FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 29, 2021 No. 381-FZ

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

Accepted by the State Duma on November 11, 2021

Approved by the Federation Council on November 19, 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. 49, Art. 4554; 2002, No. 22, Art. 2026; 2003, No. 22, Art. 2066; No. 46, Art. 4435; 2004, No. 49, Art. 4840; 2005, No. 30, Art. 3128; 2006, No. 3, Art. 280; No. 23, Art. 2382; 2007, No. 22, Art. 2564; 2010, No. 40, Art. 4969; No. 48, Art. 6247; 2011, No. 30, Art. 4593; No. 45, Art. 6335; No. 49, Art. 7017, 7043; 2014, No. 48, Art. 6660; 2016, No. 14, Art. 1902; No. 27, Art. 4158, 4176; No. 52, Art. 7497; 2017, No. 1, Art. 16; No. 49, Art. 7307, 7325; 2018, No. 1, Art. 20; No. 18, Art. 2565; No. 32, Art. 5090, 5093, 5096; No. 45, Art. 6828; 2019, No. 22, Art. 2664; No. 39, Art. 5374; 2020, No. 14, Art. 2032; No. 29, Art. 4514; No. 31, Art. 5024; 2021, No. 24, Art. 4216; No. 27, Art. 5133) following changes:

Paragraph one of subitem 1.1 of Item 1 of Article 151 after words "article 149 of this Code" to add 1) with words ", except for transactions on transfer of the goods provided by the subitem 12 of Item 3 of article 149 of this Code";

Article 385.1 to add 2) with Item 8 of the following content:

"8. The special payment procedure of the property tax of the organizations does not extend to the property (created or acquired in case of implementation of the investment project according to the Federal Law "About the Special Economic Zone in the Kaliningrad Region and about Modification of Some Legal Acts of the Russian Federation") to which the resident applied the specified procedure, in case of transfer of such property to other resident (acquisition by other resident) to implementation of the investment project earlier.";

3) in the subitem 9 of Item 1 of Article 395:

a) the words "parcel of land;" shall be replaced with words "parcel of land".;

b) add with paragraphs of the following content:

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