FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 2, 2021 No. 305-FZ

About modification of parts the first and second Tax Code of the Russian Federation and separate legal acts of the Russian Federation

Accepted by the State Duma on June 16, 2021

Approved by the Federation Council on June 23, 2021

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2004, No. 31, Art. 3231; 2006, No. 31, Art. 3435; 2011, No. 30, Art. 4575; No. 47, Art. 6611; 2012, No. 26, Art. 3447; 2013, No. 40, Art. 5037, 5038; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 48, Art. 6660; 2016, No. 7, Art. 920; No. 22, Art. 3092; No. 27, Art. 4176; No. 49, Art. 6844; 2017, No. 1, Art. 16; No. 30, Art. 4453; No. 49, Art. 7307; 2018, No. 30, Art. 4534; No. 32, Art. 5095; No. 45, Art. 6828; No. 49, Art. 7496, 7497; 2019, No. 23, Art. 2908; No. 39, Art. 5375; 2021, No. 8, Art. 1196) following changes:

The subitem 3 of Item 2 of Article 18 to declare 1) invalid;

2) in item 4 of Article of the 55th figure", 26.3" to exclude;

The subitem 3 of Item 2 of Article 105.14 to state 3) in the following edition:

"3) at least one of the parties of the transaction is the taxpayer applying system of the taxation to agricultural producers (unified agricultural tax) (if the corresponding bargain is concluded within such activities), at the same time among other persons which are the parties of the specified transaction there is person which is not applying the specified special tax regime;".

