FEDERAL LAW OF THE RUSSIAN FEDERATION

of March 6, 2022 No. 37-FZ

About introduction of amendments to articles 264 and 272 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on February 15, 2022

Approved by the Federation Council on March 2, 2022

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. 33, Art. 3413; 2002, No. 22, Art. 2026; 2003, No. 1, Art. 6; 2005, No. 1, Art. 30; No. 24, Art. 2312; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; No. 31, Art. 4013; 2008, No. 27, Art. 3126; No. 30, Art. 3614; 2009, No. 1, Art. 21; No. 29, Art. 3598; No. 48, Art. 5731; 2010, No. 31, Art. 4198; 2011, No. 1, Art. 7; No. 24, Art. 3357; No. 29, Art. 4291; No. 30, Art. 4583; No. 48, Art. 6731; 2012, No. 27, Art. 3588; 2013, No. 30, Art. 4048, 4081; No. 40, Art. 5038; No. 52, Art. 6985; 2014, No. 16, Art. 1838; No. 19, Art. 2321; No. 26, Art. 3373; No. 48, Art. 6663; 2015, No. 48, Art. 6688, 6692, 6694; 2016, No. 27, Art. 4176, 4184; No. 49, Art. 6844; 2017, No. 30, Art. 4449; No. 40, Art. 5753; No. 49, Art. 7307, 7324; 2018, No. 30, Art. 4534; 2019, No. 22, Art. 2664; No. 30, Art. 4112; No. 39, Art. 5375; 2020, No. 13, Art. 1857; No. 17, Art. 2699; No. 24, Art. 3746; No. 29, Art. 4514; No. 42, Art. 6510; No. 48, Art. 7627; 2021, No. 49, Art. 8146) following changes:

1) in Article 264:

a) in subitem 2.1 of Item 1 of the word of "Item 5" shall be replaced with words "Items 5 and 6";

b) state Item 5 in the following edition:

"5. Expenses on standardization are recognized:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info