FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2017 No. 346-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on November 16, 2017

Approved by the Federation Council on November 22, 2017

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; No. 53, Art. 5015, 5023; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3027, 3033; 2003, No. 1, Art. 2, 6; No. 19, Art. 1749; No. 21, Art. 1958; No. 28, Art. 2874, 2879, 2886; No. 46, Art. 4443; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 30, Art. 3083; No. 31, Art. 3231; No. 34, Art. 3518, 3520, 3524; No. 45, Art. 4377; 2005, No. 1, Art. 29, 30, 38; No. 24, Art. 2312; No. 25, Art. 2428; No. 27, Art. 2707, 2710, 2717; No. 30, Art. 3104, 3112, 3117, 3130; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 10, Art. 1065; No. 12, Art. 1233; No. 27, Art. 2881; No. 30, Art. 3295; No. 31, Art. 3436, 3443, 3452; No. 43, Art. 4412; No. 45, Art. 4627, 4628; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 7, 20, 39; No. 13, Art. 1465; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5416, 5417; No. 46, Art. 5553; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3577, 3611, 3614, 3616; No. 48, Art. 5504, 5519; No. 49, Art. 5723; No. 52, Art. 6218, 6219, 6227, 6237; 2009, No. 1, Art. 19, 31; No. 11, Art. 1265; No. 18, Art. 2147; No. 23, Art. 2772, 2775; No. 29, Art. 3582, 3598, 3625, 3639; No. 30, Art. 3735, 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5725, 5726, 5731, 5733, 5737; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6450, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 25, Art. 3070; No. 28, Art. 3553; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5756; No. 46, Art. 5918; No. 47, Art. 6034; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21; No. 11, Art. 1492; No. 26, Art. 3652; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4566, 4575, 4583, 4587, 4593, 4597; No. 45, Art. 6335; No. 47, Art. 6608, 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7016, 7037, 7063; No. 50, Art. 7359; 2012, No. 10, Art. 1164; No. 18, Art. 2128; No. 19, Art. 2281; No. 24, Art. 3066; No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3587; No. 31, Art. 4319, 4334; No. 41, Art. 5526, 5527; No. 49, Art. 6750; No. 50, Art. 6958; No. 53, Art. 7578, 7596, 7604, 7607, 7619; 2013, No. 9, Art. 874; No. 14, Art. 1647; No. 23, Art. 2866, 2889; No. 27, Art. 3444; No. 30, Art. 4031, 4048, 4081, 4084; No. 44, Art. 5645; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6981, 6985; 2014, No. 8, Art. 737; No. 14, Art. 1544; No. 16, Art. 1835, 1838; No. 19, Art. 2313; No. 23, Art. 2938; No. 26, Art. 3373, 3404; No. 30, Art. 4220, 4222; No. 40, Art. 5316; No. 43, Art. 5796; No. 45, Art. 6159; No. 48, Art. 6647, 6657, 6660, 6662, 6663; 2015, No. 1, Art. 11, 13, 15, 16, 17, 18, 32; No. 10, Art. 1402; No. 14, Art. 2024, 2025; No. 24, Art. 3373, 3377; No. 27, Art. 3948, 3968; No. 41, Art. 5632; No. 48, Art. 6683, 6684, 6686, 6688, 6689, 6692; 2016, No. 1, Art. 16, 18; No. 7, Art. 920; No. 11, Art. 1480, 1489; No. 14, Art. 1902; No. 18, Art. 2504; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4161, 4175, 4176, 4178, 4179, 4180, 4181, 4182, 4184; No. 49, Art. 6841, 6843, 6844, 6845, 6846, 6847, 6849; 2017, No. 1, Art. 4; No. 11, Art. 1534; No. 15, Art. 2131, 2133; No. 27, Art. 3942; No. 30, Art. 4441, 4446; No. 31, Art. 4802; No. 40, Art. 5753; No. 45, Art. 6579) following changes:

1) in Article 149:

a) in the subitem 14 of Item 2:

the paragraph one to state in the following edition:

"14) the services in the field of education rendered by the organizations performing educational activities, being non-profit organizations for implementation of the main and (or) additional educational programs specified in the license, except for consulting services, and also services in leasing of rooms.";

in the paragraph the second "the non-profit educational organizations" shall be replaced with words words "the organizations performing educational activities, being non-profit organizations,", words" (made by the educational companies, including industrial practice workshops, within the basic and additional educational process)" and "educational" to exclude the word;

b) in the subitem 16 of Item 3 of the word "organizations of education" shall be replaced with words "the organizations performing educational activities";

