FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 29, 2021 No. 379-FZ

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

Accepted by the State Duma on November 16, 2021

Approved by the Federation Council on November 19, 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; 2004, No. 31, Art. 3231; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 28; 2008, No. 48, Art. 5500, 5519; 2009, No. 52, Art. 6450; 2010, No. 31, Art. 4198; 2011, No. 27, Art. 3873; No. 30, Art. 4575; No. 47, Art. 6611; 2012, No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 30, Art. 4081; No. 44, Art. 5645; 2014, No. 14, Art. 1544; No. 26, Art. 3372; No. 45, Art. 6157; 2015, No. 24, Art. 3377; 2016, No. 27, Art. 4176, 4177; No. 49, Art. 6844; 2017, No. 47, Art. 6848; No. 49, Art. 7315; 2018, No. 9, Art. 1291; No. 31, Art. 4821; 2019, No. 22, Art. 2667; No. 39, Art. 5375; 2020, No. 14, Art. 2032; No. 40, Art. 6169; No. 48, Art. 7627; 2021, No. 24, Art. 4217) following changes:

1) in Article 45:

a) in Item 3:

state subitem 8 in the following edition:

"8) from the date of presentation in bank of the order on transfer in budget system of the Russian Federation into the account of the Federal Treasury of money from the account of the taxpayer (from the account of the other person in case of transfer of money by it for the taxpayer) in bank as single tax payment in the presence on it sufficient cash remaining balance on the maturity day concerning which the tax authority makes offsetting of the amount of single tax payment according to Article 45.1 or 45.2 of this Code, but not earlier than approach of payment due date of the corresponding tax;";

add with subitem 8.1 of the following content:

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