of June 2, 2016 No. 174-FZ
About modification of Article 149 parts two of the Tax Code of the Russian Federation
Accepted by the State Duma on May 20, 2016
Approved by the Federation Council on May 25, 2016
Bring 149 parts two of the Tax Code of the Russian Federation in Item 2 of Article (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 2; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3524; No. 45, Art. 4377; 2005, No. 30, Art. 3130; 2006, No. 10, Art. 1065; No. 31, Art. 3436; No. 45, Art. 4628; No. 50, Art. 5279; 2007, No. 23, Art. 2691; No. 31, Art. 3991; No. 45, Art. 5417; 2008, No. 30, Art. 3616; No. 48, Art. 5504, 5519; No. 52, Art. 6237; 2009, No. 29, Art. 3598; No. 48, Art. 5731, 5737; No. 51, Art. 6155; No. 52, Art. 6455; 2010, No. 25, Art. 3070; No. 31, Art. 4198; No. 32, Art. 4298; No. 45, Art. 5756; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4583, 4593; No. 45, Art. 6335; No. 48, Art. 6731; No. 49, Art. 7014; No. 50, Art. 7359; 2012, No. 31, Art. 4334; No. 53, Art. 7596, 7619; 2013, No. 23, Art. 2889; No. 30, Art. 4031, 4048; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 23, Art. 2938; No. 48, Art. 6647; 2015, No. 1, Art. 17, 32; No. 48, the Art. 6684, of 6692) change, having added it with the subitem of 31 following contents:
"31) waste paper. For the purpose of of this Code waste paper is understood as paper and cardboard production wastes and consumption, the defective and obsolete paper, cardboard, typographical products, official papers, including documents with the expired storage duration.".
1. This Federal Law becomes effective not earlier than after one month from the date of its official publication and not earlier than the 1st of the next tax period on the value added tax.
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