FEDERAL LAW OF THE RUSSIAN FEDERATION

of September 29, 2019 No. 321-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on September 12, 2019

Approved by the Federation Council on September 25, 2019

Article 1

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, 3429; No. 53, Art. 5023; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3021; 2003, No. 1, Art. 2, 6; No. 21, Art. 1958; No. 28, Art. 2879, 2886; No. 46, Art. 4443; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 31, Art. 3219; No. 34, Art. 3517, 3518, 3520, 3527; No. 45, Art. 4377; No. 49, Art. 4840; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2707, 2710, 2717; No. 30, Art. 3104, 3117, 3118; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 12, Art. 1233; No. 27, Art. 2881; No. 31, Art. 3443, 3450, 3452; No. 43, Art. 4412; No. 45, Art. 4627, 4629; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 7, 20, 31, 39; No. 13, Art. 1465; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5416; No. 46, Art. 5553; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3611, 3614; No. 48, Art. 5519; No. 49, Art. 5723; No. 52, Art. 6218, 6219, 6227, 6237; 2009, No. 1, Art. 19, 22, 31; No. 11, Art. 1265; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3582, 3598, 3625, 3639; No. 30, Art. 3735, 3739; No. 39, Art. 4534; 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; No. 19, Art. 2291; No. 28, Art. 3553; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 46, Art. 5918; No. 47, Art. 6034; No. 48, Art. 6247, 6248; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 23, Art. 3265; No. 26, Art. 3652; No. 27, Art. 3881; No. 30, Art. 4563, 4566, 4575, 4583, 4587, 4593, 4597, 4606; No. 45, Art. 6335; No. 47, Art. 6608, 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7037, 7063; No. 50, Art. 7359; 2012, No. 10, Art. 1164; No. 18, Art. 2128; No. 19, Art. 2281; No. 24, Art. 3066; No. 25, Art. 3268; No. 26, Art. 3447; No. 31, Art. 4319; No. 41, Art. 5526, 5527; No. 49, Art. 6749, 6750; No. 50, Art. 6958; No. 53, Art. 7578, 7596, 7604, 7607; 2013, No. 9, Art. 874; No. 14, Art. 1647; No. 19, Art. 2321; No. 23, Art. 2866; No. 27, Art. 3444; No. 30, Art. 4031, 4045, 4046, 4084; No. 40, Art. 5033, 5037, 5038; No. 44, Art. 5645; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6981, 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835; No. 19, Art. 2313; No. 26, Art. 3373, 3393, 3404; No. 30, Art. 4220, 4222, 4245; No. 40, Art. 5315, 5316; No. 43, Art. 5796; No. 45, Art. 6159; No. 48, Art. 6647, 6648, 6657, 6662, 6663; 2015, No. 1, Art. 11, 13, 15, 16, 18, 32; No. 10, Art. 1402; No. 24, Art. 3373, 3377; No. 27, Art. 3948, 3968; No. 29, Art. 4358; No. 41, Art. 5632; No. 48, Art. 6685, 6686, 6687, 6688, 6689, 6692; 2016, No. 1, Art. 16, 18; No. 7, Art. 920; No. 11, Art. 1480, 1489; No. 14, Art. 1902; No. 15, Art. 2064; No. 18, Art. 2504; No. 22, Art. 3092; No. 26, Art. 3885; No. 27, Art. 4175, 4176, 4178, 4179, 4180, 4181, 4184; No. 49, Art. 6841, 6843, 6844, 6845, 6847, 6849; 2017, No. 15, Art. 2131, 2133; No. 27, Art. 3942; No. 30, Art. 4446; No. 31, Art. 4802; No. 40, Art. 5753; No. 45, Art. 6578; No. 49, Art. 7307, 7314, 7316, 7318, 7324, 7326; 2018, No. 1, Art. 14, 20, 50; No. 9, Art. 1289, 1291; No. 11, Art. 1585; No. 18, Art. 2558, 2568, 2575; No. 28, Art. 4143, 4144; No. 30, Art. 4534; No. 31, Art. 4822, 4823; No. 32, Art. 5087, 5090, 5094, 5095, 5127; No. 45, Art. 6828, 6833, 6836, 6844; No. 47, Art. 7136; No. 49, Art. 7469, 7496, 7497, 7499; No. 53, Art. 8412, 8416, 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2225; No. 22, Art. 2665, 2667; No. 23, Art. 2908, 2920; No. 25, Art. 3167; No. 27, Art. 3523; No. 29, Art. 3843; No. 30, Art. 4112; No. 31, Art. 4414, 4443) following changes:

