FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 3, 2019 No. 158-FZ

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

Accepted by the State Duma on June 19, 2019

Approved by the Federation Council on June 26, 2019

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; 2002, No. 30, Art. 3021; 2003, No. 21, Art. 1958; 2004, No. 27, Art. 2715; No. 34, Art. 3518; No. 45, Art. 4377; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104, 3117; 2006, No. 1, Art. 12; No. 31, Art. 3452; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20; No. 13, Art. 1465; No. 31, Art. 4013; No. 45, Art. 5416; No. 49, Art. 6045, 6071; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 30, Art. 3614; No. 49, Art. 5723; No. 52, Art. 6218, 6219; 2009, No. 1, Art. 19; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3582, 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731; No. 52, Art. 6444, 6450; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6247; 2011, No. 1, Art. 7; No. 26, Art. 3652; No. 30, Art. 4583, 4587; No. 47, Art. 6608; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7037; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 26, Art. 3447; No. 41, Art. 5526; No. 49, Art. 6750; No. 50, Art. 6958; No. 53, Art. 7604; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 30, Art. 4084; No. 44, Art. 5645; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 16, Art. 1835; No. 26, Art. 3373, 3404; No. 30, Art. 4222; No. 40, Art. 5316; No. 45, Art. 6159; No. 48, Art. 6657, 6662, 6663; 2015, No. 1, Art. 15, 18; No. 24, Art. 3373, 3377; No. 27, Art. 3948, 3968; No. 41, Art. 5632; No. 48, Art. 6686, 6688; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 11, Art. 1480; No. 27, Art. 4175, 4180, 4184; No. 49, Art. 6841, 6843, 6844, 6845, 6847, 6849; 2017, No. 15, Art. 2133; No. 40, Art. 5753; No. 45, Art. 6578; No. 49, Art. 7305, 7307, 7314, 7318, 7324, 7326; 2018, No. 1, Art. 14, 20; No. 9, Art. 1289, 1291; No. 11, Art. 1585; No. 18, Art. 2558, 2568; No. 28, Art. 4143; No. 31, Art. 4822, 4823; No. 32, Art. 5090; No. 45, Art. 6828, 6836, 6844; No. 49, Art. 7496, 7497; No. 53, Art. 8412, 8416; 2019, No. 18, Art. 2225; No. 22, Art. 2665, 2667) following changes:

1) in the subitem 1 of Item 1 of Article 212:

a) in paragraph eight word "services);" to replace with the word "services).";

b) add with the paragraph of the following content:

"Is not recognized income of the taxpayer gained in the form of material benefit, the material benefit received from savings on interest for use of borrowed (credit) funds during the grace period established according to article 6.1-1 of the Federal Law of December 21, 2013 No. 353-FZ "About consumer loan (loan)";";

Article 217 to add 2) with Item 65.1 of the following content:

"65. 1) income gained by the taxpayer in case of implementation of measures of the state support of the families having children according to the Federal Law "About Measures of the State Support of the Families Having Children regarding Repayment of Obligations on the Mortgage Housing Loans (Loans) and about Introduction of Amendments to Article 13.2 of the Federal Law "About Acts of Civil Status";";

3) Item 3 of Article 333.35 to add with the subitem 33 following of content:

"33) for making of the legally significant actions provided by subitem 28.1 of Item 1 of Article 333.33 of this Code in case of modification of records of the Single state real estate register according to paragraphs the second - the fifth Item 2 of article 23 of the Federal Law of July 16, 1998 No. 102-FZ "About mortgage (pledge of the real estate)".".

Article 2

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

2. Items 1 and 3 of article 1 of this Federal Law become effective since August 1, 2019.

3. Provisions of the paragraph of the ninth subitem 1 of Item 1 of Article 212 and Item 65.1 of article 217 of the Tax Code of the Russian Federation (in edition of this Federal Law) are applied to income of physical persons gained by them since tax period of 2019.

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