FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 1, 2019 No. 101-FZ

About introduction of amendments to article 83 parts one and part the second the Tax Code of the Russian Federation in connection with preparation and holding the European Football Championship of UEFA of 2020

Accepted by the State Duma on April 16, 2019

Approved by the Federation Council on April 22, 2019

Article 1

Paragraph one of Item 4.2 of Article 83 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2003, No. 23, Art. 2174; No. 52, Art. 5037; 2004, No. 27, Art. 2711; 2006, No. 31, Art. 3436; 2010, No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; 2013, No. 23, Art. 2866; No. 30, Art. 4049, 4081; No. 40, Art. 5038; No. 44, Art. 5645; 2014, No. 45, Art. 6157; No. 48, Art. 6660; 2016, No. 7, Art. 920; No. 27, Art. 4176, 4177; No. 49, Art. 6842, 6844; 2017, No. 49, Art. 7307; 2018, No. 31, Art. 4819, 4821; No. 45, Art. 6828; 49, the Art. 7496) after words of "2017" to add No. with words ", the European Football Championship of UEFA of 2020".

Article 2

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 2, 6, 10; No. 21, Art. 1958; No. 28, Art. 2886; No. 46, Art. 4435; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 31, Art. 3231; No. 34, Art. 3517, 3518, 3520, 3524; No. 45, Art. 4377; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104, 3117, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 10, Art. 1065; No. 31, Art. 3443, 3452; No. 45, Art. 4627; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 39; No. 13, Art. 1465; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5416, 5432; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3614; No. 48, Art. 5500, 5519; No. 49, Art. 5723, 5749; No. 52, Art. 6218, 6219, 6237; 2009, No. 1, Art. 19, 31; No. 11, Art. 1265; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3582, 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 44, Art. 5171; No. 45, Art. 5271; No. 48, Art. 5726, 5731; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6450, 6455; 2010, No. 15, Art. 1737, 1746; No. 19, Art. 2291; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 47, Art. 6034; No. 48, Art. 6247, 6250; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 23, Art. 3262; No. 24, Art. 3357; No. 26, Art. 3652; No. 27, Art. 3881; No. 30, Art. 4583, 4587, 4593, 4597; No. 45, Art. 6335; No. 47, Art. 6608, 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7016, 7017, 7037; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3588; No. 41, Art. 5526, 5527; No. 49, Art. 6750, 6751; No. 50, Art. 6958; No. 53, Art. 7596, 7604, 7607; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 30, Art. 4049, 4081, 4084; No. 40, Art. 5038; No. 44, Art. 5645; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835; No. 19, Art. 2313, 2321; No. 23, Art. 2936; No. 26, Art. 3373, 3404; No. 30, Art. 4220, 4222; No. 40, Art. 5316; No. 45, Art. 6159; No. 48, Art. 6647, 6657, 6662, 6663; 2015, No. 1, Art. 13, 15, 16, 18, 32; No. 10, Art. 1402; No. 14, Art. 2023; No. 24, Art. 3373, 3377; No. 27, Art. 3948, 3968; No. 41, Art. 5632; No. 48, Art. 6686, 6688, 6692, 6693; 2016, No. 1, Art. 6, 16, 18; No. 7, Art. 920; No. 11, Art. 1480; No. 18, Art. 2504; No. 26, Art. 3856; No. 27, Art. 4161, 4175, 4176, 4177, 4180, 4181, 4182, 4184; No. 49, Art. 6841, 6843, 6844, 6845, 6847, 6849, 6851; 2017, No. 11, Art. 1534; No. 15, Art. 2131, 2133; No. 30, Art. 4446; No. 40, Art. 5753; No. 45, Art. 6577, 6578; No. 47, Art. 6842; No. 49, Art. 7307, 7313, 7314, 7316, 7318, 7322, 7323, 7324, 7325, 7326; 2018, No. 1, Art. 14, 20, 50; No. 9, Art. 1289, 1291; No. 11, Art. 1585; No. 18, Art. 2558, 2568, 2575, 2583; No. 24, Art. 3404, 3410; No. 27, Art. 3942; No. 28, Art. 4143; No. 31, Art. 4822, 4823; No. 32, Art. 5087, 5090, 5095, 5096; No. 42, Art. 6373; No. 45, Art. 6828, 6836, 6844; No. 47, Art. 7135; No. 49, Art. 7496, 7497, 7499; No. 53, Art. 8412, 8416, 8419) following changes:

Paragraph one of Item 3 of Article 143 to state 1) in the following edition:

