FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 13, 2020 No. 204-FZ

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

Accepted by the State Duma on July 7, 2020

Approved by the Federation Council on July 8, 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. 33, Art. 3413; 2002, No. 22, Art. 2026; 2003, No. 1, Art. 6; 2005, No. 24, Art. 2312; 2006, No. 31, Art. 3436; 2007, No. 31, Art. 4013; 2008, No. 30, Art. 3614; 2009, No. 48, Art. 5731; 2010, No. 15, Art. 1737; No. 31, Art. 4198; 2011, No. 1, Art. 7; No. 11, Art. 1492; No. 30, Art. 4593; No. 48, Art. 6729, 6731; 2012, No. 49, Art. 6751; 2013, No. 30, Art. 4081; No. 44, Art. 5640; No. 52, Art. 6985; 2014, No. 16, Art. 1838; No. 48, Art. 6647, 6657; 2015, No. 1, Art. 18; No. 48, Art. 6694; 2016, No. 7, Art. 920; No. 27, Art. 4176; No. 49, Art. 6844, 6848; No. 52, Art. 7497; 2017, No. 1, Art. 16; No. 40, Art. 5753; No. 49, Art. 7307, 7325; 2018, No. 1, Art. 20; No. 18, Art. 2565; No. 30, Art. 4534; No. 32, Art. 5090, 5093, 5096; No. 45, Art. 6828; No. 49, Art. 7496; No. 53, Art. 8419; 2019, No. 16, Art. 1826; No. 23, Art. 2908; No. 30, Art. 4112; No. 31, Art. 4414; No. 39, Art. 5374, 5375; 2020, No. 14, Art. 2032; No. 24, Art. 3746 following changes:

1) Item 2 of Article 266:

a) add with the new paragraph the seventh and paragraphs the eighth and ninth the following content:

"Bad debts (debts, unreal to collection) the amounts stopped before the taxpayer - credit institution of monetary commitments on debt repayment according to the credit agreement are also recognized in case of accomplishment of the following conditions:

the loan is granted to legal entities or individual entrepreneurs 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 in 2020 and (or) in 2021 it is provided the subsidy on interest rate according to the procedure, established by the Government of the Russian Federation (was provided).";

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