RUSSIAN FEDERATION FEDERAL LAW On amending article 162 of Part Two of the Tax Code of the Russian Federation adopted by the State Duma on March 25, 2016 Approved by the Federation Council on 30 March 2016 Article 1 Article 162, paragraph 1, article 162, paragraph 1, part two Tax Code of the Russian Federation (Legislative Assembly Russian Federation, 2000, 3340; 2001, N 1, article 18; 2002, N 22, article 2026; 2005, N 30, sect. 3130; 2009, N 48, sect. 5737; 2011, N 30, est. 4593; 2012, N 53, sect. 7596; 2013, N 23, st. 2889) the change, after "supplying the insured" with the words "applying the provisions of article 170 (5) of this Code,". Article 2 This Federal Law shall enter into force not earlier than at the end of one. One month from the date of its official publication and not earlier than the first number of tax period on value added tax. President of the Russian Federation Vladimir Putin Moscow, Kremlin 5 April 2016 N 97-FZ
