FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 8, 2020 No. 172-FZ

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

List of amending documents

Accepted by the State Duma on May 22, 2020

Approved by the Federation Council on June 2, 2020

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; No. 53, Art. 5023; 2002, No. 22, Art. 2026; No. 30, Art. 3021; 2003, No. 1, Art. 2, 5, 6; No. 21, Art. 1958; No. 28, Art. 2886; No. 46, Art. 4443; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 34, Art. 3518, 3520, 3524; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2707, 2710, 2717; No. 30, Art. 3104, 3112, 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 12, Art. 1233; No. 31, Art. 3436, 3443, 3452; No. 45, Art. 4627; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 31, 39; No. 13, Art. 1465; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5416; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3611, 3614; No. 48, Art. 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 31; No. 11, Art. 1265; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5725, 5726, 5731, 5733; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 31, Art. 4176, 4186, 4198; No. 32, Art. 4298; No. 47, Art. 6034; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 11, Art. 1492; No. 24, Art. 3357; No. 26, Art. 3652; No. 27, Art. 3881; No. 30, Art. 4575, 4583, 4587, 4593, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7015, 7016, 7037; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3588; No. 41, Art. 5526, 5527; No. 49, Art. 6750, 6751; No. 53, Art. 7596, 7604, 7619; 2013, No. 23, Art. 2866, 2889; No. 27, Art. 3444; No. 30, Art. 4049, 4081; No. 40, Art. 5038; No. 44, Art. 5640; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835, 1838; No. 19, Art. 2313; No. 26, Art. 3373; No. 30, Art. 4220, 4239; No. 40, Art. 5316; No. 48, Art. 6647, 6657, 6663; 2015, No. 1, Art. 13, 15, 16, 18, 32; No. 10, Art. 1402; No. 14, Art. 2024; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 41, Art. 5632; No. 48, Art. 6686, 6688, 6689, 6692, 6694; 2016, No. 1, Art. 16, 18; No. 7, Art. 920; No. 14, Art. 1902; No. 18, Art. 2504; No. 27, Art. 4175, 4176, 4180, 4182, 4184; No. 49, Art. 6841, 6843, 6844, 6847, 6849; 2017, No. 1, Art. 4, 16; No. 15, Art. 2131, 2133; No. 30, Art. 4446; No. 40, Art. 5753; No. 45, Art. 6578; No. 49, Art. 7307, 7313, 7314, 7316, 7318, 7323, 7324, 7326; 2018, No. 1, Art. 20, 50; No. 9, Art. 1289, 1291; No. 18, Art. 2558, 2568, 2575, 2583; No. 24, Art. 3404, 3410; No. 28, Art. 4143; No. 30, Art. 4534; No. 32, Art. 5087, 5090, 5094, 5095; No. 45, Art. 6836, 6844; No. 47, Art. 7135; No. 49, Art. 7496, 7497, 7499; No. 53, Art. 8416, 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2225; No. 22, Art. 2667; No. 23, Art. 2908, 2920; No. 25, Art. 3167; No. 27, Art. 3523, 3527; No. 30, Art. 4112, 4113; No. 31, Art. 4414; No. 39, Art. 5371, 5373, 5374, 5375, 5377; No. 52, Art. 7777; 2020, No. 12, Art. 1657; No. 13, Art. 1857; No. 14, Art. 2032; Russian newspaper, 2020, on April 24) following changes:

Item 2 of Article 146 to add 1) with subitem 5.1 of the following content:

"5. 1) transfer on a grant basis property, held for use for the purpose of the prevention and prevention of distribution, and also diagnostics and treatment of new koronavirusny infection, to state governing bodies and (or) local government bodies, the public and local government offices, state and to municipal unitary enterprises;";

Paragraph one of the subitem 2 of Item 3 of Article 170 to add 2) with words "; transactions on transfer on a grant basis to the medical organizations which are non-profit organizations, to state governing bodies and (or) local government bodies, the public and local government offices state and to municipal unitary enterprises of property, held for use for the purpose of the prevention and prevention of distribution, and also diagnostics and treatment of new koronavirusny infection";

Article 171 to add 3) with Item 2.3 of the following content:

