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Company / Power

Changes to Chapter 21 of part two of the Tax code

Vladimir Putin has signed the Federal law "On amendments to Chapter 21 of part two of the Tax code of the Russian Federation".

the Federal law passed by the State Duma on may 17, 2018 and approved by the Federation Council on 30 may 2018.

I

the Federal law is not recognized as object of taxation on value added transfer on a gratuitous basis in the property of the nonprofit organization, the main statutory objectives of which are to promote and host the world Cup FIA "the Formula-1", of the immovable property for conducting highway-ring motor racing series "Formula 1", and simultaneously with the specified object of real estate intangible assets and (or) necessary to ensure the functioning of the real estate infrastructure, movable property.

the Federal law also be exempt from value added tax transactions associated with the provision of services for the functions of agent of the Russian Federation, the Federal law "About assistance to housing construction development", in case of sale, lease of state property not assigned to state enterprises and institutions comprising the state Treasury of the Russian Federation.