RUSSIAN FEDERATION FEDERAL LAW amending Article 176-1 of Part Two of the Tax Code of the Russian Federation Adopted by the State Duma on December 22, 2015 Approved by the Federation Council on 25 December 2015 Article 1 Article 176-1, paragraph 2 (1) Tax Code of the Russian Federation of the Russian Federation, 2000, No. 3340; 2009, N 51, sect. 6155; 2010, N 48, sect. 6247; 2011, N 29, sect. 4291; N 30, est. 4593; 2013, N 30, sect. 4081; 2014, N 48, sect. 6647, 6661; 2015, N 29, st. 4340) change, replacing "not less than 10" with "not less than 7". Article 2 1. The law comes into force from January 1, 2016. 2. The provisions of article 176-1, paragraph 2, of the second Tax Code of the Russian Federation (in the wording of this Federal Law) apply. To refund the value-added tax on tax returns submitted for tax periods starting in the first quarter of 2016. President of the Russian Federation Vladimir Putin Moscow, Kremlin December 29, 2015 N 397-FZ
