of November 9, 2020 No. 368-FZ
About modification of parts the first and second Tax Code of the Russian Federation
Accepted by the State Duma on October 21, 2020
Approved by the Federation Council on November 3, 2020
Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2002, No. 1, Art. 2; 2006, No. 31, Art. 3436; 2008, No. 48, Art. 5519; 2010, No. 31, Art. 4198; No. 45, Art. 5752; 2011, No. 27, Art. 3873; No. 30, Art. 4575; No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 30, Art. 4081; 2014, No. 45, Art. 6157; No. 48, Art. 6657; 2015, No. 18, Art. 2616; No. 24, Art. 3377; 2016, No. 7, Art. 920; No. 18, Art. 2486, 2506; No. 27, Art. 4176; 2017, No. 49, Art. 7312, 7315; 2018, No. 1, Art. 20; No. 9, Art. 1291; No. 31, Art. 4821; No. 32, Art. 5087; No. 49, Art. 7496; 2019, No. 39, Art. 5375) following changes:
1) in Article 25.13-1:
a) paragraph one of Item 1 after words "1." To add profit of the controlled foreign company with words "(except for the fixed profit of the controlled foreign company (further in this Code - the fixed profit) concerning which the physical person provides to tax authority the notification on transition to the tax discharge on the income of physical persons from the fixed profit according to the procedure and on conditions which are established by Chapter 23 of this Code)";
b) in Item 2:
in subitem 1:
the fifth to add the paragraph with words ", except for the tax on the income withheld at payment source concerning the income specified in the subitem 1 of item 4 of Article 309.1 of this Code which source of payment are the Russian organizations if the controlling person of such foreign organization has the actual right to such income taking into account provisions of article 312 of this Code";
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