FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2017 No. 333-FZ

About introduction of amendments to article 212 parts two of the 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 212 parts two of the Tax Code of the Russian Federation in the subitem 1 of Item 1 of Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 23, Art. 2289; 2005, No. 1, Art. 38; No. 24, Art. 2312; 2007, No. 31, Art. 4013; 2008, No. 30, Art. 3614; 2009, No. 29, Art. 3639; No. 48, Art. 5731; 2011, No. 1, Art. 7; 2013, No. 30, Art. 4084; No. 44, Art. 5645; 2016, No. 7, Art. 920; No. 27, Art. 4175) following changes:

1) in paragraph one of the word "1) material" shall be replaced with words "1) if other is not provided by this subitem, material";

2) in paragraph five word "Code;" to replace with the word of "Code".;

To add 3) with paragraphs of the following content:

"The material benefit received from savings on interest for use of the taxpayer of borrowed (credit) funds (except for the material benefit specified in paragraphs the second - the fourth this subitem), is recognized income of the taxpayer gained in the form of material benefit in case of observance concerning such economy at least of one of the following conditions:

the appropriate borrowed (credit) means are received by the taxpayer from the organization or the individual entrepreneur who are recognized as the affiliated person of the taxpayer or with which the taxpayer consists in employment relationships;

such economy actually is financial support either form of counter execution by the organization or the individual entrepreneur of the obligation to the taxpayer, including payment (remuneration) for goods delivered by the taxpayer (the performed works, the rendered services);".

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