of February 20, 2026 No. 42-FZ
About introduction of amendments to article 346.5 of part two of the Tax Code of the Russian Federation
Accepted by the State Duma on February 11, 2026
Approved by the Federation Council on February 18, 2026
Bring in the subitem 29 of Item 2 of Article 346.5 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 53, Art. 5023; 2003, No. 46, Art. 4443; 2005, No. 27, Art. 2707; 2006, No. 12, Art. 1233; No. 31, Art. 3436; 2007, No. 23, Art. 2691; 2008, No. 30, Art. 3611; 2009, No. 30, Art. 3739; No. 48, Art. 5725, 5733; 2010, No. 15, Art. 1737; No. 48, Art. 6247; 2011, No. 1, Art. 7; No. 11, Art. 1492; 2012, No. 26, Art. 3447; 2013, No. 30, Art. 4081; No. 48, Art. 6165; 2014, No. 16, Art. 1838; No. 48, Art. 6647, 6657; 2015, No. 1, Art. 18; No. 14, Art. 2024; No. 48, Art. 6688; 2016, No. 27, Art. 4182, 4184; No. 49, Art. 6844; 2017, No. 49, Art. 7307, 7318; 2019, No. 39, Art. 5375; 2020, No. 17, Art. 2699; No. 24, Art. 3746; 2022, No. 29, Art. 5230; No. 48, Art. 8310; 2023, No. 32, Art. 6121; No. 52, Art. 9523; 2024, No. 33, Art. 4955; No. 45, Art. 6693; No. 49, Art. 7409; 2025, No. 30, the Art. 4376) of change, having added it after the word "educations" with the words "according to educational programs of secondary professional or higher education", having replaced the words "in" with the words "according to the received qualification".
This Federal Law becomes effective after one month from the date of its official publication.
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
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