FEDERAL LAW OF THE RUSSIAN FEDERATION

of March 30, 2016 No. 72-FZ

About modification of part the second the Tax Code of the Russian Federation regarding completion of action of customs procedure of free customs zone in the territory of the Special economic zone in the Kaliningrad region

Accepted by the State Duma on March 22, 2016

Approved by the Federation Council on March 23, 2016

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 33, Art. 3413; No. 53, Art. 5023; 2002, No. 22, Art. 2026; No. 30, Art. 3021; 2003, No. 1, Art. 6, 8; No. 22, Art. 2066; No. 28, Art. 2886; No. 46, Art. 4443; No. 50, Art. 4849; 2004, No. 30, Art. 3083; No. 31, Art. 3231; 2005, No. 25, Art. 2428; No. 30, Art. 3112, 3128, 3129, 3130; 2006, No. 12, Art. 1233; No. 31, Art. 3436; 2007, No. 23, Art. 2691; 2008, No. 30, Art. 3611, 3614; No. 42, Art. 4697; No. 48, Art. 5519; 2009, No. 30, Art. 3739; No. 51, Art. 6155; 2010, No. 31, Art. 4198; No. 48, Art. 6247; 2011, No. 30, Art. 4593; No. 45, Art. 6335; No. 49, Art. 7015; 2012, No. 26, Art. 3447; No. 27, Art. 3587; No. 41, Art. 5526; 2013, No. 26, Art. 3207; No. 30, Art. 4049; 2014, No. 14, Art. 1544; No. 30, Art. 4239, 4245; No. 45, Art. 6157; No. 48, Art. 6647, 6657, 6660, 6663; 2015, No. 29, Art. 4358) following changes:

1) in Item 1 of Article 151:

a) add subitem 1 with words "if other is not provided by subitem 1.1 of this Item";

b) add with subitem 1.1 of the following content:

"1. 1) in case of release of goods according to customs procedure of release for internal consumption in case of completion of action of customs procedure of free customs zone in the territory of the Special economic zone in the Kaliningrad region the amounts of the estimated tax by taxpayers are not paid under condition if they on date of issue of goods according to the specified customs procedure do not apply special tax regimes and do not enable sales of goods without the tax discharge (except for applications of the tax rate of 0 percent) and if other payment procedure of tax is not provided by the paragraph the second this subitem.

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