Article 2

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413, 3421, 3429; No. 49, Art. 4554, 4564; No. 53, Art. 5015, 5023; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 2, 5, 6; No. 21, Art. 1958; No. 28, Art. 2886; No. 46, Art. 4435, 4443; No. 50, Art. 4849; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 30, Art. 3083, 3084; No. 31, Art. 3222, 3231; No. 34, Art. 3518, 3520, 3522, 3524; No. 45, Art. 4377; No. 49, Art. 4840; 2005, No. 1, Art. 30, 34, 38; No. 24, Art. 2312; No. 25, Art. 2427, 2428, 2429; No. 27, Art. 2710, 2713, 2717; No. 30, Art. 3104, 3112, 3117, 3118, 3128, 3129, 3130; No. 43, Art. 4350; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 10, Art. 1065; No. 12, Art. 1233; No. 23, Art. 2382; No. 27, Art. 2881; No. 31, Art. 3433, 3436, 3443, 3450, 3452; No. 43, Art. 4412; No. 45, Art. 4627, 4628, 4629; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 7, 20, 31, 39; No. 13, Art. 1465; No. 21, Art. 2461, 2462, 2463; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5416, 5417, 5432; No. 46, Art. 5553; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3598, 3611, 3614, 3616; No. 42, Art. 4697; No. 48, Art. 5500, 5504, 5519; No. 49, Art. 5723; No. 52, Art. 6218, 6227, 6237; 2009, No. 1, Art. 13, 22, 31; No. 11, Art. 1265; No. 18, Art. 2447; No. 23, Art. 2772; No. 29, Art. 3598, 3625, 3639, 3641; No. 30, Art. 3735, 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5725, 5726, 5731, 5732, 5733, 5734, 5737; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6450, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 21, Art. 2524; No. 25, Art. 3070; No. 28, Art. 3553; No. 31, Art. 4176, 4186, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5756; No. 46, Art. 5918; No. 47, Art. 6034; No. 48, Art. 6247, 6251; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 11, Art. 1492, 1494; No. 23, Art. 3262; No. 24, Art. 3357; No. 26, Art. 3652; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4566, 4575, 4583, 4587, 4593, 4596, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7015, 7016, 7017, 7037, 7043, 7063; No. 50, Art. 7359; 2012, No. 10, Art. 1164; No. 18, Art. 2128; No. 19, Art. 2281; No. 24, Art. 3066; No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3587, 3588; No. 29, Art. 3980; No. 31, Art. 4319, 4334; No. 41, Art. 5526, 5527; No. 49, Art. 6747, 6748, 6749, 6750, 6751; No. 50, Art. 6966; No. 53, Art. 7578, 7584, 7596, 7604, 7607, 7619; 2013, No. 9, Art. 874; No. 14, Art. 1647; No. 19, Art. 2321; No. 23, Art. 2866, 2889; No. 26, Art. 3207; No. 27, Art. 3444; No. 30, Art. 4031, 4045, 4046, 4047, 4048, 4049, 4081, 4084; No. 40, Art. 5033, 5037, 5038, 5039; No. 44, Art. 5640, 5645, 5646; No. 48, Art. 6165; No. 49, Art. 6335; No. 51, Art. 6699; No. 52, Art. 6981, 6985; 2014, No. 8, Art. 737; No. 14, Art. 1544; No. 16, Art. 1835, 1838; No. 19, Art. 2313, 2321; No. 23, Art. 2930, 2938; No. 26, Art. 3373, 3404; No. 30, Art. 4220, 4222, 4239; No. 40, Art. 5315, 5316; No. 43, Art. 5796; No. 45, Art. 6157; No. 48, Art. 6647, 6649, 6657, 6660, 6661, 6663, 6689; 2015, No. 1, Art. 11, 13, 15, 16, 17, 18, 32; No. 10, Art. 1393, 1402; No. 14, Art. 2024; No. 18, Art. 2615, 2616; No. 24, Art. 3373, 3377; No. 27, Art. 3948, 3968; No. 29, Art. 4340, 4358; No. 41, Art. 5632; No. 48, Art. 6684, 6686, 6687, 6688, 6689, 6691, 6692, 6693; 2016, No. 1, Art. 16, 18; No. 6, Art. 763; No. 7, Art. 913, 920; No. 9, Art. 1169; No. 11, Art. 1489; No. 14, Art. 1902; No. 15, Art. 2063, 2064; No. 18, Art. 2504; No. 22, Art. 3092, 3098; No. 23, Art. 3298, 3302; No. 26, Art. 3856, 3885; No. 27, Art. 4158, 4161, 4175, 4176, 4177, 4178, 4179, 4180, 4181, 4182, 4184; No. 49, Art. 6841, 6842, 6843, 6844, 6847, 6848, 6849; No. 52, Art. 7497; 2017, No. 1, Art. 4, 5, 16; No. 11, Art. 1534; No. 15, Art. 2131, 2133; No. 27, Art. 3942; No. 30, Art. 4441, 4446, 4448; No. 31, Art. 4802, 4803; No. 40, Art. 5753; No. 45, Art. 6578, 6579; No. 47, Art. 6842; No. 49, Art. 7305, 7306, 7307, 7313, 7314, 7315, 7316, 7318, 7320, 7321, 7322, 7323, 7324, 7325, 7326; 2018, No. 1, Art. 14, 20, 50; No. 9, Art. 1289, 1291; No. 18, Art. 2558, 2565, 2568, 2575, 2583; No. 24, Art. 3404, 3410; No. 28, Art. 4143, 4144; No. 30, Art. 4534; No. 32, Art. 5087, 5090, 5093, 5094, 5095, 5096, 5127; No. 42, Art. 6373; No. 45, Art. 6828, 6836, 6844, 6847; No. 47, Art. 7135, 7136; No. 49, Art. 7496, 7497, 7498, 7499; No. 53, Art. 8412, 8416, 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2225; No. 22, Art. 2664, 2665, 2667; No. 23, Art. 2908, 2920; No. 25, Art. 3167; No. 27, Art. 3523, 3527; No. 30, Art. 4100, 4112, 4113, 4114; No. 31, Art. 4414, 4428; No. 39, Art. 5371, 5373, 5374, 5375, 5376, 5377; No. 48, Art. 6740; No. 52, Art. 7777; 2020, No. 12, Art. 1647, 1657; No. 13, Art. 1857; No. 14, Art. 2032; No. 17, Art. 2699; No. 21, Art. 3229; No. 24, Art. 3746; No. 29, Art. 4501, 4505, 4514; №30, of Art. 4746; No. 31, Art. 5024, 5025; No. 42, Art. 6507, 6508, 6509, 6522, 6527, 6529; No. 46, Art. 7212; No. 48, Art. 7625, 7626, 7627; No. 52, Art. 8603; 2021, No. 1, Art. 9; No. 8, Art. 1197, 1198; No. 17, Art. 2886, 2887; Official Internet portal of legal information (www.pravo.gov.ru), 2021, on June 11, No. 0001202106110026, 0001202106110032, 0001202106110043, 0001202106110044) following changes:

Item 2 of Article 146 to add 1) with the subitem of 21 following contents:

"21) performance of works (rendering services), transfer of property rights on a grant basis the public authorities, local government bodies, corporation of development of small and medium entrepreneurship and its subsidiaries, the organizations included in the unified register of the organizations of infrastructure of support according to the Federal Law of July 24, 2007 in No. 209-FZ "About development of small and medium entrepreneurship in the Russian Federation" within accomplishment of the powers assigned to them by them on support of subjects of small and medium entrepreneurship according to the Federal Law of July 24, 2007 No. 209-FZ "About development of small and medium entrepreneurship in the Russian Federation", and also the organizations performing functions on support of export according to the Federal Law of December 8, 2003 No. 164-FZ "About bases of state regulation of foreign trade activity" within accomplishment of the powers assigned to them by them on support of export according to the Federal Law of December 8, 2003 No. 164-FZ "About bases of state regulation of foreign trade activity" if performance of works (rendering services), transfer of property rights are performed in accordance with the legislation of the Russian Federation, the legislation of subjects of the Russian Federation, acts of local government bodies.";

Item 3 of Article 149 to add 2) with the subitem 38 of the following content:

"38) rendering services of public catering through objects of public catering (restaurants, cafe, bars, the companies of bystry servicing, buffets, cafeterias, dining rooms, snackbars, departments of cookery in case of the specified objects and other similar objects of public catering), and also services of public catering out of objects of public catering in the place chosen by the customer (exit servicing).

