Russias Federal Law 229-FZ the ''Law'' was adopted on July 27, 2010, bringing in numerous amendments to the Russian Tax Code ''TC''. Except for various regulations that take effect on January 1, 2011, the Law came into force on September 2, 2010. The amendments mainly concern Part 1 of the TC, with an electronic document exchange procedure being established, the registration procedure for branches and representative offices simplified, the term ''uncollectible taxes'' clarified, steps to make tax audits and tax control measures more transparent taken, and penalties for most offences increased.