FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 23, 2024 No. 400-FZ

About modification of Article 217 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on November 12, 2024

Approved by the Federation Council on November 20, 2024

Article 1

Bring 217 parts two of the Tax Code of the Russian Federation in paragraph two of Item 3.1 of Article (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. 27, Art. 5133; No. 49, Art. 8146; 2022, No. 13, Art. 1956; No. 27, Art. 4612; No. 29, Art. 5290, 5291; No. 48, Art. 8307, 8310; 2023, No. 1, Art. 66; No. 23, Art. 4020, 4021; No. 32, Art. 6121; No. 45, Art. 7994; No. 47, Art. 8310; No. 52, Art. 9508, 9524; 2024, No. 1, Art. 24; No. 23, Art. 3059; No. 29, Art. 4105; No. 33, Art. 4955; with No. 45, the Art. 6693) change, having added it after the word "communications", words "medical services if receipt of medical services is necessary according to requirements to the state of health of the volunteer (volunteer) when implementing of voluntary (volunteer) activities by it according to the list of types of activity concerning which federal executive bodies, executive bodies of subjects of the Russian Federation, local government bodies the order of interaction of the public and local government offices with organizers of voluntary (volunteer) activities, the voluntary (volunteer) organizations established by the legislation of the Russian Federation affirms".

Article 2

This Federal Law becomes effective since January 1, 2025.

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