FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 28, 2015 No. 328-FZ

About modification of Chapter 25 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on November 20, 2015

Approved by the Federation Council on November 25, 2015

Article 1

Bring 25 parts two of the Tax Code of the Russian Federation in Chapter (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3413; 2002, No. 22, Art. 2026; 2003, No. 1, Art. 6; No. 52, Art. 5030; 2005, No. 24, Art. 2312; 2006, No. 31, Art. 3436; 2007, No. 31, Art. 4013; 2008, No. 30, Art. 3614; 2009, No. 48, Art. 5731; 2010, No. 15, Art. 1737; No. 31, Art. 4198; 2011, No. 1, Art. 7; No. 11, Art. 1492; No. 30, Art. 4593; No. 48, Art. 6729, 6731; 2012, No. 49, Art. 6751; 2013, No. 30, Art. 4081; No. 52, Art. 6985; 2014, No. 16, Art. 1838; No. 48, Art. 6647, 6657; 2015, No. 1, Art. 18) following changes:

The subitem 7 of item 4 of Article 271 to state 1) in the following edition:

"7) date of transition of the property right to foreign currency and precious metals when making transactions with foreign currency and precious metals (including on the depersonalized metal accounts), and also the last number of current month - according to the income in type of positive exchange difference on property and requirements (obligations) which cost is expressed in foreign currency (except for advance payments), and positive revaluation of the cost of precious metals and requirements (obligations) expressed in precious metals, performed according to the procedure, established by regulations of the Central bank of the Russian Federation;";

The subitem 6 of Item 7 of Article 272 to state 2) in the following edition:

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