FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 30, 2021 No. 104-FZ

About introduction of amendments to article 265 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on April 22, 2021

Approved by the Federation Council on April 23, 2021

Article 1

Bring 265 parts two of the Tax Code of the Russian Federation in subitem 19.6 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. 24, Art. 2312; 2006, No. 31, Art. 3436; 2007, No. 31, Art. 4013; 2008, No. 48, Art. 5519; 2009, No. 48, Art. 5731; 2011, No. 1, Art. 9; No. 30, Art. 4583; 2012, No. 49, Art. 6751; 2013, No. 40, Art. 5038; No. 52, Art. 6985; 2014, No. 16, Art. 1838; 2015, No. 48, Art. 6688; 2016, No. 27, Art. 4175; 2018, No. 49, Art. 7496; 2019, No. 30, Art. 4112; 2020, No. 24, Art. 3746; No. 42, Art. 6522) following changes:

Paragraph two to state 1) in the following edition:

"to the non-profit organizations included in the register of socially oriented non-profit organizations. The procedure for maintaining the register of socially oriented non-profit organizations, the federal executive body authorized on maintaining the specified register, criteria of inclusion of non-profit organizations in the specified register are established by the Government of the Russian Federation;";

The paragraph the fourth to declare 2) invalid.

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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