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FEDERAL LAW OF THE RUSSIAN FEDERATION

of August 2, 2019 No. 284-FZ

About modification of part the second Tax Code of the Russian Federation and article 2 of the Federal law "About Modification of Chapters 23 and 26 of Part Two of the Tax Code of the Russian Federation"

(as amended of the Federal Law of the Russian Federation of 27.11.2023 No. 539-FZ)

Accepted by the State Duma on July 23, 2019

Approved by the Federation Council on July 26, 2019

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3429; 2002, No. 1, Art. 4; No. 22, Art. 2026; 2003, No. 23, Art. 2174; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3517; 2005, No. 30, Art. 3118; 2006, No. 31, Art. 3436, 3450; 2007, No. 1, Art. 31; No. 46, Art. 5557; No. 49, Art. 6045; 2008, No. 30, Art. 3614; 2010, No. 31, Art. 4198; No. 48, Art. 6248; 2011, No. 1, Art. 37; No. 23, Art. 3265; No. 30, Art. 4575, 4596, 4606; No. 49, Art. 7016; 2012, No. 49, Art. 6749; No. 53, Art. 7603; 2013, No. 27, Art. 3444; No. 30, Art. 4046; No. 40, Art. 5033, 5037, 5038; 2014, No. 26, Art. 3393; No. 48, Art. 6647, 6660, 6661; 2015, No. 48, Art. 6685, 6687, 6691; 2016; No. 15, Art. 2064; No. 22, Art. 3092; No. 27, Art. 4175; No. 49, Art. 6844; 2017, No. 31, Art. 4803; No. 40, Art. 5753; No. 49, Art. 7307; 2018, No. 1, Art. 20; No. 30, Art. 4534; No. 32, Art. 5094; No. 49, Art. 7496) following changes:

1) in Item 2 of Article 337:

a) the fourth subitem 4 to state the paragraph in the following edition:

"rare metals (lithium, rubidium, caesium, beryllium, strontium, cadmium, scandium, rare-earth metals (yttrium, lanthanides (lanthanum, cerium, praseodymium, neodymium, samarium, europium, gadolinium, terbium, dysprosium, holmium, erbium, thulium, ytterbium, lutetium), indium, thallium, gallium, titanium, germanium, zirconium, hafnium, vanadium, niobium, tantalum, bismuth, selenium, tellurium, rhenium), forming own fields in which rare metals are the main components;";

b) state subitem 9 in the following edition:

"9) the rare metals which are passing components in ores of other rare metals forming own fields, ores of other minerals, multicomponent complex ores;";

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