FEDERAL LAW OF THE RUSSIAN FEDERATION

of February 17, 2021 No. 6-FZ

About modification of part one of the Tax Code of the Russian Federation

Accepted by the State Duma on January 27, 2021

Approved by the Federation Council on February 10, 2021

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; 2003, No. 52, Art. 5037; 2004, No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; 2010, No. 31, Art. 4198; No. 45, Art. 5752; No. 48, Art. 6247; 2011, No. 27, Art. 3873; No. 30, Art. 4575; No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 27, Art. 3445; No. 30, Art. 4081; No. 40, Art. 5037, 5038; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 45, Art. 6157, 6158; No. 48, Art. 6657, 6660; 2015, No. 18, Art. 2616; No. 24, Art. 3377; 2016, No. 7, Art. 920; No. 18, Art. 2506; No. 22, Art. 3092; No. 27, Art. 4173, 4174, 4176, 4177; No. 49, Art. 6844; 2017, No. 1, Art. 16; No. 49, Art. 7307, 7312, 7315; 2018, No. 1, Art. 20; No. 9, Art. 1291; No. 30, Art. 4534; No. 32, Art. 5087, 5095; No. 45, Art. 6828; No. 49, Art. 7496, 7519; 2019, No. 23, Art. 2908; No. 39, Art. 5375; 2020, No. 46, Art. 7212, 7215; No. 48, Art. 7627; Russian newspaper, 2021, on January 11) following changes:

Item 1 of Article 11.2 to add 1) with the offer of the following content: "In the cases provided by other Federal Laws, the personal account of the taxpayer can be used by also tax authorities and persons who got access to personal account of the taxpayer for realization of the rights and obligations established by such Federal Laws by them.";

The word of "four" to replace 2) in the subitem 8 of Item 1 of Article 23 with the word of "five";

The word of "four" to replace 3) in the subitem 5 of Item 3 of Article 24 with the word of "five";

4) in Item 3 of Article 25.14:

a) add with the new paragraph third the following content:

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