RUSSIAN FEDERATION FEDERAL LAW On Amendments to Article 218 of Part Two of the Tax Code of the Russian Federation adopted by the State Duma on July 2, 2008 Approved by the Federation Council on July 11, 2008, g. N 330-FZ Article 1 Article 218 (1) of the Second Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3340; 2001, N 1, article 18; 2002, N 30, est. 3033; 2003, N 28, sect. 2874; 2004, N 27, sect. 2711; 2005, N 1, est. 29; 2006, N 30, sect. 3295; 2007, N 31, est. 4013), the following changes: 1) (Spspent force-Federal Act of 21.11.2011) NN 330-FZ 2) subpara. 4: " 4) the tax deduction of 1,000 rubles for each month of the tax period applies to: every child in the taxpayer's In the case of a child who is a parent or spouse of a parent; each child of the taxpayer who is the guardians or custodians, the adoptive parents, the spouse (s) parent. The specified tax deduct is valid until the month in which the taxpayer's revenue, calculated on the cumulative basis from the beginning of the tax period (subject to the tax rate established by article 224, paragraph 1) of this Code) tax agent, which represents the standard tax deduction, has exceeded 280,000 rubles. Starting from the month in which the income exceeded 280,000 rubles, the tax deduction required under this subparagraph shall not apply. The tax deduction required by this subparagraph shall be made for each child under 18 years of age, as well as for each pupil of full-time study, graduate student, resident, student, student under 24 years of age with parents and (or) Spouse of parents, guardians or trustees, adoptive parents and adoptive parents. The specified tax deduction is doubled if the child under the age of 18 is a disabled child, and also if a full-time student, a graduate student, a student under the age of 24 is a disabled person I or II. The tax deduction is granted in double size to the sole parent (adoptive parent), guardian, or guardian. The provision of the tax deductions to the sole parent shall be discontinued from the month following the month of marriage. The tax deduction is granted to the parents and spouse of the parent, the tutors, guardians, foster parents, the spouse of the adoptive parent on the basis of their written statements and the documents confirming the right to the child. Tax deduction. At the same time, foreign natural persons having a child (children) outside the borders of the Russian Federation, such deduction is made on the basis of documents certified by the competent authorities of the State in which the child resides (resident) child (s). The tax deduction may be granted in double size to one of the parents (adoptive parents) of their choice on the basis of a declaration of refusal by one of the parents (adoptive parents) of the tax deduction. The reduction of the tax base shall be from the birth month of the child (s), or from the month in which the tutelage (guardianship) has been established, or from the month of the entry into force of the contract for the transfer of the child (s) to the family and is maintained until The end of the year in which the child (children) has reached the age referred to in paragraphs 5 and 6 of this subparagraph, or in the event of the expiry or early termination of the contract for the transfer of the child (s) to a family, or in the event of the death of a child (children). The tax deduction is granted for the period of education of the child (s) in the educational institution and (or) educational institution, including academic leave arranged in accordance with the established procedure during the period of study. ". Article 2 This law shall enter into force on 1 January 2009, but not earlier than one month from the date of its official publication. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin July 22, 2008 N 121-FZ