"3. Also the affiliated organizations UEFA during the period till December 31, 2020 inclusive, FIFA (Federation Internationale de Football Association) and the affiliated organizations FIFA specified in the Federal Law of June 7, 2013 to No. 108-FZ "About preparation and carrying out in the Russian Federation of the FIFA World Cup of FIFA of 2018, the Cup of confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and modification of separate legal acts of the Russian Federation" are not recognized taxpayers of UEFA (Union of European Football Associations) (further - the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation")".;

The subitem 13 of Item 2 of Article 146 to state 2) in the following edition:

"13) the European Football Championship of UEFA of 2020 provided by the specified Federal Law, the transactions on sales of goods connected with implementation of the actions provided by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation", transactions on sales of goods (works, services) and property rights by Organizing committee Russia-2018, the affiliated organizations of Organizing committee Russia-2018, the Football Union of Russia, producers of media information of FIFA and the suppliers of goods (works, services) of FIFA determined by the specified Federal Law and the being Russian organizations, and also connected with implementation of actions for preparation and carrying out in the Russian Federation (works, services) and property rights the Football Union of Russia and local organizational structure, commercial partners of UEFA, suppliers of goods (works, services) by UEFA and speakers of UEFA determined by the specified Federal Law during the period till December 31, 2020 inclusive.";

The subitem 13 of Item 1 of Article 164 to state 3) in the following edition:

"13) goods (works, services) and property rights in case of realization of FIFA (Federation Internationale de Football Association), to the affiliated organizations FIFA, goods (works, services) and property rights in connection with implementation of actions to confederations, Organizing committee Russia-2018, the affiliated organizations of Organizing committee Russia-2018, national football associations, the Football Union of Russia, producers of media information of FIFA, suppliers of goods (works, services) as FIFA determined by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation" and also goods (works, services) and property rights in connection with implementation of actions for preparation and carrying out in the Russian Federation the European Football Championship of UEFA of 2020 in case of realization of UEFA (Union of European Football Associations), to the affiliated organizations UEFA, commercial partners of UEFA, suppliers of goods (works, services) to UEFA and speakers to UEFA, the Football Union of Russia, local organizational structure, the certain specified Federal Law. The procedure for application of provisions of this subitem is established by the Government of the Russian Federation;";

4) in Article 217:

a) to add Item 56 after words of "2017" with words ", the European Football Championship of UEFA of 2020";

b) in Item 57 of the word "2017 and introduction" shall be replaced with words "2017, the European Football Championship of UEFA of 2020 and introduction";

c) add with Item 74 following of content:

"74) the income in cash and natural forms received during the period till December 31, 2020 inclusive from UEFA (Union of European Football Associations), the affiliated organizations UEFA, national football associations, including the Football Union of Russia, local organizational structure, commercial partners of UEFA, suppliers of goods (works, services) of UEFA and speakers of UEFA determined by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation", in payment type according to employment contracts about performance of work, connected with the actions for preparation and carrying out in the Russian Federation the European Football Championship of UEFA of 2020 provided by the specified Federal Law and to civil agreements, which subject is performance of works (rendering the services) connected with the actions for preparation and carrying out in the Russian Federation the European Football Championship of UEFA of 2020 provided by the specified Federal Law.";

Item 4 of Article 246 to state 5) in the following edition:

"4. Also the affiliated organizations UEFA during the period till December 31, 2020 inclusive, FIFA (Federation Internationale de Football Association) and the affiliated organizations FIFA determined by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation" are not recognized taxpayers of UEFA (Union of European Football Associations).

National football associations, producers of media information of FIFA, suppliers of goods (works, services) of FIFA, commercial partners of UEFA, suppliers of goods (works, services) UEFA and the speakers of UEFA determined by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation" and being the foreign organizations, concerning income gained by them from the activities connected with implementation of the actions provided by the specified Federal Law are not recognized taxpayers of confederation.";

The subitem 45 of Item 1 of Article 251 to state 6) in the following edition:

"45) income gained by Organizing committee Russia-2018, the affiliated organizations of Organizing committee Russia-2018, the Football Union of Russia, local organizational structure, producers of media information of FIFA, suppliers of goods (works, services) of FIFA, commercial partners of UEFA, suppliers of goods (works, services) as UEFA and the speakers of UEFA determined by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation" and which are the Russian organizations in connection with implementation of the actions provided by the specified Federal Law including from placement of temporarily free money in the form of exchange differences, penalties, penalty fee and (or) other sanctions for violation of agreement obligations, in the form of compensation amounts of losses or damage from any use of the stadiums, training bases and other objects of sport intended for preparation and holding sports competitions, and also in the form of gratuitously the received property (property rights). The income in type of the dividends paid to such taxpayers does not join in tax base if following the results of each tax period from the moment of organization of the organization paying dividends, the share of income gained in connection with implementation of the actions provided by the specified Federal Law constitutes at least 90 percent of the amount of all income for the corresponding tax period;";

