FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 29, 2023 No. 200-FZ

About introduction of amendments to articles 217 and 372.1 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on May 16, 2023

Approved by the Federation Council on May 24, 2023

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. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; 2002, No. 30, Art. 3021; 2003, No. 21, Art. 1958; 2004, No. 27, Art. 2715; No. 34, Art. 3518; 2005, No. 1, Art. 30, 38; No. 27, Art. 2710, 2717; No. 30, Art. 3104; 2006, No. 31, Art. 3452; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20; No. 13, Art. 1465; No. 31, Art. 4013; No. 45, Art. 5416; No. 49, Art. 6045; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 30, Art. 3614; No. 49, Art. 5723; 2009, No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731; No. 52, Art. 6444; 2010, No. 15, Art. 1737; No. 31, Art. 4176, 4198; No. 32, Art. 4298; 2011, No. 1, Art. 7; No. 26, Art. 3652; No. 30, Art. 4583; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7037; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 26, Art. 3447; No. 41, Art. 5526; No. 49, Art. 6750; No. 53, Art. 7604; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 26, Art. 3373; No. 40, Art. 5316; No. 48, Art. 6657, 6663; 2015, No. 1, Art. 15, 18; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 41, Art. 5632; No. 48, Art. 6686, 6688; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 27, Art. 4175, 4180, 4184; No. 49, Art. 6841, 6843, 6844, 6849; 2017, No. 15, Art. 2133; No. 45, Art. 6578; No. 49, Art. 7307, 7314, 7318, 7324, 7326; 2018, No. 1, Art. 20; No. 9, Art. 1289, 1291; No. 18, Art. 2558, 2568; No. 28, Art. 4143; No. 32, Art. 5090; No. 45, Art. 6836, 6844; No. 49, Art. 7496, 7497; No. 53, Art. 8416; 2019, No. 18, Art. 2225; No. 22, Art. 2667; No. 25, Art. 3167; No. 27, Art. 3523; No. 30, Art. 4112; No. 39, Art. 5371, 5373, 5375, 5377; No. 52, Art. 7777; 2020, No. 13, Art. 1857; No. 14, Art. 2032; No. 17, Art. 2699; No. 24, Art. 3746; No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 8, Art. 1198; No. 17, Art. 2887; No. 24, Art. 4217; No. 27, Art. 5133; No. 49, Art. 8146; 2022, No. 13, Art. 1956; No. 27, Art. 4612; No. 29, Art. 5230, 5290, 5291; No. 48, Art. 8307, 8310; 2023, No. 1, Art. 66) following changes:

1) in Article 217:

a) add Item 11 with words ", the material support given to the needing students according to article 36 of the Federal Law of December 29, 2012 No. 273-FZ "About education in the Russian Federation";

b) the ninth Item 28 to add the paragraph with words ", except for the material support given to the needing students, this Article specified in Item 11";

2) item 4 of Article 372.1 to add with the subitem 4 following of content:

"4) the educational organizations and the organizations which main type of economic activity during all tax period are activities of sporting venues, - concerning the real estate units put into operation since January 1, 2022 over 15 000 square meters. The main type of economic activity is determined by the code of main type of economic activity containing in the Unified State Register of Legal Entities, the corresponding class 93.11 "Activities of sporting venues" of the All-Russian Classifier of Economic Activities. Release according to this subitem is not applied to the real estate units used in activities for the organization and carrying out gamblings.".

Article 2

1. This Federal Law becomes effective from the date of its official publication, except for Item 1 of article 1 of this Federal Law.

2. Item 1 of article 1 of this Federal Law becomes effective since January 1, 2024.

3. Action of provisions of the subitem 4 of item 4 of article 372.1 of the Tax Code of the Russian Federation extends to the legal relationship connected with calculation and the tax discharge on property of the organizations since tax period of 2023.

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