FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 28, 2022 No. 196-FZ

About modification of Article of 251 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on June 15, 2022

Approved by the Federation Council on June 22, 2022

Article 1

Bring in Item 1 of Article of 251 parts two of 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. 2, 6; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 34, Art. 3520; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 52, Art. 5581; 2006, No. 31, Art. 3443; No. 45, Art. 4627; 2007, No. 1, Art. 39; No. 22, Art. 2563; No. 31, Art. 3991, 4013; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 27, Art. 3126; No. 48, Art. 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 31; No. 11, Art. 1265; No. 29, Art. 3598; No. 48, Art. 5731; No. 51, Art. 6153, 6155; No. 52, Art. 6455; 2010, No. 19, Art. 2291; No. 32, Art. 4298; No. 47, Art. 6034; No. 49, Art. 6409; 2011, No. 1, Art. 9, 21; No. 27, Art. 3881; No. 30, Art. 4583, 4587, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729; No. 49, Art. 7037; 2012, No. 19, Art. 2281; No. 25, Art. 3268; No. 41, Art. 5527; No. 53, Art. 7596; 2013, No. 23, Art. 2866; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835; No. 19, Art. 2313; No. 26, Art. 3373; No. 48, Art. 6647, 6657, 6663; 2015, No. 1, Art. 13, 16, 32; No. 10, Art. 1402; No. 24, Art. 3377; No. 48, Art. 6692; 2016, No. 1, Art. 18; No. 7, Art. 920; No. 18, Art. 2504; No. 27, Art. 4176; No. 49, Art. 6844; 2017, No. 15, Art. 2131; No. 30, Art. 4446; No. 40, Art. 5753; No. 49, Art. 7307, 7314, 7316, 7318; 2018, No. 1, Art. 20, 50; No. 18, Art. 2568, 2575; No. 32, Art. 5087; No. 49, Art. 7496, 7499; No. 53, Art. 8419; 2019, No. 18, Art. 2225; No. 23, Art. 2908, 2920; No. 31, Art. 4414; No. 39, Art. 5371, 5374, 5375; 2020, No. 12, Art. 1657; No. 13, Art. 1857; No. 17, Art. 2699; No. 24, Art. 3746; No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 27, Art. 5133; No. 49, Art. 8146; 2022, No. 9, Art. 1250; No. 13, Art. 1955, 1956; No. 16, the Art. 2598) change, having added with its subitem 64 following of content:

"64) the income in the property type gratuitously received by the organization if the legislation of the Russian Federation to this organization assigns obligation on acceptance in property of such property.".

Article 2

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 income tax of the organizations.

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