Item 48.16 of Article 270 to state 7) in the following edition:

"48. 16) FIFA suffered by Organizing committee Russia-2018, the affiliated organizations of Organizing committee Russia-2018, the Football Union of Russia, local organizational structure, producers of media information of FIFA, suppliers of goods (works, services), commercial partners of UEFA, suppliers of goods (works, services) as UEFA and the speakers of UEFA determined by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation" and which are the Russian organizations in connection with implementation of the actions provided by the specified Federal Law;";

8) in Article 306:

a) state Item 11 in the following edition:

"11. Activities of UEFA (Union of European Football Associations) and the affiliated organizations UEFA during the period till December 31, 2020 inclusive, do not lead FIFA (Federation Internationale de Football Association) and the affiliated organizations FIFA specified in the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation" and which are the foreign organizations to formation of permanent mission of these organizations in the Russian Federation.";

b) state Item 12 in the following edition:

"12. The activities of confederations, national football associations, producers of media information of FIFA (Federation Internationale de Football Association), suppliers of goods (works, services) of FIFA, the commercial partners of UEFA, suppliers of goods (works, services) of the UEFA determined by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation" founded, registered or based on limits of the territory of the Russian Federation performed in the territory of the Russian Federation in connection with implementation of the actions provided by the specified Federal Law do not lead to formation of permanent mission of these organizations in the Russian Federation.";

c) state Item 13 in the following edition:

"13. The activities of the speakers of FIFA and speakers of the UEFA determined by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation", founded, registered or based on limits of the territory of the Russian Federation performed in the territory of the Russian Federation under the agreement with FIFA (Federation Internationale de Football Association) or UEFA (Union of European Football Associations), the affiliated organizations FIFA in connection with implementation of the actions provided by the specified Federal Law do not lead to formation of permanent mission of these organizations in the Russian Federation.";

Item 2.1 of Article 309 to state 9) in the following edition:

"2.1. Income gained in the form of dividends and means, and also as a result of distribution for benefit of the foreign organizations of property of the Russian organization in case of its liquidation and FIFA paid by the Russian organization to confederations, national football associations, producers of media information of FIFA, suppliers of goods (works, services), to commercial partners of UEFA, suppliers of goods (works, services) of UEFA, the speakers of UEFA determined by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation" and being the foreign organizations, is not subject to the taxation at payment source if following the results of each tax period from the moment of organization of the organization paying dividends income is gained from activities in connection with implementation of the actions provided by the specified Federal Law.";

10) in Item 2 of Article 310:

a) state subitem 9 in the following edition:

"9) cases of payment of the income of UEFA (Union of European Football Associations), to FIFA (Federation Internationale de Football Association) and the affiliated organizations FIFA specified in the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation" and which are the foreign organizations;";

b) to add the subitem 10 after the words "FIFA of 2017" with words ", the European Football Championship of UEFA of 2020";

11) in Item 3 of Article 333.35:

a) to add the subitem 20 after words of "2017" with words ", the European Football Championship of UEFA of 2020";

b) to add subitem 21 after words of "2017" with words ", the European Football Championship of UEFA of 2020";

c) state subitem 22 in the following edition:

"22) for issue of the invitation to the foreign citizen or stateless person, participating in the actions provided by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation", during the period from the date of entry into force of the specified Federal Law till December 31, 2018 inclusive, and also for issue of the invitation to the foreign citizen or stateless person, the European Football Championship of UEFA of 2020 provided by the specified Federal Law driving to the Russian Federation in connection with implementation of actions for preparation and carrying out in the Russian Federation during the period till December 31, 2020 inclusive;";

d) state subitem 23 in the following edition:

"23) for issue of visa to the foreign citizen or the person without citizenship participating in the actions provided by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation" or for prolongation of effective period of this visa during the period from the date of entry into force of the specified Federal Law till December 31, 2018 inclusive and also for issue of visa to the foreign citizen or the stateless person driving to the Russian Federation in connection with implementation of actions for preparation and carrying out in the Russian Federation of the European Football Championship of UEFA of 2020 provided by the specified Federal Law or for prolongation of effective period of this visa during the period till December 31, 2020 inclusive;";

e) add with subitems 23.5 - 23.7 following of content:

"23. 5) during the period till December 31, 2020 inclusive for provision by the federal executive body which is knowing questions of foreign affairs, the Football Union of Russia accepted based on the petition and (or) local organizational structure and the decision on issue of the ordinary multi-visa to the foreign citizen or the person without citizenship sent to diplomatic representation or consular establishment of the Russian Federation, participating in events for preparation and carrying out in the Russian Federation of the European Football Championship of UEFA of 2020 provided by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation" and also to the foreign citizen or the stateless person - participants of the European Football Championship of UEFA of 2020 provided that specified persons are included in the UEFA lists according to the specified Federal Law;

