of December 25, 2018 No. 494-FZ
About modification of the Budget code of the Russian Federation
Accepted by the State Duma on December 19, 2018
Approved by the Federation Council on December 21, 2018
Bring in the Budget code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3823; 2000, No. 32, Art. 3339; 2003, No. 52, Art. 5036; 2004, No. 34, Art. 3535; 2006, No. 6, Art. 636; No. 45, Art. 4627; 2007, No. 18, Art. 2117; No. 45, Art. 5424; No. 49, Art. 6079; 2009, No. 1, Art. 18; No. 15, Art. 1780; No. 29, Art. 3629; 2010, No. 19, Art. 2291; No. 31, Art. 4185; 2011, No. 15, Art. 2041; No. 49, Art. 7039; 2012, No. 31, Art. 4316; No. 50, Art. 6967; No. 53, Art. 7593; 2013, No. 19, Art. 2331; No. 52, Art. 6983; 2014, No. 26, Art. 3389; No. 40, Art. 5314; No. 43, Art. 5795; No. 48, Art. 6656, 6664; 2015, No. 51, Art. 7252; 2016, No. 22, Art. 3093; No. 49, Art. 6852; 2017, No. 14, Art. 2007; No. 30, Art. 4452, 4458; No. 31, Art. 4811; No. 40, Art. 5752; No. 49, Art. 7317; 2018, No. 24, Art. 3408; No. 30, Art. 4557; No. 49, Art. 7528) following changes:
1) in Article 6:
a) add with the new paragraph the thirty fifth the following content:
"tax expenses of public legal entity - the loss of income of budgets of budget system of the Russian Federation caused by the tax benefits, releases and other preferences on taxes, charges, customs payments, insurance premiums for compulsory social insurance provided in quality of measures of the state (municipal) support according to the purposes of the state (municipal) programs and (or) the purposes of social and economic policy of public legal entity which are not relating to the state (municipal) programs;";
b) the thirty fifth - fifty third to consider paragraphs respectively paragraphs the thirty sixth - the fifty fourth;
To add 2) with Article 174.3 of the following content:
"Article 174.3. List and assessment of tax expenses
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