FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 30, 2021 No. 103-FZ

About introduction of amendments to articles 154 and 164 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on April 14, 2021

Approved by the Federation Council on April 23, 2021

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. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 10; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3517; No. 45, Art. 4377; 2005, No. 30, Art. 3128, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; 2007, No. 23, Art. 2691; No. 45, Art. 5432; No. 49, Art. 6045; 2008, No. 49, Art. 5749; 2009, No. 48, Art. 5731; 2010, No. 15, Art. 1746; No. 48, Art. 6250; 2011, No. 30, Art. 4575, 4593; No. 45, Art. 6335; No. 48, Art. 6731; 2012, No. 41, Art. 5526; No. 49, Art. 6751; 2013, No. 14, Art. 1647; No. 23, Art. 2866; No. 30, Art. 4049; No. 40, Art. 5038; No. 48, Art. 6165; 2014, No. 23, Art. 2936; No. 48, Art. 6663; 2015, No. 14, Art. 2023; 2016, No. 1, Art. 6; No. 26, Art. 3856; No. 27, Art. 4175, 4181; No. 49, Art. 6844, 6851; 2017, No. 11, Art. 1534; No. 47, Art. 6842; No. 49, Art. 7307, 7313, 7322, 7325; 2018, No. 27, Art. 3942; No. 32, Art. 5095, 5096; No. 53, Art. 8419; 2019, No. 18, Art. 2225; No. 23, Art. 2906; No. 31, Art. 4427; No. 39, Art. 5372, 5374; 2020, No. 29, Art. 4505; No. 46, Art. 7212) following changes:

Item 5.1 of Article 154 to state 1) in the following edition:

"5.1. In case of realization acquired at the physical persons (who are not taxpayers) for resale of separate types of electronic, household appliances by the list approved by the Government of the Russian Federation, and cars tax base it is determined as difference between the price determined according to Article 105.3 of this Code, including tax and at the price of acquisition of the specified equipment and cars.";

Shall be replaced with words 2) in item 4 of Article 164 of the word "in case of sale of cars" "in case of realization of electronic, household appliances and cars".

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