FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 18, 2017 No. 169-FZ

About introduction of amendments to article 264 parts two of the Tax Code of the Russian Federation for the purpose of motivation of the organizations to participation in training of highly skilled personnel

Accepted by the State Duma on July 7, 2017

Approved by the Federation Council on July 12, 2017

Article 1

Bring 264 parts two of the Tax Code of the Russian Federation in Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3413; 2002, No. 22, Art. 2026; 2005, No. 1, Art. 30; No. 24, Art. 2312; 2007, No. 1, Art. 31; 2008, No. 27, Art. 3126; No. 30, Art. 3614; 2009, No. 1, Art. 21; No. 29, Art. 3598; 2010, No. 31, Art. 4198; 2011, No. 1, Art. 7; No. 24, Art. 3357; No. 29, Art. 4291; No. 30, Art. 4583; No. 48, Art. 6731; 2012, No. 27, Art. 3588; 2013, No. 30, Art. 4048, 4081; No. 40, Art. 5038; 2014, No. 19, Art. 2321; No. 26, Art. 3373; No. 48, Art. 6663; 2015, No. 48, Art. 6688, 6692; 2016, No. 27, Art. 4176, 4184) following changes:

The subitem 23 of Item 1 to state 1) in the following edition:

"23) expenses on training and passing of independent assessment of qualification on compliance to requirements to qualification of workers of the taxpayer according to the procedure, stipulated in Item 3 these Articles;";

Item 3 to state 2) in the following edition:

"3. Expenses of the taxpayer on training in the main professional educational programs, the main programs of professional training and to additional professional programs, passing of independent assessment of qualification on compliance to requirements to qualification of workers of the taxpayer are included other expenses if:

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