of March 26, 2022 No. 68-FZ
About introduction of amendments to articles 284 and 284.8 of part two of the Tax Code of the Russian Federation
Accepted by the State Duma on March 22, 2022
Approved by the Federation Council on March 23, 2022
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; No. 30, Art. 3027; 2003, No. 28, Art. 2886; 2004, No. 31, Art. 3231; No. 34, Art. 3522; 2005, No. 24, Art. 2312; 2006, No. 23, Art. 2382; 2007, No. 21, Art. 2462; 2008, No. 30, Art. 3614; No. 48, Art. 5519; 2009, No. 1, Art. 13; No. 52, Art. 6444; 2010, No. 15, Art. 1737; No. 40, Art. 4969; 2011, No. 1, Art. 7; No. 49, Art. 7017, 7043; 2012, No. 41, Art. 5526; 2013, No. 19, Art. 2321; No. 40, Art. 5037, 5038; No. 44, Art. 5645; No. 52, Art. 6985; 2014, No. 48, Art. 6647, 6657, 6660, 6661; 2015, No. 1, Art. 17; No. 29, Art. 4340; No. 48, Art. 6687; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 22, Art. 3092; No. 27, Art. 4175; No. 49, Art. 6844; 2017, No. 1, Art. 16; No. 30, Art. 4448; No. 49, Art. 7320; 2018, No. 32, Art. 5087, 5090, 5094, 5095; No. 45, Art. 6828; No. 49, Art. 7496; No. 53, Art. 8416; 2019, No. 30, Art. 4112, 4113; No. 31, Art. 4428; No. 39, Art. 5375; 2020, No. 12, Art. 1657; No. 29, Art. 4505; No. 31, Art. 5024; No. 48, Art. 7627; 2021, No. 24, Art. 4217; No. 27, Art. 5133; No. 49, Art. 8146; 2022, No. 9, Art. 1250) following changes:
Item 1.13 of article 284 after the words "municipalities" to add 1) with words ", houses and palaces of culture, clubs which founders are municipalities (except for the specified houses and palaces of culture, clubs which are located in the cities, the district centers (except the administrative centers of the municipal districts which are the single settlement of the municipal district), settlements of city type)";
2) in Article 284.8:
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