"2.3. The tax amounts shown to the taxpayer in case of property acquisition in the territory of the Russian Federation or paid by the taxpayer when importing property to the territory of the Russian Federation and other territories which are under its jurisdiction in customs procedures of release for internal consumption concerning property, held for use for the purpose of the prevention and prevention of distribution, and also diagnostics and the treatment of new koronavirusny infection donated to the medical organizations which are non-profit organizations, to state governing bodies and (or) local government bodies, the public and local government offices state and to municipal unitary enterprises are deductible.";

4) in Article 217:

a) add with Item 62.2 of the following content:

"62. 2) the income in connection with the termination fully or partially obligations on debt repayment on the credit and (or) the added percent and the income in type of material benefit according to the credit agreement signed by the taxpayer in case of accomplishment of the following conditions:

the loan is granted to the taxpayer during the period from January 1 to December 31, 2020 on renewal of activities or for urgent needs for support and preserving employment;

concerning the credit agreement of credit institution it is provided the subsidy on interest rate according to the procedure, established by the Government of the Russian Federation (was provided).

The credit institution provides to the taxpayer information on the provision concerning the subsidy credit on interest rate according to the procedure approved between credit institution and the taxpayer;";

b) state Item 81 in the following edition:

"81) the income in payment type of the stimulating nature for accomplishment of especially important works, special working conditions and additional loading to the persons participating in identification, the prevention and elimination of effects of spread of new koronavirusny infection, including providing medical care or social services to citizens at whom the new koronavirusny infection, and to persons from risk groups of infection with new koronavirusny infection which are performed based on the Federal Laws, acts of the President of the Russian Federation, acts of the Government of the Russian Federation and which source of financial provision are budgetary appropriations of the federal budget and (or) budget of the subject of the Russian Federation is revealed;";

c) add with Item 83 following of content:

"83) the income in the form of subsidy (grant in the form of subsidy) which source of financial provision are the budgetary appropriations of the federal budget received by physical person in 2020 in the amount of corresponding to the amount of the tax on the professional income paid by such physical person for 2019 as the taxpayer of tax on the professional income.";

18 parts two of Article 250 of the word "21.1 and 21.3" shall be replaced with words 5) in Item "21.1, 21.3 and 21.4";

6) Item 1 of Article 251:

a) add with subitem 11.3 of the following content:

"11. 3) the income in cost type of the property specified in subitem 19.5 of Item 1 of article 265 of this Code gratuitously received by state governing bodies and (or) local government bodies, the public and local government offices, state and municipal unitary enterprises;";

b) add with subitem 21.4 of the following content:

"21. 4) in the form of the amounts of the stopped obligations on debt repayment on the credit and (or) the added percent on the credit agreement signed by the taxpayer in case of accomplishment of the following conditions:

the loan is granted to the taxpayer during the period from January 1 to December 31, 2020 on renewal of activities or for urgent needs for support and preserving employment;

concerning the credit agreement of credit institution it is provided the subsidy on interest rate according to the procedure, established by the Government of the Russian Federation (was provided).

The credit institution provides to the taxpayer information on the provision concerning the subsidy credit on interest rate according to the procedure approved between credit institution and the taxpayer;";

Item 1 of Article 265 to add 7) with subitems 19.5 and 19.6 of the following content:

"19. 5) expenses in property cost type (including money), held for use for the purpose of the prevention and prevention of distribution, and also diagnostics and the treatment of new koronavirusny infection donated to the medical organizations which are non-profit organizations, to state governing bodies and (or) local government bodies, the public and local government offices state and to municipal unitary enterprises;

19. 6) expenses in the property cost type (including money) donated to the following non-profit organizations:

to the socially oriented non-profit organizations included in the register of socially oriented non-profit organizations which since 2017 are receivers of grants of the President of the Russian Federation (by results of the competitions held by Fund operator of presidential grants for development of civil society), receivers of subsidies and grants within the programs realized by federal executive bodies, receivers of subsidies and grants within the programs realized by executive bodies of subjects of the Russian Federation, local government bodies, contractors of socially useful services, suppliers of social services. The procedure for maintaining the specified register, the federal executive body authorized on maintaining the specified register are established by the Government of the Russian Federation;

to the centralized religious organizations, the religious organizations entering into structure of the centralized religious organizations, to socially oriented non-profit organizations which founders are the centralized religious organizations or the religious organizations entering into structure of the centralized religious organizations;

to other non-profit organizations included in the register of non-profit organizations, most injured in the conditions of deterioration in situation as a result of spread of new koronavirusny infection. Criteria for inclusion of non-profit organizations in the specified register, and also the procedure for its maintaining and federal executive body authorized on its maintaining are established by the Government of the Russian Federation.

