FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 26, 2019 No. 211-FZ

About modification of Chapters 21 and 25 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on July 16, 2019

Approved by the Federation Council on July 23, 2019

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. 33, Art. 3413; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 2; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 34, Art. 3522, 3524; No. 45, Art. 4377; 2005, No. 24, Art. 2312; No. 30, Art. 3129, 3130; 2006, No. 10, Art. 1065; No. 23, Art. 2382; No. 31, Art. 3436; No. 45, Art. 4627, 4628; No. 50, Art. 5279; 2007, No. 1, Art. 39; No. 21, Art. 2462; No. 23, Art. 2691; No. 31, Art. 3991; No. 45, Art. 5417; No. 49, Art. 6071; 2008, No. 30, Art. 3614, 3616; No. 48, Art. 5504, 5519; No. 52, Art. 6237; 2009, No. 1, Art. 13; No. 29, Art. 3598; No. 48, Art. 5731, 5737; No. 51, Art. 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 25, Art. 3070; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5756; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4583, 4587, 4593; No. 45, Art. 6335; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7016, 7017, 7043; No. 50, Art. 7359; 2012, No. 31, Art. 4334; No. 41, Art. 5526; No. 53, Art. 7596, 7619; 2013, No. 19, Art. 2321; No. 23, Art. 2866, 2889; No. 30, Art. 4031, 4048, 4049; No. 40, Art. 5037, 5038; No. 44, Art. 5645; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 16, Art. 1835; No. 23, Art. 2938; No. 48, Art. 6647, 6657, 6660, 6661; 2015, No. 1, Art. 17, 32; No. 29, Art. 4340; No. 48, Art. 6684, 6687, 6692; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 22, Art. 3092; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4175; No. 49, Art. 6844, 6847; 2017, No. 1, Art. 4, 16; No. 11, Art. 1534; No. 30, Art. 4441, 4448; No. 45, Art. 6579; No. 47, Art. 6842; No. 49, Art. 7307, 7315, 7318, 7320, 7323; 2018, No. 1, Art. 50; No. 18, Art. 2565, 2568; No. 24, Art. 3410; No. 32, Art. 5087, 5090, 5094, 5095; No. 45, Art. 6828, 6847; No. 47, Art. 7135; No. 49, Art. 7496; No. 53, Art. 8416, 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2225) following changes:

The subitem 17 of Item 2 of Article 146 to state 1) in the following edition:

"17) transfer on a grant basis:

in property of non-profit organization which main authorized objectives are promoting and holding the World Cup of FIA "Formula One", the real estate unit for holding highway and ring auto racing of the Formula One series, and also along with the specified real estate unit of intangible assets and (or) necessary for ensuring functioning of the specified real estate unit of infrastructure facilities, personal estate;

in the state-owned or municipal property of the real estate unit intended for holding sporting events on speed skating and also along with the specified real estate unit necessary for ensuring functioning of the specified real estate unit of infrastructure facilities, personal estate;";

2) in Article 149:

a) add Item 2 with the subitem 36 of the following content:

"36) the services in the address with solid utility waste rendered by regional operators according to the address with solid utility waste.

For the purpose of this subitem services concerning which the executive body of the subject of the Russian Federation performing state regulation of rates or the local government body performing regulation of rates (in case of transfer of appropriate authority to it the law of the subject of the Russian Federation) (further in this subitem - regulating authority of rates), approve limiting single tariff for services of the regional operator in the address with solid utility waste excluding tax belong to services in the address with solid utility waste.

Provisions of this subitem are subject to application by the taxpayer within five consecutive calendar years since year in which the limiting single tariff for services of the regional operator in the address with solid utility waste excluding tax, regardless of the subsequent establishment by regulating authority of limiting rates of single tariff for services of the regional operator in the address with solid utility waste including tax during the specified period is enacted.";

b) to add the subitem 29 of Item 3 with words ", regional operators according to the address with solid utility waste";

Article 284 to add 3) with Item 1.12 of the following content:

"1.12. For the organizations to which the status of the regional operator according to the address with solid utility waste according to the Federal Law of June 24, 1998 is given to No. 89-FZ "About production wastes and consumption" by the laws of subjects of the Russian Federation the tax rate on the tax which is subject to transfer in budgets of subjects of the Russian Federation in the amount of 0 percent can be established. In case of adoption by the subject of the Russian Federation of such decision the tax rate on the tax which is subject to transfer in the federal budget is established in the amount of 0 percent.

The specified tax rates are applied to profit of the regional operator according to the address with solid utility waste from activities within the service provision agreement for the address with solid utility waste.".

Article 2

1. This Federal Law becomes effective from the date of its official publication, except for Item 1 of article 1 of this Federal Law.

2. Item 1 of article 1 of this Federal Law becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the value added tax.

3. Provisions of the subitem 36 of Item 2 and the subitem 29 of Item 3 of article 149 of the Tax Code of the Russian Federation (in edition of this Federal Law) are applied to the transactions on rendering of services according to the address with solid utility waste rendered by regional operators according to the address with solid utility waste by the limiting single tariffs enacted since January 1, 2020.

4. Provisions of Item 1.12 of article 284 of the Tax Code of the Russian Federation (in edition of this Federal Law) are applied to the tax base on the income tax of the organizations estimated since January 1, 2020.

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