FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 4, 2022 No. 430-FZ

About introduction of amendments to article 286.1 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on October 19, 2022

Approved by the Federation Council on November 2, 2022

Article 1

Bring in Article 286.1 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2017, No. 49, Art. 7307; 2018, No. 45, Art. 6828; No. 49, Art. 7498; 2019, No. 16, Art. 1826; No. 30, Art. 4112; No. 39, Art. 5375; 2020, No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 27, Art. 5133; 2022, No. 27, Art. 4626; No. 29, Art. 5290, 5301) following changes:

Item 2 to add 1) with the subitem 9 of the following content:

"9) no more than 100 percent of expense amount in the property cost type (including money) donated to the educational organizations realizing the main educational programs having the state accreditation.";

Item 4 to add 2) with the paragraph of the following content:

"The investment tax deduction in expense type, specified in the subitem 9 of Item 2 of this Article, is applied in the location of the organization and (or) for the location of its separate divisions provided that the organization (its separate divisions) and the educational organization to which the property is donated are in the territory of that subject of the Russian Federation which granted the right to application of the specified deduction, taking into account provisions of Item 6 of this Article.";

Item 5 to add 3) with the paragraph of the following content:

"The investment tax deduction in expense type, specified in the subitem 9 of Item 2 of this Article, is applied to tax (advance payment) estimated for the tax (reporting) period in which the property, and also for the subsequent tax (reporting) periods, taking into account provisions of Item 9 of this Article is donated.";

Item 6 to add 4) with subitems 24 - 26 following contents:

"24) the right to application of the investment tax deduction concerning the expenses of the taxpayer specified in the subitem 9 of Item 2 of this Article;

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