RUSSIAN FEDERATION FEDERAL LAW On amending Article 164 of Part Two of the Russian Federation Tax Code adopted by the State Duma on November 16, 2016 Approved by the Federation Council on 29 November 2016 Article 1 Amend paragraph 8 (3) of article 164 (2) of Part Two Tax Code of the Russian Federation of the Russian Federation, 2000, No. 3340; 2001, No. 1, sect. 18; No. 53, sect. 5015; 2002, No. 2026; No. 30, sect. 3027; 2003, No. 1, sect. 10; No. 28, sect. 2886; 2004, No. 27, sect. 2711; No. 34, sect. 3517; No. 45, sect. 4377; 2005, No. 30, sect. 3128, 3130; No. 52, sect. 5581; 2006, No. 10, sect. 1065; 2007, No. 23, sect. 2691; No. 45, sect. 5432; 2008, No. 49, sect. 5749; 2009, No. 48, sect. 5731; 2010, No. 15, est. 1746; No. 48, sect. 6250; 2011, No. 30, sect. 4593; No. 45, est. 6335; No. 48, sect. 6731; 2012, No. 41, sect. 5526; No. 49, sect. 6751; 2013, No. 23, sect. 2866; No. 30, sect. 4049; No. 40, sect. 5038; No. 48, sect. 6165; 2014, No. 23, sect. 2936; No. 48, sect. 6663; 2015, No. 2023; 2016, No. 1, est. 6; No. 26, sect. 3856; No. 27, sect. Change (4181), replacing "40" with "45". Article 2 This Federal Law shall enter into force one month after its official publication and not earlier than the first number of the regular tax period on value added tax. President of the Russian Federation Vladimir Putin Moscow, Kremlin 30 November 2016 No. 408-FZ
