FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 20, 2021 No. 101-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on April 13, 2021

Approved by the Federation Council on April 14, 2021

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; No. 49, Art. 4554; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 21, Art. 1958; No. 46, Art. 4435; 2004, No. 27, Art. 2715; No. 34, Art. 3518, 3524; No. 45, Art. 4377; 2005, No. 1, Art. 30, 38; No. 27, Art. 2710, 2717; No. 30, Art. 3104, 3117, 3129; 2006, No. 1, Art. 12; No. 31, Art. 3452; No. 45, Art. 4627; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 39; No. 13, Art. 1465; No. 31, Art. 4013; No. 45, Art. 5416; No. 49, Art. 6045, 6071; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 30, Art. 3614; No. 49, Art. 5723; No. 52, Art. 6218, 6219; 2009, No. 1, Art. 19; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3582, 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 44, Art. 5171; No. 45, Art. 5271; No. 48, Art. 5726, 5731; No. 52, Art. 6444, 6450; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6247; 2011, No. 1, Art. 7; No. 26, Art. 3652; No. 30, Art. 4583, 4587, 4593; No. 47, Art. 6608, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7017, 7037; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 26, Art. 3447; No. 41, Art. 5526; No. 49, Art. 6750; No. 50, Art. 6958; No. 53, Art. 7604; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 30, Art. 4049, 4084; No. 40, Art. 5038; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 16, Art. 1835; No. 19, Art. 2321; No. 26, Art. 3373, 3404; No. 30, Art. 4222; No. 40, Art. 5316; No. 45, Art. 6159; No. 48, Art. 6647, 6657, 6662, 6663; 2015, No. 1, Art. 15, 18; No. 24, Art. 3373, 3377; No. 27, Art. 3948, 3968; No. 41, Art. 5632; No. 48, Art. 6686, 6688; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 11, Art. 1480; No. 27, Art. 4175 - 4177, 4180, 4184; No. 49, the Art. 6841, 6843 - 6845, 6847, 6849; 2017, No. 15, Art. 2133; No. 40, Art. 5753; No. 45, Art. 6577, 6578; No. 49, Art. 7307, 7314, 7318, 7323, 7324, 7326; 2018, No. 1, Art. 14, 20; No. 9, Art. 1289, 1291; No. 11, Art. 1585; No. 18, Art. 2558, 2568; No. 24, Art. 3410; No. 28, Art. 4143; No. 31, Art. 4822, 4823; No. 32, Art. 5090; No. 45, Art. 6828, 6836, 6844; No. 47, Art. 7135; No. 49, Art. 7496, 7497; No. 53, Art. 8412, 8416; 2019, No. 16, Art. 1826; No. 18, Art. 2225; No. 22, Art. 2665, 2667; No. 25, Art. 3167; No. 27, Art. 3523; No. 30, Art. 4112, 4113; No. 39, Art. 5371, 5373, 5375, 5377; No. 52, Art. 7777; 2020, No. 13, Art. 1857; No. 14, Art. 2032; No. 17, Art. 2699, 2707; No. 24, Art. 3746; No. 42, Art. 6507; No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 8, Art. 1198) following changes:

In paragraph one of Item 3 of Article 143 of the word "till December 31, 2020" shall be replaced with words 1) "till December 31, 2021";

Shall be replaced with words 2) in the subitem 13 of Item 2 of Article 146 of the word "till December 31, 2020" "till December 31, 2021";

Shall be replaced with words 3) in Item 74 of Article 217 of the word "till December 31, 2020" "till December 31, 2021";

In paragraph one of item 4 of Article 246 of the word "till December 31, 2020" shall be replaced with words 4) "till December 31, 2021";

Shall be replaced with words 5) in Item 11 of Article 306 of the word "till December 31, 2020" "till December 31, 2021";

6) in Item 3 of Article 333.35:

a) in subitem 22 of the word "till December 31, 2020" shall be replaced with words "till December 31, 2021";

b) in subitem 23 of the word "till December 31, 2020" shall be replaced with words "till December 31, 2021";

c) in subitem 23.5 of the word "till December 31, 2020" shall be replaced with words "till December 31, 2021";

d) in subitem 23.6 of the word "till December 31, 2020" shall be replaced with words "till December 31, 2021";

e) in subitem 23.7 of the word "till December 31, 2020" shall be replaced with words "till December 31, 2021";

7) in Article 357:

a) in part four of the word "till December 31, 2020" shall be replaced with words "till December 31, 2021";

b) in part five of the word "till December 31, 2020" shall be replaced with words "till December 31, 2021";

8) in Item 1.2 of Article 373:

a) in paragraph one of the word "till December 31, 2020" shall be replaced with words "till December 31, 2021";

b) in the paragraph the second shall be replaced with words the words "till December 31, 2020" "till December 31, 2021";

Shall be replaced with words 9) in Item 8 of Article 420 of the word "till December 31, 2020" "till December 31, 2021".

Article 2

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

2. Action of provisions of paragraph one of Item 3 of Article 143, subitem 13 of Item 2 of Article 146, Item 74 of Article 217, paragraph one of item 4 of Article 246, Item 11 of Article 306, Item 3 of Article 333. 35, parts four and the fifth Article 357, of Item 1.2 of Article 373, of Item 8 of article 420 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2021.

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