of October 4, 2014 No. 285-FZ
About introduction of amendments to articles 217 and 224 of part two of the Tax Code of the Russian Federation
Accepted by the State Duma on September 26, 2014
Approved by the Federation Council on October 1, 2014
Bring 23 parts two of the Tax Code of the Russian Federation in Chapter (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; 2002, No. 22, Art. 2026; No. 30, Art. 3021; 2003, No. 21, Art. 1958; 2004, No. 27, Art. 2715; No. 31, Art. 3231; No. 34, Art. 3518, 3527; 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. 21, Art. 2462; 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. 21, Art. 2524; No. 31, Art. 4176, 4198; No. 32, Art. 4298; 2011, No. 1, Art. 7; No. 17, Art. 2318; No. 26, Art. 3652; No. 30, Art. 4583; No. 45, Art. 6335; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7037; 2012, No. 10, Art. 1164; No. 19, Art. 2881; 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. 44, Art. 5645; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 26, Art. 3373) following changes:
Item 42 of Article 217 to state 1) in the following edition:
"42) the means received by parents (legal representatives) of the children visiting the educational organizations realizing the educational program of preschool education in the form of compensation of part of the parent payment for supervision and care of children in the specified educational organizations provided by the Federal Law of December 29, 2012 No. 273-FZ "About education in the Russian Federation";";
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