FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 31, 2020 No. 266-FZ

About modification of Chapter 26.2 of part two of the Tax Code of the Russian Federation and article 2 of the Federal law "About Modification of Part the Second Tax Code of the Russian Federation"

Accepted by the State Duma on July 21, 2020

Approved by the Federation Council on July 24, 2020

Article 1

Bring in Chapter 26.2 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; 2002, No. 30, Art. 3021; 2003, No. 1, Art. 5, 6; No. 28, Art. 2886; 2004, No. 27, Art. 2711; 2005, No. 30, Art. 3112; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; No. 23, Art. 2691; 2008, No. 30, Art. 3611; No. 48, Art. 5519; 2009, No. 29, Art. 3641; No. 30, Art. 3739; 2010, No. 19, Art. 2291; No. 31, Art. 4198; No. 48, Art. 6251; 2011, No. 49, Art. 7016; 2012, No. 26, Art. 3447; No. 50, Art. 6966; 2013, No. 30, Art. 4031; No. 44, Art. 5640; 2014, No. 14, Art. 1544; No. 19, Art. 2321; No. 48, Art. 6660, 6663; 2015, No. 1, Art. 30; No. 14, Art. 2024; No. 29, Art. 4358; 2016, No. 1, Art. 16; No. 27, Art. 4176, 4181; No. 49, Art. 6844; 2017, No. 49, Art. 7307; 2019, No. 39, Art. 5375, 5376) following changes:

The subitem 15 of Item 3 of Article 346.12 to add 1) with words "if other not stipulated in Item 4 Articles 346.13 of this Code";

2) in Article 346.13:

a) in item 4:

the paragraph one to state in the following edition:

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