FEDERAL LAW OF THE RUSSIAN FEDERATION

of October 15, 2020 No. 323-FZ

About modification of Article 264 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on September 23, 2020

Approved by the Federation Council on October 7, 2020

Article 1

Bring 264 parts two of the Tax Code of the Russian Federation in paragraph one of the subitem 44 of Item 1 of Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3413; 2002, No. 22, Art. 2026; 2005, No. 1, Art. 30; No. 24, Art. 2312; 2007, No. 1, Art. 31; 2008, No. 27, Art. 3126; No. 30, Art. 3614; 2009, No. 1, Art. 21; No. 29, Art. 3598; 2010, No. 31, Art. 4198; 2011, No. 1, Art. 7; No. 24, Art. 3357; No. 29, Art. 4291; No. 30, Art. 4583; No. 48, Art. 6731; 2012, No. 27, Art. 3588; 2013, No. 30, Art. 4048, 4081; No. 40, Art. 5038; 2014, No. 19, Art. 2321; No. 26, Art. 3373; No. 48, Art. 6663; 2015, No. 48, Art. 6688, 6692; 2016, No. 27, Art. 4176, 4184; 2017, No. 30, Art. 4449; No. 40, Art. 5753; No. 49, Art. 7307, 7324; 2019, No. 22, Art. 2664; 2020, No. 13, Art. 1857; No. 17, the Art. 2699) change, having replaced the words "10 percent" with the words "30 percent".

Article 2

This Federal Law becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the income tax of the organizations.

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