FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 28, 2022 No. 206-FZ

About introduction of amendments to articles 3 and 5 of the Federal Law "About carrying out experiment on establishment of special tax regime "Tax on the professional income"

Accepted by the State Duma on June 21, 2022

Approved by the Federation Council on June 22, 2022

Article 1

Bring in the Federal Law of November 27, 2018 No. 422-FZ "About carrying out experiment on establishment of special tax regime "Tax on the professional income" (The Russian Federation Code, 2018, No. 49, Art. 7494; 2019, No. 50, Art. 7201) following changes:

1) in Article 3:

a) state the name in the following edition:

"Article 3. Information exchange with tax authorities";

b) add with part 4.1 following of content:

"4.1. For the purpose of this Federal Law the operator of the federal state information system "Single Portal of the State and Municipal Services (Functions)" (further - the single portal) performs information exchange with tax authorities for the purposes of registration and removal from accounting of physical person as the taxpayer according to the protocols of information exchange placed by federal executive body, the representative for control and supervision in the field of taxes and fees on its official site in Internet network.";

c) in part 8 of the word "and (or) authorized credit institution" shall be replaced with words ", authorized credit institution or the single portal,";

2) in Article 5:

a) to add part 3 after the word of "union" with words ", and also citizens of Ukraine, the Donetsk People's Republic and the Luhansk People's Republic";

b) in part 5 of the word "and citizens of other state members of the Eurasian Economic Union" shall be replaced with words ", citizens of other state members of the Eurasian Economic Union, and also citizens of Ukraine, the Donetsk People's Republic and the Luhansk People's Republic";

c) add with part 5.1 following of content:

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