FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 22, 2020 No. 121-FZ

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

Accepted by the State Duma on April 17, 2020

Approved by the Federation Council on April 17, 2020

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; No. 53, Art. 5023; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 2, 5, 6; No. 21, Art. 1958; No. 28, Art. 2886; No. 46, Art. 4443; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 34, Art. 3518, 3520, 3525; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2707, 2710, 2717; No. 30, Art. 3104, 3112; No. 52, Art. 5581; 2006, No. 12, Art. 1233; No. 31, Art. 3436, 3443, 3452; No. 45, Art. 4627; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 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. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3591, 3611, 3614; No. 48, Art. 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 21, 31; No. 11, Art. 1265; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5725, 5726, 5731, 5733; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 47, Art. 6034; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 11, Art. 1492; No. 24, Art. 3357; No. 26, Art. 3652; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4583, 4587, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7016, 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. 53, Art. 7596, 7604; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 30, Art. 4048, 4081; No. 40, Art. 5038; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835, 1838; No. 19, Art. 2313, 2321; No. 26, Art. 3373; No. 30, Art. 4220; No. 40, Art. 5316; No. 48, Art. 6647, 6657, 6663; 2015, No. 1, Art. 13, 15, 16, 18, 32; No. 10, Art. 1402; No. 14, Art. 2024; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 41, Art. 5632; No. 48, Art. 6686, 6688, 6692; 2016, No. 1, Art. 16, 18; No. 7, Art. 920; No. 18, Art. 2504; No. 27, Art. 4175, 4176, 4180, 4182, 4184; No. 49, Art. 6841, 6843, 6844, 6849; 2017, No. 15, Art. 2131, 2133; No. 30, Art. 4446, 4449; No. 40, Art. 5753; No. 45, Art. 6578; No. 49, Art. 7307, 7314, 7316, 7318, 7324, 7326; 2018, No. 1, Art. 20, 50; No. 9, Art. 1289, 1291; No. 18, Art. 2558, 2568, 2575, 2583; No. 24, Art. 3404; No. 28, Art. 4143; No. 32, Art. 5087, 5090; No. 45, Art. 6836, 6844; No. 49, Art. 7496, 7497, 7499; No. 53, Art. 8416, 8419; 2019, No. 18, Art. 2225; No. 22, Art. 2664, 2667; No. 23, Art. 2908, 2920; No. 25, Art. 3167; No. 27, Art. 3523, 3527; No. 30, Art. 4112; No. 31, Art. 4414; No. 39, Art. 5371, 5373, 5374, 5375, 5377; No. 52, Art. 7777; 2020, No. 12, Art. 1657; No. 13, Art. 1857; Russian newspaper, 2020, on April 3) following changes:

Article 217 to add 1) with Items 81 and 82 of the following content:

"81) the income in type of money payment of the stimulating nature for special working conditions and additional loading to the health workers providing medical care to citizens at whom the new koronavirusny infection, and to persons from risk groups of infection with new koronavirusny infection which source of financial provision are budgetary appropriations of the federal budget is revealed;

82) the income in type of the subsidies specified in the subitem 60 of Item 1 of Article of 251 of this Code.";

Item 1 of Article 251 to add 2) with the subitem 60 of the following content:

"60) in the form of the subsidies received from the federal budget in connection with the adverse situation connected with spread of new koronavirusny infection, the taxpayers included as of March 1, 2020 according to the Federal Law of July 24, 2007 in No. 209-FZ "About development of small and medium entrepreneurship in the Russian Federation" in the unified register of subjects of small and medium entrepreneurship and conducting activities in industries of the Russian economy, most injured in the conditions of deterioration in situation as a result of spread of the specified infection whose list affirms the Government of the Russian Federation.";

Item 2 of Article 256 to add 3) with the subitem 11 of the following content:

"11) medical products, expenses on which acquisition are considered by the taxpayer according to subitem 48.12 of Item 1 of Article 264 of this Code.";