23. 6) during the period till December 31, 2020 inclusive for introduction by the federal executive body knowing questions of foreign affairs, changes in the decision on issue of visa accepted based on the petition of the Football Union of Russia and (or) local organizational structure and sent to diplomatic representation or consular establishment of the Russian Federation to the foreign citizen or the stateless person participating in events for preparation and carrying out in the Russian Federation of the European Football Championship of UEFA of 2020 provided by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation" and also to the foreign citizen or the stateless person - participants of the European Football Championship of UEFA of 2020 under condition, that specified persons are included in the UEFA lists according to the specified Federal Law;

23. 7) during the period till December 31, 2020 inclusive for readdress by the federal executive body knowing questions of foreign affairs, the Football Union of Russia accepted based on the petition and (or) local organizational structure and the decision on issue of visa sent to diplomatic representation or consular establishment of the Russian Federation to the foreign citizen or the stateless person participating in events for preparation and carrying out in the Russian Federation of the European Football Championship of UEFA of 2020 provided by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation" and also to the foreign citizen or the stateless person - participants of the European Football Championship of UEFA of 2020 in diplomatic representations or consular establishments of the Russian Federation at the request of the Football Union of Russia and (or) local organizational structure provided that specified persons are included in the UEFA lists according to the specified Federal Law;";

Item 15 of Article 333.38 after words of "2017" to add 12) with words ", the European Football Championship of UEFA of 2020";

13) in Article 357:

a) the fourth to state part in the following edition:

"Also the affiliated organizations UEFA during the period till December 31, 2020 inclusive, FIFA (Federation Internationale de Football Association) and the affiliated organizations FIFA specified in the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation" are not recognized taxpayers of UEFA (Union of European Football Associations).";

b) the fifth to state part in the following edition:

"National football associations (including the Football Union of Russia), Organizing committee Russia-2018, the affiliated organizations of Organizing committee Russia-2018, producers of media information of FIFA, the suppliers of goods (works, services) of FIFA determined by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation" concerning the vehicles belonging to them on the property right and used only for the purpose of implementation of the actions provided by the specified Federal Law and also during the period till December 31, 2020 inclusive the Football Union of Russia, local organizational structure, commercial partners of UEFA suppliers of goods (works, services) UEFA and speakers of UEFA are not recognized taxpayers of confederation, determined by the specified Federal Law, concerning the vehicles belonging to them on the property right and used only for the purpose of implementation of actions for preparation and carrying out in the Russian Federation of the European Football Championship of UEFA of 2020 provided by the specified Federal Law.";

Item 1.2 of Article 373 to state 14) in the following edition:

"1.2. Also the affiliated organizations UEFA during the period till December 31, 2020 inclusive, FIFA (Federation Internationale de Football Association) and the affiliated organizations FIFA specified in the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation" are not recognized taxpayers of UEFA (Union of European Football Associations).

National football associations (including the Football Union of Russia), Organizing committee Russia-2018, the affiliated organizations of Organizing committee Russia-2018, producers of media information of FIFA, the suppliers of goods (works, services) of FIFA determined by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation" concerning the property used by them only for the purpose of implementation of the actions provided by the specified Federal Law and also during the period till December 31, 2020 inclusive the Football Union of Russia, local organizational structure, commercial partners of UEFA, suppliers of goods (works, services) UEFA and the speakers of UEFA determined by the specified Federal Law are not recognized taxpayers of confederation, concerning the property used by them only for the purpose of implementation of actions for preparation and carrying out in the Russian Federation of the European Football Championship of UEFA of 2020 provided by the specified Federal Law.";

15) in Article 420:

a) in Item 7 of the word "2017 and introduction" shall be replaced with words "2017, the European Football Championship of UEFA of 2020 and introduction";

b) add with Item 8 of the following content:

"8. Are not recognized subject to taxation by insurance premiums of payment, performed till December 31, 2020 inclusive to foreign citizens and stateless persons of UEFA (Union of European Football Associations), the affiliated organizations UEFA, the Football Union of Russia, local organizational structure, commercial partners of UEFA, suppliers of goods (works, services) by UEFA and the speakers of UEFA determined by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation", according to employment contracts about performance of work, connected with the actions for preparation and carrying out in the Russian Federation the European Football Championship of UEFA of 2020 provided by the specified Federal Law and to civil agreements, which subject is performance of works (rendering the services) connected with the actions for preparation and carrying out in the Russian Federation the European Football Championship of UEFA of 2020 provided by the specified Federal Law.".

Article 3

This Federal Law becomes effective from the date of its official publication.

 

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