FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 23, 2020 No. 372-FZ

About modification of part the second the Tax Code of the Russian Federation regarding the taxation of the income of the physical persons exceeding 5 million rubles for tax period

Accepted by the State Duma on November 11, 2020

Approved by the Federation Council on November 18, 2020

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. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; No. 49, Art. 4564; 2002, No. 22, Art. 2026; No. 30, Art. 3033; 2003, No. 1, Art. 2; No. 19, Art. 1749; No. 21, Art. 1958; No. 28, Art. 2874, 2879; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 34, Art. 3527; No. 45, Art. 4377; 2005, No. 1, Art. 29; No. 24, Art. 2312; 2006, No. 30, Art. 3295; No. 31, Art. 3436, 3443; No. 50, Art. 5286; 2007, No. 21, Art. 2462; No. 31, Art. 4013; No. 49, Art. 6045; 2008, No. 18, Art. 1942; No. 30, Art. 3577; No. 48, Art. 5519; 2009, No. 23, Art. 2775; No. 29, Art. 3639; No. 48, Art. 5731; No. 52, Art. 6444, 6455; 2010, No. 21, Art. 2524; No. 31, Art. 4176, 4198; 2011, No. 1, Art. 7; No. 17, Art. 2318; No. 30, Art. 4563, 4575, 4583; No. 45, Art. 6335; No. 48, Art. 6729, 6731; No. 49, Art. 7014; 2012, No. 53, Art. 7604; 2013, No. 30, Art. 4031, 4045, 4081; No. 44, Art. 5645; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 40, Art. 5316; No. 48, Art. 6647, 6648, 6649, 6657, 6663; 2015, No. 1, Art. 13; No. 14, Art. 2025; No. 18, Art. 2616; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 48, Art. 6683, 6686, 6688, 6692, 6693; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 27, Art. 4175, 4176, 4184; No. 49, Art. 6842, 6846; 2017, No. 15, Art. 2133; No. 31, Art. 4803; No. 49, Art. 7318, 7324, 7326; 2018, No. 1, Art. 20; No. 9, Art. 1291; No. 30, Art. 4535; No. 49, Art. 7496, 7498; No. 53, Art. 8416; 2019, No. 16, Art. 1826; No. 22, Art. 2664; No. 25, Art. 3167; No. 39, Art. 5371, 5375; 2020, No. 14, Art. 2032) following changes:

1) in Article 210:

a) to declare paragraph two of Item 2 invalid;

b) add with Items 2.1 - 2.3 following of content:

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