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FEDERAL LAW OF THE RUSSIAN FEDERATION

of March 23, 2024 No. 65-FZ

About modification of Article 333.35 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on March 19, 2024

Approved by the Federation Council on March 20, 2024

Article 1

Bring in Item 3 of Article 333.35 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2004, No. 45, Art. 4377; 2005, No. 30, Art. 3117; 2006, No. 1, Art. 12; 2007, No. 49, Art. 6071; 2008, No. 52, Art. 6218, 6219; 2009, No. 1, Art. 19; No. 29, Art. 3582; No. 52, Art. 6450; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6247; 2011, No. 1, Art. 7; No. 30, Art. 4587; No. 47, Art. 6608; 2012, No. 49, Art. 6750; No. 50, Art. 6958; 2013, No. 23, Art. 2866; No. 30, Art. 4084; 2014, No. 16, Art. 1835; No. 26, Art. 3404; No. 30, Art. 4222; No. 45, Art. 6159; No. 48, Art. 6662; 2015, No. 27, Art. 3948; 2016, №11, of Art. 1480; No. 49, Art. 6844, 6845, 6847; 2017, No. 49, Art. 7318, 7324; 2018, No. 1, Art. 14; No. 11, Art. 1585; No. 31, Art. 4822, 4823; No. 45, Art. 6828; No. 53, Art. 8412; 2019, No. 18, Art. 2225; No. 22, Art. 2665; No. 27, Art. 3523; No. 39, Art. 5371, 5375; 2020, No. 17, Art. 2707; No. 48, Art. 7627; 2021, No. 17, Art. 2887; No. 18, Art. 3049; No. 24, Art. 4217; 2022, No. 29, Art. 5273, 5289, 5290; No. 48, Art. 8310; 2023, No. 23, Art. 4007; No. 32, Art. 6121; No. 52, Art. 9524; 2024, No. 1, the Art. 24) change, having added it with the subitem 37 of the following content:

"37) for making of the legally significant actions provided by subitems 36 - 40, 41.2, 46 - 46.3, 59 - 61, 65 - 67 Items 1 of Article 333.33 of this Code, concerning the equipment gratuitously received under the agreement of donation according to the procedure, established by the Government of the Russian Federation, for implementation of the solution of transport tasks for the benefit of humanitarian missions and separate tasks in the field of defense and safety in the territories of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region and Kherson region.".

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