FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 9, 2020 No. 371-FZ

About modification of parts the first and second the Tax Code of the Russian Federation and the Law of the Russian Federation "About tax authorities of the Russian Federation"

Accepted by the State Duma on October 21, 2020

Approved by the Federation Council on November 3, 2020

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2002, No. 1, Art. 2; 2003, No. 52, Art. 5037; 2004, No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; 2008, No. 48, Art. 5519; 2010, No. 31, Art. 4198; No. 48, Art. 6247; 2011, No. 27, Art. 3873; No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 30, Art. 4081; No. 40, Art. 5037; 2014, No. 14, Art. 1544; No. 45, Art. 6157, 6158; No. 48, Art. 6657; 2015, No. 24, Art. 3377; 2016, No. 7, Art. 920; No. 15, Art. 2063; No. 18, Art. 2506; No. 27, Art. 4173, 4176, 4177; No. 49, Art. 6844; 2017, No. 49, Art. 7307, 7313; 2018, No. 32, Art. 5095; No. 49, Art. 7519; 2019, No. 39, Art. 5375) following changes:

Article 23 to add 1) with Item 2.3 of the following content:

"2.3. The taxpayers performing transactions with the goods which are subject to traceability in accordance with the legislation of the Russian Federation (further in this Code - the goods which are subject to traceability), shall submit in tax authority operations statements with the goods which are subject to traceability, and documents containing traceability details in cases and procedure which are established by the Government of the Russian Federation.";

2) in Article 88:

a) the fourth Item 3 after words of "the specified explanations" to add the paragraph with the words "not on the format established by federal executive body, the representative for control and supervision in the field of taxes and fees or";

b) add with Item 8.9 of the following content:

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