FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 29, 2021 No. 382-FZ

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

Accepted by the State Duma on November 18, 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, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413, 3421, 3429; No. 49, Art. 4564; No. 53, Art. 5015, 5023; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 2, 6; No. 21, Art. 1958; No. 28, Art. 2886; No. 46, Art. 4435; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 31, Art. 3222, 3231; No. 34, Art. 3517, 3518, 3520, 3522, 3524; No. 45, Art. 4377; No. 49, Art. 4840; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 25, Art. 2427; No. 27, Art. 2710, 2713, 2717; No. 30, Art. 3104, 3112, 3118, 3128, 3129, 3130; No. 43, Art. 4350; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 23, Art. 2382; No. 31, Art. 3433, 3436, 3443, 3450, 3452; No. 45, Art. 4627, 4628, 4629; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 31, 39; No. 13, Art. 1465; No. 21, Art. 2461, 2462; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5416, 5417, 5432; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3598, 3611, 3614, 3616; No. 48, Art. 5504, 5519; No. 49, Art. 5723, 5749; No. 52, Art. 6237; 2009, No. 1, Art. 13, 21, 22, 31; No. 11, Art. 1265; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3639, 3641; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5711, 5726, 5731, 5732, 5733, 5737; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737, 1746; No. 19, Art. 2291; No. 25, Art. 3070; No. 31, Art. 4176, 4186, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5756; No. 47, Art. 6034; No. 48, Art. 6247, 6248, 6249, 6250, 6251; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 23, Art. 3265; No. 24, Art. 3357; No. 26, Art. 3652; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4566, 4575, 4583, 4587, 4593, 4596, 4597, 4606; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7016, 7017, 7037, 7043; No. 50, Art. 7359; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3588; No. 31, Art. 4334; No. 41, Art. 5526, 5527; No. 49, Art. 6747, 6748, 6749, 6750, 6751; No. 53, Art. 7584, 7596, 7603, 7604, 7619; 2013, No. 14, Art. 1647; No. 19, Art. 2321; No. 23, Art. 2866, 2889; No. 27, Art. 3444; No. 30, Art. 4031, 4046, 4048, 4049, 4081, 4084; No. 40, Art. 5033, 5037, 5038, 5039; No. 44, Art. 5640, 5645, 5646; No. 48, Art. 6165; No. 49, Art. 6335; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 14, Art. 1544; No. 16, Art. 1835, 1838; No. 19, Art. 2313, 2321; No. 23, Art. 2936, 2938; No. 26, Art. 3373, 3393; No. 30, Art. 4220, 4239; No. 40, Art. 5315, 5316; No. 45, Art. 6157; No. 48, Art. 6647, 6657, 6660, 6661, 6663; 2015, No. 1, Art. 13, 15, 16, 17, 18, 32, 33; No. 10, Art. 1402; No. 14, Art. 2023, 2024; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 29, Art. 4340; No. 41, Art. 5632; No. 48, Art. 6684, 6685, 6686, 6687, 6688, 6689, 6692, 6694; 2016, No. 1, Art. 6, 16, 18; No. 7, Art. 920; No. 9, Art. 1169; No. 15, Art. 2063, 2064; No. 18, Art. 2504; No. 22, Art. 3092; No. 23, Art. 3298; No. 26, Art. 3856, 3885; No. 27, Art. 4158, 4175, 4176, 4180, 4181, 4182, 4184; No. 49, Art. 6841, 6843, 6844, 6849, 6851; No. 52, Art. 7497; 2017, No. 1, Art. 4, 5, 16; No. 11, Art. 1534; No. 15, Art. 2131, 2133; No. 30, Art. 4441, 4446, 4448, 4449; No. 31, Art. 4803; No. 40, Art. 5753; No. 45, Art. 6578, 6579; No. 47, Art. 6842; No. 49, Art. 7305, 7306, 7307, 7313, 7314, 7315, 7316, 7318, 7320, 7322, 7323, 7324, 7325, 7326; 2018, No. 1, Art. 20, 50; No. 9, Art. 1289, 1291; No. 18, Art. 2558, 2565, 2568, 2575; No. 24, Art. 3410; No. 27, Art. 3942; No. 28, Art. 4143; No. 30, Art. 4534; No. 32, Art. 5087, 5090, 5093, 5094, 5095, 5096, 5127; No. 45, Art. 6828, 6836, 6844, 6847; No. 47, Art. 7135; No. 49, Art. 7496, 7497, 7499; No. 53, Art. 8416, 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2202, 2225; No. 22, Art. 2664, 2667; No. 23, Art. 2906, 2908, 2920; No. 25, Art. 3167; No. 27, Art. 3523; No. 30, Art. 4112, 4113, 4114; No. 31, Art. 4414, 4427, 4428, 4443; No. 39, Art. 5371, 5372, 5373, 5374, 5375, 5376, 5377; No. 52, Art. 7777, 7778; 2020, No. 12, Art. 1657; No. 13, Art. 1857; No. 14, Art. 2032; No. 17, Art. 2699; No. 21, Art. 3229; No. 24, Art. 3746; No. 29, Art. 4501, 4505, 4514; No. 31, Art. 5024, 5025; No. 42, Art. 6508, 6510, 6522, 6527, 6529; No. 46, Art. 7212; No. 48, Art. 7625, 7626, 7627; 2021, No. 1, Art. 9; No. 8, Art. 1198; No. 17, Art. 2887; No. 18, Art. 3047, 3048; No. 24, Art. 4214, 4216, 4217; No. 27, Art. 5133, 5136, 5137) following changes:

