of June 28, 2022 No. 196-FZ
About modification of Article of 251 parts two of the Tax Code of the Russian Federation
Accepted by the State Duma on June 15, 2022
Approved by the Federation Council on June 22, 2022
Bring in Item 1 of Article of 251 parts two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3413; 2002, No. 22, Art. 2026; 2003, No. 1, Art. 2, 6; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 34, Art. 3520; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 52, Art. 5581; 2006, No. 31, Art. 3443; No. 45, Art. 4627; 2007, No. 1, Art. 39; No. 22, Art. 2563; No. 31, Art. 3991, 4013; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 27, Art. 3126; No. 48, Art. 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 31; No. 11, Art. 1265; No. 29, Art. 3598; No. 48, Art. 5731; No. 51, Art. 6153, 6155; No. 52, Art. 6455; 2010, No. 19, Art. 2291; No. 32, Art. 4298; No. 47, Art. 6034; No. 49, Art. 6409; 2011, No. 1, Art. 9, 21; No. 27, Art. 3881; No. 30, Art. 4583, 4587, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729; No. 49, Art. 7037; 2012, No. 19, Art. 2281; No. 25, Art. 3268; No. 41, Art. 5527; No. 53, Art. 7596; 2013, No. 23, Art. 2866; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835; No. 19, Art. 2313; No. 26, Art. 3373; No. 48, Art. 6647, 6657, 6663; 2015, No. 1, Art. 13, 16, 32; No. 10, Art. 1402; No. 24, Art. 3377; No. 48, Art. 6692; 2016, No. 1, Art. 18; No. 7, Art. 920; No. 18, Art. 2504; No. 27, Art. 4176; No. 49, Art. 6844; 2017, No. 15, Art. 2131; No. 30, Art. 4446; No. 40, Art. 5753; No. 49, Art. 7307, 7314, 7316, 7318; 2018, No. 1, Art. 20, 50; No. 18, Art. 2568, 2575; No. 32, Art. 5087; No. 49, Art. 7496, 7499; No. 53, Art. 8419; 2019, No. 18, Art. 2225; No. 23, Art. 2908, 2920; No. 31, Art. 4414; No. 39, Art. 5371, 5374, 5375; 2020, No. 12, Art. 1657; No. 13, Art. 1857; No. 17, Art. 2699; No. 24, Art. 3746; No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 27, Art. 5133; No. 49, Art. 8146; 2022, No. 9, Art. 1250; No. 13, Art. 1955, 1956; No. 16, the Art. 2598) change, having added with its subitem 64 following of content:
"64) the income in the property type gratuitously received by the organization if the legislation of the Russian Federation to this organization assigns obligation on acceptance in property of such property.".
This Federal Law becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the income tax of the organizations.
President of the Russian Federation
V. Putin
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Search in text CTRL-F
If you are guest on our site, you will work in Demo mode. In Demo mode you can see only first page of each document.
With full access you can
Database include more 65000 documents. You can find needed documents using search system.
For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions.
This section provides answers to questions set by users.