Services of public catering for the purpose of this subitem realization is not recognized:

products of public catering of cookery of the organizations by departments and individual entrepreneurs of retail trade;

products of public catering by the organizations and individual entrepreneurs performing billet and other similar activities, to the organizations and the individual entrepreneurs rendering the services of public catering provided by this subitem, or who are engaged in retail trade.

If other is not provided by this subitem, the organizations and the individual entrepreneurs rendering services of public catering have the right to the release provided by this subitem in case of simultaneous accomplishment of the following conditions:

if for the calendar year preceding year in which release is applied the amount of the income such the organizations or the individual entrepreneur determined according to the procedure, established by Chapter 23, 25 or 26.2 of this Code did not exceed in total two billion rubles;

if for the calendar year preceding year in which release is applied specific weight of the income from rendering of services of public catering in the total amount of the income of such organization or the individual entrepreneur constituted at least 70 percent. At the same time the income is determined according to the procedure, established by Chapter 23, 25 or 26.2 of this Code;

if for the calendar year preceding year in which release is applied the average monthly amount of the payments and other remunerations added by the organization or the individual entrepreneur for benefit of physical persons, determined proceeding from these calculations for insurance premiums there is not lower than the size of average monthly accrued payroll in each subject of the Russian Federation to which tax authorities the specified calculations, for the previous calendar year by the form are represented to economic activity, "Activities for the provision of food and drinks of" the Section I "Determined by class 56 activities of hotels and catering establishments" according to the All-Russian Classifier of Economic Activities. Information on the size of average monthly accrued payroll in the subject of the Russian Federation by the specified type of economic activity is placed the federal executive body authorized in the field of statistics in single interdepartmental information and statistical system, access to which is provided through the Internet. In the absence of the specified information in single interdepartmental information and statistical system for the calendar year preceding year in which release is applied similar information for the first nine months of the specified calendar year is used.

For the purpose of application of the paragraph of the eighth this subitem the average monthly amount of the payments and other remunerations added by the organization or the individual entrepreneur for benefit of physical persons for the calendar year preceding year in which release is applied (for the first nine months of the previous calendar year), it is determined by division of the amount of average payments and other remunerations per every calendar month, entering the specified period on the number of months of the specified period for which the specified payments and remunerations were charged. The size of average payments and other remunerations per every calendar month is determined by division of benefits amount and other remunerations by employment contracts per every calendar month on the number of physical persons by which these payments were charged in the corresponding month.

If the organization is created or state registration of a person as an individual entrepreneur is performed within calendar year, they have the right to the release provided by this subitem since tax period in which the organization is created or state registration of a person as an individual entrepreneur, taking into account the features provided by paragraphs the eleventh and twelfth this subitem is performed.

If the organization is created or state registration of a person as an individual entrepreneur is performed during 2022 or 2023, they have the right to apply the release provided by this subitem in tax periods of the corresponding calendar year in which the organization is created or state registration of a person as an individual entrepreneur, without restrictions provided by this Item is performed.

If the organization is created or state registration of a person as an individual entrepreneur is performed within calendar year since 2024, they have the right to the release provided by this subitem in the tax periods of this calendar year following tax period in which the organization is created or state registration of a person as an individual entrepreneur is performed provided that for the tax period preceding tax period in which release, the average monthly amount of the payments and other remunerations added by the specified organizations or individual entrepreneurs for benefit of physical persons, determined proceeding from these calculations for insurance premiums is not lower than the size of average monthly accrued payroll in each subject of the Russian Federation in which tax authorities are represented the specified calculations is applied for tax period by the form economic activity, "Activities for the provision of food and drinks of" the Section I "Determined by class 56 activities of hotels and catering establishments" according to the All-Russian Classifier of Economic Activities. At the same time the average monthly amount of payments and other remunerations for tax period in which release is applied is determined by division of the amount of average payments and other remunerations per every calendar month, the specified period entering in, on the number of months of the specified tax period for which the specified payments and remunerations were charged. The size of average payments and other remunerations per every calendar month is determined by division of benefits amount and other remunerations by employment contracts per every calendar month on the number of persons by which these payments were charged in the corresponding month.";

3) in Article 161:

a) state Item 1 in the following edition:

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