4) in Item 1 of Article 264:

a) in subitem 7 the word of "organization" shall be replaced with words "the organizations. Also expenses on disinfection of rooms and acquisition of devices, the laboratory equipment, overalls and other means of individual and collective protection which are not specified in the subitem 3 of Item 1 of Article 254 of this Code for accomplishment of sanitary and epidemiologic and hygienic requirements of public authorities and local government bodies, their officials in connection with spread of new koronavirusny infection belong to such expenses";

b) add with subitem 48.12 of the following content:

"48. 12) expenses on acquisition of medical products for diagnosis (treatment) of new koronavirusny infection according to the list approved by the Government of the Russian Federation and also on construction, production, delivery and bringing the specified medical products to condition in which they are suitable for use;";

5) in Article 270:

a) to add Item 5 after words of "Article 258" with the words "and subitem 48.12 of Item 1 of Article 264";

b) add with Item 48.26 of the following content:

"48. 26) the expenses performed at the expense of the subsidies specified in the subitem 60 of Item 1 of Article of 251 of this Code;";

6) in Article 286:

a) Item 2 in paragraph eight shall be replaced with words the word "Taxpayer" "If other is not stipulated in Item 2.1 these Articles, the taxpayer", after words of "tax period" to add with words "(except for the case specified in Item 2.1 of this Article)";

b) add with Item 2.1 of the following content:

"2.1. The taxpayers paying in tax period of 2020 monthly advance payments during the accounting (tax) period having the right to pass before the termination of tax period of 2020 to payment of monthly advance payments proceeding from the actual profit. At the same time the specified taxpayers have the right to pass to payment of monthly advance payments proceeding from the actual profit since the accounting period four months, five months and so on before the termination of calendar year. The amount of the advance payments which are subject to payment in the budget is determined taking into account earlier added amounts of advance payments.

Change of procedure for calculation of advance payments on tax shall be reflected in accounting policy of the organization. To use the right provided by this Item, the taxpayer shall notify on it tax authority in the organization location (in the place of accounting as the largest taxpayer) no later than the 20th of which the end of the accounting period since which it passes to payment of monthly advance payments proceeding from the actual profit is the share. Upon transition to payment of monthly advance payments proceeding from the actual profit since the accounting period four months the taxpayer shall notify on it tax authority no later than May 8, 2020.";

Item 2 of Article 346.5 to add 7) with the subitem 46 of the following content:

"46) expenses on disinfection of rooms and acquisition of devices, the laboratory equipment, overalls and other means of individual and collective protection for accomplishment of sanitary and epidemiologic and hygienic requirements of public authorities and local government bodies, their officials in connection with spread of new koronavirusny infection.";

To add Item 1 of Article 346.16 with the subitem 39 of the following content:

"39) expenses on disinfection of rooms and acquisition of devices, the laboratory equipment, overalls and other means of individual and collective protection for accomplishment of sanitary and epidemiologic and hygienic requirements of public authorities and local government bodies, their officials in connection with spread of new koronavirusny infection.".

Article 2

1. Provisions of Item 2.1 and the subitem 6 of Item 3 of article 170 of the Tax Code of the Russian Federation are not applied to the subsidies specified in the subitem 60 of Item 1 of article 251 of the Tax Code of the Russian Federation.

2. In case of application in tax period of 2020 on the income tax of the organizations of Item 3 of article 286 of the Tax Code of the Russian Federation the extreme size of the income from realization determined according to article 249 of the Tax Code of the Russian Federation in the amount on average of 25 million rubles for every quarter is used.

Article 3

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

2. Action of provisions of Items 81 and 82 of Article 217, subitem 60 of Item 1 of Article 251, subitem 11 of Item 2 of Article 256, subitems 7 and 48.12 of Item 1 of Article 264, Items 5 and 48.26 of Article 270, paragraph of the eighth Item 2 and Item 2.1 of Article 286, subitem 46 of Item 2 of Article 346. 5, the subitem 39 of Item 1 of article 346.16 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2020.

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