of October 15, 2020 No. 320-FZ
About introduction of amendments to article 146 parts 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 September 23, 2020
Approved by the Federation Council on October 7, 2020
In the subitem 15 of Item 2 of Article 146 parts two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 33, Art. 3413; 2002, No. 22, Art. 2026; 2004, No. 34, Art. 3524; 2005, No. 30, Art. 3129; 2006, No. 45, Art. 4627; 2007, No. 1, Art. 39; No. 49, Art. 6071; 2009, No. 48, Art. 5731; 2010, No. 15, Art. 1737; No. 48, Art. 6247; 2011, No. 1, Art. 7; No. 30, Art. 4587, 4593; No. 48, Art. 6729; No. 49, Art. 7016; 2013, No. 23, Art. 2866; No. 30, Art. 4049; 2014, No. 16, Art. 1835; No. 48, Art. 6647; 2016, No. 1, Art. 16; No. 49, Art. 6847; 2017, No. 49, Art. 7323; 2018, No. 24, Art. 3410; No. 47, Art. 7135; No. 49, Art. 7496; 2019, No. 16, Art. 1826; No. 18, Art. 2225; No. 30, Art. 4113; No. 24, the Art. 3746) the word of "property" shall be replaced with words 2020, "goods (works, services)", to add with words ", including the goods (works, services) made and (or) acquired (executed, rendered) in the course of implementation of economic activity after recognition of debtors in accordance with the legislation of the Russian Federation by insolvent (bankrupts)".
In paragraph one of part 1 of article 2 of the Federal Law of June 8, 2020 No. 172-FZ "About modification of part the second the Tax Code of the Russian Federation" (The Russian Federation Code, 2020, No. 24, the Art. 3746) the words "based on tax statements for 2018" shall be replaced with words "in connection with creation during the period from December 1, 2018 to February 29, 2020 or based on tax statements for 2018".
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