FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 28, 2022 No. 211-FZ

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

Accepted by the State Duma on June 15, 2022

Approved by the Federation Council on June 22, 2022

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. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 2, 5, 6; No. 21, Art. 1958; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 31, Art. 3231; No. 34, Art. 3518, 3520, 3522; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104, 3112; No. 52, Art. 5581; 2006, No. 23, Art. 2382; No. 31, Art. 3436, 3443, 3452; No. 45, Art. 4627; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 39; No. 13, Art. 1465; No. 21, Art. 2462; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5416; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3611, 3614; No. 48, Art. 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 13, 31; No. 11, Art. 1265; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 47, Art. 6034; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21; No. 26, Art. 3652; No. 27, Art. 3881; No. 30, Art. 4583, 4587, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7017, 7037, 7043; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3588; No. 41, Art. 5526, 5527; No. 49, Art. 6750; No. 53, Art. 7596, 7604; 2013, No. 19, Art. 2321; No. 23, Art. 2866; No. 27, Art. 3444; No. 40, Art. 5037, 5038; No. 44, Art. 5645; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835; No. 19, Art. 2313; No. 26, Art. 3373; No. 40, Art. 5316; No. 48, Art. 6647, 6657, 6660, 6661, 6663; 2015, No. 1, Art. 13, 15, 16, 17, 18, 32; No. 10, Art. 1402; No. 14, Art. 2024; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 29, Art. 4340; No. 41, Art. 5632; No. 48, Art. 6686, 6687, 6688, 6692; 2016, No. 1, Art. 16, 18; No. 7, Art. 920; No. 18, Art. 2504; No. 22, Art. 3092; No. 27, Art. 4175, 4176, 4180, 4182, 4184; No. 49, Art. 6841, 6843, 6844, 6849; 2017, No. 1, Art. 16; No. 15, Art. 2131, 2133; No. 30, Art. 4446, 4448; No. 40, Art. 5753; No. 45, Art. 6578; No. 49, Art. 7307, 7314, 7316, 7318, 7320, 7324, 7326; 2018, No. 1, Art. 20, 50; No. 9, Art. 1289, 1291; No. 18, Art. 2558, 2568, 2575; No. 28, Art. 4143; No. 32, Art. 5087, 5090, 5094, 5095; No. 45, Art. 6828, 6836, 6844; No. 49, Art. 7496, 7497, 7499; No. 53, Art. 8416, 8419; 2019, No. 18, Art. 2225; No. 22, Art. 2667; No. 23, Art. 2908, 2920; No. 25, Art. 3167; No. 27, Art. 3523; No. 30, Art. 4112, 4113; No. 31, Art. 4414, 4428; No. 39, Art. 5371, 5373, 5374, 5375, 5377; No. 52, Art. 7777; 2020, No. 12, Art. 1657; No. 13, Art. 1857; No. 14, Art. 2032; No. 17, Art. 2699; No. 24, Art. 3746; No. 29, Art. 4505; No. 31, Art. 5024; No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 8, Art. 1198; No. 17, Art. 2887; No. 24, Art. 4217; No. 27, Art. 5133; No. 49, Art. 8146; 2022, No. 9, Art. 1250; No. 13, Art. 1955, 1956, 1957; No. 16, Art. 2598; No. 22, Art. 3535) following changes:

1) in Item 71 of Article 217 of the word "the companies on protection of the rights of citizens - participants of shared-equity construction in case of insolvency (bankruptcy) of builders" shall be replaced with words "the Fund of Development of the Territories companies;

2) in the paragraph the twenty sixth the subitem 14 of Item 1 of Article 251 of the word "the companies on protection of the rights of citizens - participants of shared-equity construction in case of insolvency (bankruptcy) of builders" shall be replaced with words "the Fund of Development of the Territories companies;

In paragraph five of Item 1 of Article 284 of the word "January 1, 2023" shall be replaced with words 3) "on January 1, 2024";

4) in the subitem 38 of Item 1 of Article 346.16 of the word "the companies on protection of the rights of citizens - participants of shared-equity construction in case of insolvency (bankruptcy) of builders" shall be replaced with words "the Fund of Development of the Territories companies.

Article 2

This Federal Law becomes effective from the date of its official publication.

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