FEDERAL LAW OF THE RUSSIAN FEDERATION

of February 6, 2020 No. 8-FZ

About introduction of amendments to articles 346.43 and 346.45 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on January 23, 2020

Approved by the Federation Council on January 30, 2020

Article 1

Bring in Chapter 26.5 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 53, Art. 5023; 2012, No. 26, Art. 3447; 2013, No. 49, Art. 6335; 2014, No. 30, Art. 4245; No. 48, Art. 6663; 2015, No. 29, Art. 4358; 2016, No. 14, Art. 1902; No. 27, Art. 4176, 4181; No. 49, Art. 6844; 2017, No. 49, Art. 7307; 2019, No. 29, Art. 3843; No. 39, Art. 5371, 5375) following changes:

1) in Article 346.43:

a) in Item 2:

state subitem 8 in the following edition:

"8) services in the field of the photo;";

state subitem 15 in the following edition:

"15) services in the field of preschool education and additional education of children and adults;";

state subitem 31 in the following edition:

"31) services in preparation and delivery of dishes for festive events or other events;";

state subitem 49 in the following edition:

"49) rendering services in face and transportation of the cattle;";

state subitem 54 in the following edition:

"54) crop production, services in the field of crop production;";

add with the subitem 64 following of content:

"64) livestock production, services in the field of livestock production.";

b) add Item 8 with the subitem 5 of the following content:

"5) for the purpose of establishment of the size single potentially possible to receipt of annual earnings by the individual entrepreneur to combine in one patent types of business activity in the field of livestock production, in the field of crop production and (or) the services provided in the specified areas.";

2) in Article 346.45:

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