2) in Article 217:

a) state Item 11 in the following edition:

"11) grants of students, graduate students, interns and assistants-trainees to the organizations performing educational activities for the main professional educational programs, students of preparatory departments of the educational organizations of the higher education, the students of the spiritual educational organizations paid to specified persons by these organizations, grants of the President of the Russian Federation, grant of the Government of the Russian Federation, the scholarships established by federal state bodies, public authorities of subjects of the Russian Federation, local government bodies, the grants established by charity foundations, the grants paid for the account of means of budgets to the taxpayers studying in the direction of bodies of employment service;";

b) state Item 21 in the following edition:

"21) the amounts of tuition fee of the taxpayer according to the main and additional educational programs in the Russian organizations performing educational activities or the foreign organizations having the right to conducting educational activities;";

c) in Item 46 of the word "in the Russian educational institutions having the corresponding license or in the foreign educational institutions having the corresponding status during the specified training, on professional training and retraining in the specified educational institutions" shall be replaced with words "in the Russian organizations performing educational activities or in the foreign organizations having the right to conducting educational activities during the specified training, on training in the main programs of professional training and additional professional programs in the specified organizations";

The eighteenth the subitem 4 of Item 1 of Article 218 of the word "in educational institution and (or) educational institution" shall be replaced with words 3) in the paragraph "in the organization performing educational activities";

4) in the subitem 2 of Item 1 of Article 219:

a) in paragraph one of the word "in educational institutions" shall be replaced with words "in the organizations performing educational activities";

b) in the paragraph the second shall be replaced with words the words "in educational institutions" "in the organizations performing educational activities";

c) in paragraph three of the word "in the presence at educational institution of the corresponding license or other document which confirms the status of educational institution" shall be replaced with words "in the presence at the organization performing educational activities, the individual entrepreneur (except as specified implementation by individual entrepreneurs of educational activities it is direct) licenses for implementation of educational activities or in the presence at the foreign organization of the document confirming the status of the organization performing educational activities or provided that the Unified State Register of Private Entrepreneurs contains data on implementation of educational activities by the individual entrepreneur performing educational activities directly";

d) in paragraph four of the word "in educational institution" shall be replaced with words "in the organization performing educational activities";

e) in paragraph six of the word "in educational institutions" shall be replaced with words "in the organizations performing educational activities";

The subitem 22 of Item 1 of Article 251 to state 5) in the following edition:

"22) in the form of the property gratuitously received by state and municipal educational institutions on maintaining core activities and also in the form of the property gratuitously received by the organizations performing educational activities, being non-profit organizations on implementation of educational activities;";

6) in the subitem 47 of Item 1 of Article 333.33 of the word to "educational institutions" shall be replaced with words "to the organizations performing educational activities," words to "the specified organizations" shall be replaced with words to "the specified organizations";

7) in Article 333.35:

a) in paragraph one of the subitem 14 of Item 1 of the word "studying (pupil) of educational institutions (irrespective of their patterns of ownership)" shall be replaced with words "studying the organization performing educational activities";

b) in the paragraph the second Item 2 of the word "the document issued by educational institution" shall be replaced with words "the document issued by the organization performing educational activities";

c) in the subitem 1 of Item 3 of the word of "training in the educational institution having the state accreditation" shall be replaced with words "training in the educational programs having the state accreditation";

8) in Article 333.38:

a) in Item 8 of the word "boarding schools" shall be replaced with words "the organizations which are performing educational activities, having nursing home," the words "at such schools" shall be replaced with words "in such organizations";

b) in Item 9 of the word "children with deviant" shall be replaced with words "students with deviant";

9) in paragraph one of Item 2 of Article 333.39 of the word "governing bodies of education" shall be replaced with words "the bodies exercising control in the field of education, bodies";

The subitem 29 of Item 2 of Article 346.5 to state 10) in the following edition:

"29) expenses on training in the professional educational organizations and the educational organizations of the higher education of specialists for taxpayers. The specified expenses are considered for the purposes of the taxation provided that with studying in the specified educational organizations by physical persons agreements (contracts) for training providing their work at the taxpayer within at least three years in the specialty after the termination of the relevant educational organization are signed;";

The subitem 4 of Item 2.2 of Article 346.26 to state 11) in the following edition:

"4) the educational organizations, the medical organizations and the organizations of social servicing regarding the business activity on rendering services of public catering provided by the subitem 8 of Item 2 of this Article if rendering services of public catering is integral part of process of functioning of the specified organizations and these services are directly specified organizations;".

Article 2

This Federal Law becomes effective not earlier than after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the corresponding tax.

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