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FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 28, 2022 No. 151-FZ

About introduction of amendments to article 84 parts one of the Tax Code of the Russian Federation

Accepted by the State Duma on May 18, 2022

Approved by the Federation Council on May 25, 2022

Article 1

Bring 84 parts one of the Tax Code of the Russian Federation in Article (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2003, No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2008, No. 30, Art. 3616; 2010, No. 31, Art. 4198; No. 48, Art. 6247; 2011, No. 30, Art. 4593; 2012, No. 27, Art. 3588; 2013, No. 30, Art. 4081; 2014, No. 45, Art. 6157; No. 48, Art. 6657; 2016, No. 7, Art. 920; No. 27, Art. 4176, 4177; No. 49, Art. 6842, 6844; 2017, No. 49, Art. 7307; 2018, No. 31, Art. 4819; 2019, No. 39, Art. 5375; 2022, No. 13, Art. 1955; No. 18, Art. 3006) following changes:

Paragraph one of Item 2 after words to "communication channels" to add 1) with the words "or with use of the single portal of the state and municipal services";

Paragraph one of Item 5.1 to add 2) with offers of the following content: "The application of physical person for registration in tax authority submitted in tax authority electronically with use of the single portal of the state and municipal services is signed by the strengthened unqualified digital signature which certificate of key of check is created and used in the infrastructure providing information and technological interaction of the information systems used for provision of the state and municipal services electronically in the procedure established by the Government of the Russian Federation. At the same time the certificate on registration in tax authority can be received by physical person also with use of the single portal of the state and municipal services.".

Article 2

This Federal Law becomes effective since December 1, 2022.

President of the Russian Federation

V. Putin

 

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