On Amendments To Article 176-1, Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменения в статью 176-1 части второй Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW on amendments to article 176-1, part two of the tax code of the Russian Federation Adopted by the State Duma of December 22, 2015 year approved by the Federation Council December 25, 2015 year Article 1 subparagraph paragraph 1 amend article 176 2-1, part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340; 2009, N 51, art. 6155; 2010, no. 48, art. 6247; 2011 N 29, art. 4291; N 30, art. 4593; 2013, N 30, art. 4081; 2014 N 48, art. 6647, 6661; 2015 N 29, art. 4340) by replacing the words "at least 10" with the words "not less than 7.
Article 2 1. This federal law shall enter into force on January 1, 2016 onwards.
2. The provisions of subparagraph 1 of paragraph 2 of article 176-1, part two of the tax code of the Russian Federation (as amended by this federal law) are used to order the reimbursement of value-added tax on tax declarations submitted for tax periods starting in the first quarter of the year 2016.
The President of the Russian Federation v. Putin in Moscow, the Kremlin December 29, 2015 N-FL 397

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