FEDERAL LAW OF THE RUSSIAN FEDERATION

of March 18, 2020 No. 62-FZ

About introduction of amendments to article 284.1 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on March 5, 2020

Approved by the Federation Council on March 11, 2020

Article 1

Bring in Article 284.1 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3413; 2011, No. 1, Art. 7; 2014, No. 48, Art. 6657; 2015, No. 18, Art. 2613; 2016, No. 27, Art. 4175) following changes:

The subitem 3 of Item 3 after the word of "specialist" to add 1) with the words "or certificate on accreditation of the specialist";

The paragraph the fourth Item 6 after the word of "specialist" to add 2) with the words "or certificate on accreditation of the specialist".

Article 2

1. This Federal Law becomes effective from the date of its official publication.

2. Provisions of the subitem 3 of Item 3 and the paragraph of the fourth Item 6 of article 284.1 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.

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