The expenses provided by this subitem for the purposes of the taxation are recognized in the amount of, not exceeding 1 percent of the sales proceeds determined according to article 249 of this Code;";

To add Item 34 of Article 270 with words ", except for the target assignments made according to subitems 19.5 and 19.6 of Item 1 of article 265 of this Code";

Item 7 of Article 272 to add 9) with the subitem 13 of the following content:

"13) date of cession of property - for the expenses specified in subitems 19.5 and 19.6 of Item 1 of article 265 of this Code.";

Item 2 of Article 346.5 to add 10) with subitem 24.1 of the following content:

"24. 1) expenses in property cost type (including money), held for use for the purpose of the prevention and prevention of distribution, and also diagnostics and the treatment of new koronavirusny infection donated to the medical organizations which are non-profit organizations, to state governing bodies and (or) local government bodies, the public and local government offices state and to municipal unitary enterprises;";

Item 1 of Article 346.16 to add 11) with subitem 23.1 of the following content:

"23. 1) expenses in property cost type (including money), held for use for the purpose of the prevention and prevention of distribution, and also diagnostics and the treatment of new koronavirusny infection donated to the medical organizations which are non-profit organizations, to state governing bodies and (or) local government bodies, the public and local government offices state and to municipal unitary enterprises;";

Article 430 to add 12) with Item 1.1 of the following content:

"1.1. For the individual entrepreneurs performing activities in industries of the Russian economy most injured in the conditions of deterioration in situation as a result of spread of new koronavirusny infection which list affirms the Government of the Russian Federation insurance premiums for mandatory pension insurance in the fixed size for settlement period of 2020 constitute 20 318 rubles.

Individual entrepreneurs are recognized performing activities in the corresponding industry of the Russian economy which was most injured in the conditions of deterioration in situation as a result of spread of new koronavirusny infection, according to the procedure, similar to the procedure applied to determination of persons concerning whom prolongation is provided by the established legislation on taxes and fees of the due dates for tax payment (advance payments on taxes) including provided by special tax regimes, charges, insurance premiums according to subitems 2 and 3 of Item 3 of Article 4 of this Code, and established by the Government of the Russian Federation.".

Article 2

1. Determine that individual entrepreneurs and included according to the Federal Law of July 24, 2007 in No. 209-FZ "About development of small and medium entrepreneurship in the Russian Federation" in connection with creation in the period from December 1, 2018 to February 29, 2020 or based on tax statements for 2018 in the unified register of subjects of small and medium entrepreneurship of the organization, performing activities in industries of the Russian economy, most injured in the conditions of deterioration in situation as a result of spread of new koronavirusny infection which list affirms the Government of the Russian Federation, and also the organizations included in the register of socially oriented non-profit organizations which since 2017 are receivers of grants of the President of the Russian Federation (by results of the competitions held by Fund operator of presidential grants for development of civil society) receivers of subsidies and grants within the programs realized by federal executive bodies, receivers of subsidies and grants within the programs realized by executive bodies of subjects of the Russian Federation, local government bodies, contractors of socially useful services, suppliers of social services which maintaining is performed by the federal executive body authorized by the Government of the Russian Federation according to the procedure established by the Government of the Russian Federation, and also the non-profit and religious organizations specified in subitem 19.6 of Item 1 of article 265 of the Tax Code of the Russian Federation are exempted from discharge of duty to pay the following taxes, advance payments on taxes, charges:

1) on the income tax of the organizations - regarding the monthly advance payments which are subject to payment in the second quarter 2020; the advance payments which are subject to payment in the budget for the accounting periods four months, five months, six months 2020 minus earlier added amounts of advance payments for the accounting period three months; the advance payments which are subject to payment in the budget in half-year 2020 minus earlier added amounts of advance payments for the first quarter;

2) on excises - regarding tax for tax periods April, May, June, 2020;

3) on the water tax - regarding tax for tax period the second quarter 2020;

4) on severance tax - regarding tax for tax periods April, May, June, 2020;

