FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 3, 2019 No. 162-FZ

About modification of Chapter 25 parts two of the Tax Code of the Russian Federation regarding the taxation of activities of non-state pension funds

Accepted by the State Duma on June 19, 2019

Approved by the Federation Council on June 26, 2019

Article 1

Bring 25 parts two of the Tax Code of the Russian Federation in Chapter (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3413; 2002, No. 22, Art. 2026; 2003, No. 28, Art. 2886; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 52, Art. 5581; 2007, No. 22, Art. 2563; No. 31, Art. 4013; No. 49, Art. 6071; 2008, No. 30, Art. 3614; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 29, Art. 3598; No. 51, Art. 6155; 2010, No. 19, Art. 2291; No. 31, Art. 4198; No. 32, Art. 4298; No. 49, Art. 6409; 2011, No. 1, Art. 37; No. 24, Art. 3357; No. 45, Art. 6335; No. 47, Art. 6611; No. 49, Art. 7014, 7037; 2012, No. 19, Art. 2281; No. 49, Art. 6751; 2013, No. 23, Art. 2866; No. 30, Art. 4081; 2014, No. 8, Art. 737; No. 16, Art. 1835; No. 19, Art. 2314; No. 30, Art. 4220; No. 48, Art. 6663; 2015, No. 1, Art. 13, 16; No. 10, Art. 1402; No. 27, Art. 3968; No. 48, Art. 6692; 2016, No. 1, Art. 18; No. 18, Art. 2504; No. 27, Art. 4182; No. 49, Art. 6844; 2017, No. 49, Art. 7307, 7316; 2018, No. 18, Art. 2583; No. 24, Art. 3404; 2019, No. 18, Art. 2225) following changes:

1) in Article 270:

a) state Item 48.2 in the following edition:

"48. 2) in the form of necessary expenses of the managing company exercising trust management of means of the pension accruals which are directly connected with investment of the means of the pension accruals performed at the expense of means of pension accruals and established by the trust management agreement of means of pension accruals;";

b) add with Item 48.24 of the following content:

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