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FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 4, 2014 No. 151-FZ

About modification of Chapter of 21 parts two of the Tax Code of the Russian Federation

(as amended on 05-10-2024)

Accepted by the State Duma of the Russian Federation on May 23, 2014

Approved by Council of the Russian Federation on May 28, 2014

Article 1

Bring in Chapter of 21 parts two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 10; No. 22, Art. 2066; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3517; No. 35, Art. 3607; No. 45, Art. 4377; 2005, No. 30, Art. 3101, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436; No. 47, Art. 4819; 2007, No. 23, Art. 2691; No. 45, Art. 5417, 5432; No. 49, Art. 6071; 2008, No. 26, Art. 3022; No. 48, Art. 5519; No. 49, Art. 5749; 2009, No. 1, Art. 22; No. 26, Art. 3123; No. 48, Art. 5731; No. 51, Art. 6155; No. 52, Art. 6444; 2010, No. 15, Art. 1746; No. 31, Art. 4198; No. 45, Art. 5750; No. 48, Art. 6247, 6250; 2011, No. 30, Art. 4583, 4593; No. 45, Art. 6335; No. 48, Art. 6731; 2012, No. 41, Art. 5526; No. 49, Art. 6751; No. 50, Art. 6968; 2013, No. 23, Art. 2866, 2888; No. 30, Art. 4049; No. 40, Art. 5038; No. 48, Art. 6165) following changes:

Article 150 to add 1) with the subitem 17 of the following content:

"17) consumable materials for scientific research which analogs are not made in the Russian Federation, according to the list and according to the procedure which affirm the Government of the Russian Federation.

Goods which useful life does not exceed one year and which are intended for implementation of research and scientific and technical activities, and also experimental developments belong to consumable materials for the purpose of this subitem.";

Item 1 of Article 164 to add 2) with subitem 4.1 of the following content:

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