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FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 2, 2021 No. 308-FZ

About introduction of amendments to articles 149 and 164 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on June 9, 2021

Approved by the Federation Council on June 23, 2021

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 2, 10; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3517, 3524; No. 45, Art. 4377; 2005, No. 30, Art. 3128, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436; No. 45, Art. 4628; No. 50, Art. 5279; 2007, No. 23, Art. 2691; No. 31, Art. 3991; No. 45, Art. 5417, 5432; 2008, No. 30, Art. 3616; No. 48, Art. 5504, 5519; No. 49, Art. 5749; No. 52, Art. 6237; 2009, No. 29, Art. 3598; No. 48, Art. 5731, 5737; No. 51, Art. 6155; No. 52, Art. 6455; 2010, No. 15, Art. 1746; No. 25, Art. 3070; No. 31, Art. 4198; No. 32, Art. 4298; No. 45, Art. 5756; No. 48, Art. 6247, 6250; No. 49, Art. 6409; 2011, No. 1, Art. 7; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4583, 4593; No. 45, Art. 6335; No. 48, Art. 6731; No. 49, Art. 7014; No. 50, Art. 7359; 2012, No. 31, Art. 4334; No. 41, Art. 5526; No. 49, Art. 6751; No. 53, Art. 7596, 7619; 2013, No. 23, Art. 2866, 2889; No. 30, Art. 4031, 4048, 4049; No. 40, Art. 5038; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 23, Art. 2936, 2938; No. 48, Art. 6647, 6663; 2015, No. 1, Art. 17, 32; No. 14, Art. 2023; No. 48, Art. 6684, 6692; 2016, No. 1, Art. 6; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4175, 4181; No. 49, Art. 6844, 6851; 2017, No. 1, Art. 4; No. 11, Art. 1534; No. 30, Art. 4441; No. 45, Art. 6579; No. 47, Art. 6842; No. 49, Art. 7307, 7313, 7315, 7318, 7322, 7325; 2018, No. 1, Art. 50; No. 18, Art. 2565, 2568; No. 24, Art. 3410; No. 27, Art. 3942; No. 32, Art. 5095, 5096; No. 45, Art. 6847; No. 49, Art. 7496; No. 53, Art. 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2225; No. 23, Art. 2906; No. 30, Art. 4112, 4113, 4114; No. 31, Art. 4427; No. 39, Art. 5372, 5374; 2020, No. 13, Art. 1857; No. 29, Art. 4501, 4505; No. 31, Art. 5024; No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 18, Art. 3047) following changes:

1) in paragraph one of the subitem 35 of Item 3 of article 149 after words" (breeding egg)" to add with words ", breeding fishes", words "horses, according to the list" shall be replaced with words "horses; embryos, the juveniles received from breeding fishes according to the list";

2) in the paragraph the sixteenth the subitem 1 of Item 2 of Article 164 of the word "trout (except for sea)," to exclude.

Article 2

This Federal Law becomes effective since January 1, 2022, but not earlier than after one month from the date of its official publication.

President of the Russian Federation

V. Putin

 

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