RUSSIAN FEDERATION FEDERAL LAW on amendments to article 162 of part two of the tax code of the Russian Federation adopted by the State Duma March 25, 2016 year approved by the Federation Council March 30, 2016 year Article 1 subparagraph 4 of paragraph amend article 162 1 of part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340; 2001, N 1, art. 18; 2002, N 22, art. 2026; 2005, N 30, art. 3130; 2009, no. 48, art. 5737; 2011, N 30, art. 4593; 2012, N 53, art. 7596; 2013, no. 23, art. 2889) modified by adding, after the words "the insured" with delivery ", applying the provisions of paragraph 5 of article 170 of this code".
Article 2 this federal law shall enter into force not earlier than on the expiry of one month from the day of its official publication and not earlier than 1-th of the next tax period for value added tax.
The President of the Russian Federation v. Putin Kremlin, Moscow April 5, 2016 N 97-FZ
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