5) on unified agricultural tax - regarding advance payment for the accounting period half-year 2020. The advance payment specified in this Item is set off on account of payment of unified agricultural tax following the results of tax period of 2020;

6) on the tax paid in connection with application of simplified taxation system - regarding the advance payment for the accounting period half-year 2020 reduced by advance payment amount for the accounting period the first quarter 2020;

7) on unified imputed income tax for separate types of activity - regarding tax for the second quarter 2020;

8) on vehicle tax - regarding tax and advance payments on this tax for the period ownerships of the taxation object from April 1 to June 30, 2020 concerning the taxation objects used (held for use) in business and (or) authorized activity;

9) on the property tax of the organizations - regarding tax and advance payments on this tax for the period ownerships of the taxation object from April 1 to June 30, 2020;

10) on the land tax - regarding tax and advance payments on this tax for the period ownerships of the taxation object from April 1 to June 30, 2020 concerning the taxation objects used (held for use) in business and (or) authorized activity;

11) on the property tax of physical persons - regarding tax for the period ownerships of the taxation object from April 1 to June 30, 2020 concerning the taxation objects used (held for use) in business activity;

12) on the income tax estimated and paid according to Item 1 of article 227 of the Tax Code of the Russian Federation - regarding the advance payment estimated in half-year 2020, reduced by advance payment amount, estimated for the first quarter 2020. At the same time the advance payment estimated taking into account provisions of this Item in half-year 2020 is considered in case of calculation of the total amount of tax which is subject to payment in the relevant budget for tax period of 2020;

13) on sales tax - regarding the collection estimated for the second quarter 2020.

2. For the purposes of part of 1 this Article:

1) till June 20, 2020 the centralized religious organizations represent electronically data (with indication of identification taxpayer number) about the religious organizations entering into their structure and about socially oriented non-profit organizations which founders are such centralized religious organizations and (or) the religious organizations entering into structure of such centralized religious organizations, in the federal executive body authorized by the Government of the Russian Federation;

2) till July 1, 2020 the federal executive bodies authorized by the Government of the Russian Federation represent electronically data (with indication of identification taxpayer number) from the socially oriented non-profit organizations specified in subitem 19.6 of Item 1 of article 265 of the Tax Code of the Russian Federation of the register, the register of non-profit organizations, most injured in the conditions of deterioration in situation as a result of spread of new koronavirusny infection, data on the centralized religious organizations (with indication of their identification taxpayer number) and the data specified in Item 1 of this part to federal executive body, the representative for control and supervision in the field of taxes and fees.

3. The organizations and individual entrepreneurs are recognized performing activities in the corresponding industry of the Russian economy which was most injured in the conditions of deterioration in situation as a result of spread of new koronavirusny infection, according to the procedure, similar to the procedure applied to determination of persons concerning whom prolongation is provided by the established legislation on taxes and fees of the due dates for tax payment (advance payments on taxes) including provided by special tax regimes, charges, insurance premiums according to subitems 2 and 3 of Item 3 of article 4 of the Tax Code of the Russian Federation, and established by the Government of the Russian Federation.

4. Determine that in case of calculation (recalculation) of tax amount, the taxation which is subject to payment in connection with use of patent system in 2020 by the individual entrepreneurs specified in paragraph one of part of 1 this Article from the number of days of term for which the patent is granted exclude the calendar days falling on April, May and June, 2020.

Article 3

Determine that the following lowered rates of insurance premiums are applied to the organizations specified in article 2 of this Federal Law and individual entrepreneurs - payers of the insurance premiums making payments and other remunerations to physical persons to payments and other remunerations for benefit of the physical persons added for April, May, June, 2020 within the established extreme size of base for calculation of insurance premiums on the corresponding type of insurance and over the established extreme size of base for calculation of insurance premiums on the corresponding type of insurance:

1) on mandatory pension insurance - in the amount of percent 0,0;

2) on compulsory social insurance on case of temporary disability and in connection with motherhood - in the amount of percent 0,0;

3) on compulsory medical insurance - in the amount of percent 0,0.

Article 4

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

2. Provisions of part two of the Tax Code of the Russian Federation (in edition of this Federal Law) extend to the legal relationship which arose since January 1, 2020.

3. Provisions of article 2 of this Federal Law extend to the legal relationship which arose since April 1, 2020.

 

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