FEDERAL LAW OF THE RUSSIAN FEDERATION

of October 15, 2020 No. 335-FZ

About modification of Chapter 25 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on September 30, 2020

Approved by the Federation Council on October 7, 2020

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; 2005, No. 24, Art. 2312; 2006, No. 31, Art. 3436; 2007, No. 31, Art. 4013; 2008, No. 48, Art. 5519; 2009, No. 48, Art. 5731; 2011, No. 1, Art. 9; No. 30, Art. 4583; 2012, No. 49, Art. 6751; 2013, No. 40, Art. 5037, 5038; No. 52, Art. 6985; 2014, No. 16, Art. 1838; 2015, No. 48, Art. 6688; 2016, No. 22, Art. 3092; No. 27, Art. 4175; 2017, No. 30, Art. 4448; 2018, No. 49, Art. 7496; 2019, No. 30, Art. 4112; No. 31, Art. 4428; No. 39, Art. 5375; 2020, No. 24, Art. 3746) following changes:

Item 1 of Article 265 to add 1) with subitem 19.7 of the following content:

"19. 7) expenses in cost type gratuitously the property (property rights) transferred to state-owned and (or) municipal property which financing is performed at the expense of means of the subsidies specified in paragraph three of Item 4.1 of Article of 271 of this Code, in the amount of, not exceeding the size of the income recognized according to the procedure, established by the paragraph third Item 4.1 of Article of 271 of this Code;";

Paragraph two of Item 1 of Article 284.3 after words of "part two of article 250 of this Code" to add 2) with words ", and the income in type of the subsidies recognized according to the procedure, stipulated in Item 4.1 Articles of 271 of this Code in case of voluntary conveyance in the state-owned and (or) municipal property of property (property rights";

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