FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 5, 2021 No. 88-FZ

About introduction of amendments to article 219 parts two of the Tax Code of the Russian Federation regarding provision of the social tax deduction in the amount paid by the taxpayer for the sports and improving services rendered to him

Accepted by the State Duma on March 24, 2021

Approved by the Federation Council on March 31, 2021

Article 1

Bring 219 parts two of the Tax Code of the Russian Federation in Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; 2002, No. 22, Art. 2026; 2003, No. 19, Art. 1749; No. 28, Art. 2879; 2006, No. 31, Art. 3443; No. 50, Art. 5286; 2007, No. 31, Art. 4013; 2008, No. 18, Art. 1942; 2009, No. 23, Art. 2775; No. 29, Art. 3639; No. 52, Art. 6444; 2011, No. 30, Art. 4583; No. 48, Art. 6729; 2012, No. 53, Art. 7604; 2013, No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 48, Art. 6663; 2015, No. 14, Art. 2025; No. 27, Art. 3968; 2016, No. 27, Art. 4184; No. 49, Art. 6846; 2017, No. 49, Art. 7318; 2018, No. 49, Art. 7498; 2019, No. 25, Art. 3167; 2020, No. 48, Art. 7625) following changes:

Item 1 to add 1) with the subitem 7 of the following content:

"7) in the amount paid by the taxpayer in tax period at the expense of own means for the sports and improving services rendered to him, his children (including adopted) aged up to 18 years, the ward aged up to 18 years the sports organizations, the individual entrepreneurs performing activities in the field of physical culture and sport as core activity.

The expense amount, specified in this subitem, is considered for the purposes of the taxation taking into account restriction, stipulated in Item 2 these Articles.

Provisions of this subitem are applied if for date of the expenses which are actually made by the taxpayer specified in this subitem:

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