In paragraph four of the subitem 1 of Item 2 of Article 149 of the word "till December 31, 2021" to exclude 1);

Shall be replaced with words 2) in Item 5.1 of Article 154 of the word "and cars" "cars and motorcycles";

3) in Article 164:

a) in paragraph three of the subitem 4 of Item 2 of the word "till December 31, 2021" to exclude;

b) in item 4 of the word "and cars" shall be replaced with words ", cars and motorcycles";

Paragraph one of the subitem 2 of Item 3 of Article 170 to add 4) with words "; transactions on transfer on a grant basis to the state treasury of the Russian Federation of real estate units";

5) in Item 1 of Article 181:

a) subitem 1 after the words "crude alcohol" to add with the words "wine alcohol, grape alcohol", after words of "alcoholic products" to add with the words "and (or) legislation on wine growing and winemaking";

b) in paragraph one of subitem 2 of the word "wine materials, grape must, fruit must" shall be replaced with words "fruit must, the fruit fermented materials";

c) state subitem 3.2 in the following edition:

"3. 2) grape must, fruit must, the fruit fermented materials, wine in bulk (wine material);";

d) state subitem 18 in the following edition:

"18) grapes. For the purpose of this Chapter the grapes used for production of wine, sparkling wine including the Russian champagne, fortified (liqueur) wine with the protected geographical specifying, with the protected name of the place of origin, wine in bulk, fortified wine filling (wine material) (wine in bulk, fortified wine in bulk (wine material) further excisable this Chapter - wine materials), grape must or for production of the alcoholic drinks which are wine-making products with the volume fraction of ethyl alcohol at least 40 percent made of cognac distillate of complete cycle of the production sustained in contact with oak wood at least three years are recognized (further this Chapter - the alcoholic drinks made on technology of complete cycle);";

e) add with subitems 21 and 22 of the following content:

"21) steel liquid, except for became liquid, provided by the subitem 22 presents of Item;

22) steel liquid, melted in martin, induction and (or) electric steel-smelting furnaces, under condition if the share of mass of scrap of ferrous metals in the lump of the raw materials used for steel production for tax period constitutes at least 80 percent.";

6) in Item 1 of Article 182:

a) state subitem 38 in the following edition:

"38) use of the grapes belonging to the taxpayer on the property right for production of wine, sparkling wine, including the Russian champagne, fortified (liqueur) wine with the protected geographical specifying, with the protected name of the place of origin, the wine materials, grape must, the alcoholic drinks made on technology of complete cycle realized in tax period;";

b) add with subitems 41 and 42 of the following content:

"41) use by the organization became the liquid, provided by the subitem 21 of Item 1 Article of 181 of this Code, for product receipt (semi-products) of metallurgical production (including blyum, slabs, other procurements) by casting.

Products (semi-products) of metallurgical production for the purposes of this Chapter the products of metallurgical production received by way of casting of steel liquid, conforming to the national standard, the regional standard, the international standard, and in case of lack of the specified standards to the standard (specifications) of the taxpayer or person receiving the corresponding products (semi-products) of metallurgical production from the taxpayer are recognized;

42) use by the organization became the liquid, provided by the subitem 22 of Item 1 Article of 181 of this Code, for product receipt (semi-products) of metallurgical production (including blyum, slabs, other procurements) by casting.";

7) in Item 1 of Article 183:

a) in subitem 16:

word in paragraph three "alcoholic and (or) excisable alcohol-containing products, including wine materials" shall be replaced with words "alcoholic products, including wine materials, and (or) excisable alcohol-containing products";

word in paragraph four "alcoholic products and (or) wine materials" shall be replaced with words "alcoholic products, including wine materials";

b) add with subitems 25 and 26 of the following content:

"25) concerning steel of the liquid, provided by the subitem 21 of Item 1 Article of 181 of this Code, - the transactions specified in subitems 1, 6 - 13 Items 1 of Article 182 of this Code;

26) concerning steel of the liquid, provided by the subitem 22 of Item 1 Article of 181 of this Code, - the transactions specified in subitems 1, 6 - 13 Items 1 of Article 182 of this Code and also the transaction specified in the subitem 42 of Item 1 of Article 182 of this Code in case of accomplishment at least one of the following conditions:

the organization uses steel liquid for product receipt (semi-products) of metallurgical production by casting and at the same time the mass of such products (semi-products) of metallurgical production credited by this organization for tax period does not exceed 1 000 tons;

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