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FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 23, 2020 No. 373-FZ

About modification of Chapters 26.2 and 26.5 of part two of the Tax Code of the Russian Federation and article 2 of the Federal law "About Use of the Control and Cash Equipment when Implementing Calculations in the Russian Federation"

Accepted by the State Duma on November 11, 2020

Approved by the Federation Council on November 18, 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. 53, Art. 5023; 2002, No. 30, Art. 3021; 2003, No. 1, Art. 6; No. 28, Art. 2886; 2004, No. 27, Art. 2711; 2005, No. 30, Art. 3112; 2006, No. 31, Art. 3436; 2007, No. 23, Art. 2691; 2008, No. 30, Art. 3611; 2009, No. 29, Art. 3641; 2010, No. 19, Art. 2291; No. 48, Art. 6251; 2012, No. 26, Art. 3447; 2013, No. 30, Art. 4031; No. 44, Art. 5640; 2014, No. 14, Art. 1544; No. 19, Art. 2321; No. 30, Art. 4245; No. 48, Art. 6660, 6663; 2015, No. 1, Art. 30; No. 14, Art. 2024; No. 29, Art. 4358; 2016, No. 14, Art. 1902; No. 27, Art. 4176, 4181; No. 49, Art. 6844; 2017, No. 49, Art. 7307, 7321; 2018, No. 32, Art. 5095; 2019, No. 29, Art. 3843; No. 39, Art. 5371, 5375, 5376; 2020, No. 6, Art. 587; No. 31, Art. 5025) following changes:

1) in the subitem 15 of Item 3 of Article 346.12:

a) word "Code;" to replace with the word of "Code".;

b) add with the paragraph of the following content:

"Provisions of this subitem are not applied to the organizations of consumer cooperation performing the activities according to the Law of the Russian Federation of June 19, 1992 No. 3085-1 "About consumer cooperation (consumer societies, their unions) in the Russian Federation" and also to economic societies which single founders are the consumer societies and their unions performing the activities according to the specified Law;";

2) in Article 346.43:

a) in Item 2:

the paragraph one to state in the following edition:

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