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FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 29, 2015 No. 386-FZ

About establishment of coefficient deflator for 2016 and about modification of separate legal acts of the Russian Federation

(as amended of the Federal Law of the Russian Federation of 30.11.2016 No. 401-FZ)

Accepted by the State Duma on December 18, 2015

Approved by the Federation Council on December 25, 2015

Article 1

Establish for 2016 the coefficient deflator necessary for the purpose of application of Chapter 26.3 of part two of the Tax Code of the Russian Federation, equal 1,798.

Article 2

Paragraph of the twenty seventh of Item 2 of Article 11 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2003, No. 22, Art. 2066; No. 52, Art. 5037; 2004, No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2007, No. 22, Art. 2563; 2010, No. 31, Art. 4198; No. 48, Art. 6247; 2012, No. 26, Art. 3447; 2013, No. 26, Art. 3207; No. 48, the Art. 6657) after words "the statistical reporting and" to add 2014, with words "if other is not stipulated by the legislation the Russian Federation about taxes and fees,".

Article 3

Voided according to the Federal Law of the Russian Federation of 30.11.2016 No. 401-FZ

 

Article 4

Regarding the 4th article 2 of the Federal Law of June 4, 2014 No. 151-FZ "About modification of Chapter of 21 parts two of the Tax Code of the Russian Federation" (The Russian Federation Code, 2014, No. 23, the Art. 2936) the words "till January 1, 2016" shall be replaced with words "till January 1, 2017".

Article 5

Bring in article 2 of the Federal Law of March 8, 2015 No. 32-FZ "About modification of part the second the Tax Code of the Russian Federation" (The Russian Federation Code, 2015, No. 10, the Art. 1402) the following changes:

In paragraph one of part 1 of the word "till December 31, 2015" shall be replaced with words 1) "till December 31, 2016";

To add 2) with part 3 following of content:

"3. Provisions of Item 2 of Article 269 parts two of the Tax Code of the Russian Federation are applied taking into account the features provided by part of 1 this Article to the debt obligations which arose till October 1, 2014 on condition of invariance during 2016 of completion dates of such obligations.".

Article 6

1. This Federal Law becomes effective since January 1, 2016.

2. Ceased to be valid according to the Federal Law of the Russian Federation of 30.11.2016 No. 401-FZ

President of the Russian Federation

V. Putin

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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