FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 23, 2015 No. 317-FZ

About modification of Article 218 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on November 13, 2015

Approved by the Federation Council on November 18, 2015

Article 1

Bring 218 parts two of the Tax Code of the Russian Federation in the subitem 4 of Item 1 of Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; 2002, No. 30, Art. 3033; 2003, No. 28, Art. 2874; 2004, No. 27, Art. 2711; 2005, No. 1, Art. 29; 2006, No. 30, Art. 3295; 2007, No. 31, Art. 4013; 2008, No. 30, Art. 3577; 2009, No. 52, Art. 6444; 2010, No. 31, Art. 4198; 2011, No. 48, Art. 6731; 2014, to No. 48, the Art. 6647) change, having stated it in the following edition:

"4) the tax deduction for every month of tax period extends to the parent, the spouse (spouse) of the parent, the adoptive father on whose providing there is child, in the following sizes:

1 400 rubles - on the first child;

1 400 rubles - on the second child;

3 000 rubles - on third and each subsequent child;

12 000 rubles - on each child if the child aged up to 18 years is handicapped child, or the pupil of full-time courses, the graduate student, the intern, the intern, the student aged up to 24 years if he is disabled person of I or II groups;

the tax deduction for every month of tax period extends to the guardian, the custodian, the adoptive parent, the spouse (spouse) of the adoptive parent on whose providing there is child, in the following sizes:

1 400 rubles - on the first child;

1 400 rubles - on the second child;

3 000 rubles - on third and each subsequent child;

6 000 rubles - on each child if the child aged up to 18 years is handicapped child, or the pupil of full-time courses, the graduate student, the intern, the intern, the student aged up to 24 years if he is disabled person of I or II groups.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info