of May 28, 2022 No. 149-FZ
About modification of article 2 of the Federal law "About Introduction of Amendments to Articles 251 and 262 of Part Two of the Tax Code of the Russian Federation"
Accepted by the State Duma on May 17, 2022
Approved by the Federation Council on May 25, 2022
Bring in article 2 of the Federal Law of July 18, 2017 No. 166-FZ "About introduction of amendments to articles 251 and 262 of part two of the Tax Code of the Russian Federation" (The Russian Federation Code, 2017, No. 30, of the Art. 4446) change, having added with its part 2.1 following of content:
"2.1. Provisions of subitem 3.6 of Item 1 of Article of 251 parts two of the Tax Code of the Russian Federation (in edition of this Federal Law) are applied also to the property rights on results of intellectual activities revealed during the inventory count of property and property rights which is carried out by the taxpayer from January 1, 2022 to December 31, 2024 inclusive and if the taxpayer is included as of January 1, 2022 according to the Federal Law of July 24, 2007 No. 209-FZ "About development of small and medium entrepreneurship in the Russian Federation" in the unified register of subjects of small and medium entrepreneurship, - from January 1, 2022 to December 31, 2026 inclusive.".
1. This Federal Law becomes effective from the date of its official publication.
2. Action of provisions of part 2.1 of article 2 of the Federal Law of July 18, 2017 No. 166-FZ "About introduction of amendments to articles 251 and 262 of part two of the Tax Code of the Russian Federation" extends to the legal relationship which arose since January 1, 2022.
President of the Russian Federation
V. Putin
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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