1) in Article 217:

a) in paragraph five of Item 13 of the word "board of gardening, gardening or country non-commercial consolidation of citizens" shall be replaced with words "board of partnership of owners of the real estate", words "country construction," to exclude;

b) in paragraph four of Item 17.1 of the word "dachas, garden lodges" shall be replaced with words "garden houses";

2) in Item 2 of Article 220:

a) in the paragraph the second subitem 1 of the word "dachas, garden lodges" shall be replaced with words "garden houses";

b) in the paragraph the sixteenth subitem 2 of the word "dachas, garden lodges" shall be replaced with words "garden houses";

In paragraph three of Item 1 of Article 221 the word of "dachas" shall be replaced with words 3) "garden houses";

4) in Article 251:

a) to add the subitem 14 of Item 1 with the paragraph of the following content:

"in the form of the payment brought by the owners and other owners of the garden or garden parcels of land who are not copartners for acquisition, creation, content of property public for routine maintenance and overhaul repairs of the capital construction projects relating to property public and located in borders of the territory of gardening or truck farming for services and works of partnership on management of such property according to the procedure, No. 217-FZ established by the Federal Law of July 29, 2017 "About conducting by citizens gardening and truck farming for own needs and about modification of separate legal acts of the Russian Federation" for payment of fees by copartners;";

b) in the subitem 1 of Item 2 to replace the word of "housing" with the word of "real estate", the word "gardening, garden garden," to exclude;

Shall be replaced with words 5) in the subitem 13 of Item 2 of Article 333.9 of the word of "the gardening, gardening, country parcels of land, the parcels of land of personal subsidiary farms of citizens" "the garden, garden parcels of land and the parcels of land for maintaining personal subsidiary farm";

6) in the subitem 24 of Item 1 of Article 333.33 the word", intended" and the word", country" to exclude;

To exclude 7) in the subitem 18 of Item 1 of Article 333.35 of the word "or small-scale farming and construction";

8) in the subitem 7 of Item 1 of Article 342 of the word of "gardening, gardening and livestock associations of citizens" shall be replaced with words "agricultural cooperatives, gardening and gardening non-commercial partnerships";

To replace 9) in the subitem 3 of Item 2 of Article 346.2 of the word "gardening, gardening" with the word "crop";

The word of "dachas" shall be replaced with words 10) in the subitem 19 of Item 2 of Article 346.43 "garden houses";

11) in Item 2 of Article 401 the word", provided" and the word", country" to exclude;

12) in paragraph six of the subitem 1 of Item 2 of Article 406 the word", provided" and the word", country" to exclude;

13) in the subitem 15 of Item 1 of Article 407 the word", provided" and the word", country" to exclude.

Article 2

1. This Federal Law becomes effective after one month from the date of its official publication.

2. Action of provisions of the subitem 14 of Item 1 of article 251 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2019.

3. The provisions of part two of the Tax Code of the Russian Federation (in edition of this Federal Law) established for partnerships of owners of the real estate are applied to gardening, gardening and country non-profit partnerships, the gardening, gardening and country consumer cooperatives created about day of entry into force of the Federal Law of July 29, 2017 No. 217-FZ "About conducting by citizens gardening and truck farming for own needs and about modification of separate legal acts of the Russian Federation".

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info