of July 2, 2021 No. 306-FZ
About modification of Article 176.1 of part two of the Tax Code of the Russian Federation
Accepted by the State Duma on June 8, 2021
Approved by the Federation Council on June 23, 2021
Bring in Item 2 of Article 176.1 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2009, No. 51, Art. 6155; 2010, No. 48, Art. 6247; 2011, No. 29, Art. 4291; No. 30, Art. 4593; 2013, No. 30, Art. 4081; 2014, No. 48, Art. 6647, 6661; 2015, No. 29, Art. 4340; 2016, No. 1, Art. 17; No. 49, Art. 6844; 2018, No. 32, Art. 5095; 2020, No. 48, Art. 7627; 2021, No. 1, the Art. 9) change, having added it with the subitem 7 of the following content:
"7) taxpayers organizations who perform production of vaccine for prevention of new koronavirusny infection and information on which contains in the registration certificate of such vaccine.".
1. This Federal Law becomes effective from the date of its official publication.
2. Provisions of the subitem 7 of Item 2 of article 176.1 of the Tax Code of the Russian Federation are applied to declarative procedure for compensation of the value added tax for tax periods from January 1, 2021 to December 31, 2023 inclusive.
President of the Russian Federation
V. Putin
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