FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 23, 2018 No. 98-FZ

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

Accepted by the State Duma on April 12, 2018

Approved by the Federation Council on April 18, 2018

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; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 2, 6; No. 21, Art. 1958; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 34, Art. 3518, 3520, 3524; No. 45, Art. 4377; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436, 3443, 3452; No. 45, Art. 4627, 4628; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 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. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3614, 3616; No. 48, Art. 5504, 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 31; No. 11, Art. 1265; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731, 5737; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 25, Art. 3070; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 45, Art. 5756; No. 47, Art. 6034; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21; No. 26, Art. 3652; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4583, 4587, 4593, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7016, 7037; No. 50, Art. 7359; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 25, Art. 3268; No. 26, Art. 3447; No. 31, Art. 4334; No. 41, Art. 5526, 5527; No. 49, Art. 6750; No. 53, Art. 7596, 7604, 7619; 2013, No. 23, Art. 2866, 2889; No. 27, Art. 3444; No. 30, Art. 4031, 4048; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835; No. 19, Art. 2313; No. 23, Art. 2938; №26, of Art. 3373; No. 40, Art. 5316; No. 48, Art. 6647, 6657, 6663; 2015, No. 1, Art. 13, 15, 16, 17, 18, 32; No. 10, Art. 1402; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 41, Art. 5632; No. 48, Art. 6684, 6686, 6688, 6692; 2016, No. 1, Art. 16, 18; No. 7, Art. 920; No. 18, Art. 2504; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4175, 4176, 4180, 4184; No. 49, Art. 6841, 6843, 6844, 6849; 2017, No. 1, Art. 4; No. 11, Art. 1534; No. 15, Art. 2131, 2133; No. 30, Art. 4441, 4446; No. 40, Art. 5753; No. 45, Art. 6577, 6578, 6579; No. 47, Art. 6842; No. 49, Art. 7307, 7314, 7315, 7316, 7318, 7324, 7326; 2018, No. 1, Art. 20, 50; No. 9, Art. 1289, 1291) following changes:

1) in the subitem 12 of Item 3 of Article 149 of the word "The Federal Law "About Charity and Charitable Organizations" shall be replaced with words "The Federal Law of August 11, 1995 No. 135-FZ "About charity and volunteering (volunteering)";

2) in Article 217:

a) state Item 3.1 in the following edition:

"3. 1) income gained by volunteers (volunteers) within civil agreements which subject is non-paid performance of works rendering services according to the Federal Law of August 11, 1995 No. 135-FZ "About charity and volunteering (volunteering)" and other Federal Laws which establish features of involvement of volunteers (volunteers):

in payment type on expense recovery of volunteers (volunteers) for acquisition of uniform and special clothes, the equipment, individual protection equipment, for provision of the room in temporary use, on the drive to the place of implementation of charitable, voluntary (volunteer) activities and back, on food (except for expenses on food in the amount exceeding the sizes of daily allowance, stipulated in Item 3 these Articles), on payment of insurance premiums for voluntary medical insurance of volunteers (volunteers) or on the insurance of their life or health connected with risks for life or health of volunteers (volunteers) when implementing of charitable, voluntary (volunteer) activities by them;

in natural form, received under the specified civil contracts for the purposes provided by the paragraph the second this Item;";

b) declare Item 3.2 invalid;

c) add with Items 6.1 and 6.2 of the following content:

"6. 1) income gained by the taxpayer in the form of grants, awards and prizes in cash and (or) natural forms by results of participation in the competitions, tenders, other actions provided by non-profit organizations at the expense of grants of the President of the Russian Federation in accordance with the terms of agreements on provision of the specified grants to such non-profit organizations;

6. 2) the income in cash and (or) natural forms in fare payment type to the venue of competitions, tenders, other actions and back, food (except for food costs in the amount exceeding the sizes of daily allowance, stipulated in Item 3 these Articles) and provisions of the room in temporary use to taxpayers, the President of the Russian Federation made by non-profit organizations at the expense of grants in accordance with the terms of agreements on provision of the specified grants to such non-profit organizations;";

The paragraph of the eighth of the subitem 14 of Item 1 of Article 251 to add 3) with words ", and in case of provision of grants of the President of the Russian Federation - on the activities implementation (programs, projects) determined by acts of the President of the Russian Federation";

The word to "volunteers" shall be replaced with words 4) in Item 6 of Article 420 to "volunteers (volunteers)", words "article 7.1 of the Federal Law of August 11, 1995 No. 135-FZ "About charity and charitable organizations" shall be replaced with words "article 17.1 of the Federal Law of August 11, 1995 No. 135-FZ "About charity and volunteering (volunteering)", the word of "volunteers" shall be replaced with words "volunteers (volunteers)".

Article 2

1. This Federal Law becomes effective from the date of its official publication, except for provisions for which this Article establishes other terms of their introduction in force.

2. Subitems "an" and "b" of Item 2 and item 4 of article 1 of this Federal Law become effective since May 1, 2018.

3. Item 1 of article 1 of this Federal Law becomes effective since July 1, 2018, but not earlier than the 1st of the next tax period on the value added tax.

4. Action of provisions of Items 6.1 and 6.2 of Article 217 and subitem 14 of Item 1 of article 251 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2018.

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