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FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 20, 2020 No. 219-FZ

About modification of Article 38 parts one of the Tax Code of the Russian Federation

Accepted by the State Duma on July 8, 2020

Approved by the Federation Council on July 15, 2020

Article 1

Bring 38 parts one of the Tax Code of the Russian Federation in Item 2 of Article (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2006, No. 31, Art. 3436; 2010, No. 48, Art. 6247; 2011, to No. 30, the Art. 4575) change, having stated it in the following edition:

"2. If other is not provided by this Item, the property in this Code is understood as types of objects of the civil laws relating to property according to the Civil code of the Russian Federation.

For the purposes of of this Code property rights, except for non-cash and bank entry securities are not recognized property.".

Article 2

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

2. Action of provisions of Item 2 of article 38 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since October 1, 2019.

President of the Russian Federation

V. Putin

 

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

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