of July 2, 2021 No. 307-FZ
About modification of Article 174.1 of part two of the Tax Code of the Russian Federation
Accepted by the State Duma on June 15, 2021
Approved by the Federation Council on June 23, 2021
Bring in paragraph two of Item 1 of Article 174.1 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2005, No. 30, Art. 3130; 2008, No. 27, Art. 3126; 2011, No. 49, Art. 7014; 2013, No. 30, the Art. 4081) change, having added it after the word of "concessionary" with words "(except for the organizations and the individual entrepreneurs who are applying simplified taxation system according to Chapter 26.2 of this Code and signed concessionary agreements concerning objects of heat supply, centralized systems of hot water supply, cold water supply and (or) water disposal, separate objects of such systems, located in the territories of settlements with the population less than 100 thousand people for date of the conclusion of the concessionary agreement)".
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 value added tax.
President of the Russian Federation
V. Putin
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