of March 26, 2022 No. 67-FZ
About modification of parts the first and second Tax Code of the Russian Federation and article 2 of the Federal law "About Modification of Part the Second Tax Code of the Russian Federation"
Accepted by the State Duma on March 22, 2022
Approved by the Federation Council on March 23, 2022
Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2002, No. 1, Art. 2; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2008, No. 26, Art. 3022; 2010, No. 31, Art. 4198; No. 48, Art. 6247; 2011, No. 30, Art. 4575; No. 47, Art. 6611; 2013, No. 30, Art. 4081; No. 40, Art. 5037, 5038; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 45, Art. 6157, 6158; No. 48, Art. 6657, 6660; 2015, No. 18, Art. 2616; 2016, No. 22, Art. 3092; No. 27, Art. 4176; No. 49, Art. 6844; 2017, No. 1, Art. 16; No. 49, Art. 7307, 7312, 7315; 2018, No. 30, Art. 4534; No. 32, Art. 5095; No. 45, Art. 6828; No. 49, Art. 7496; 2019, No. 23, Art. 2908; No. 39, Art. 5375; 2020, No. 14, Art. 2032; No. 46, Art. 7212; 2021, No. 8, Art. 1196; No. 24, Art. 4217; No. 27, Art. 5133; Russian newspaper, 2022, on March 11) following changes:
1) in Article 4:
a) in the subitem 2 of Item 3 of the word "this Code" shall be replaced with words "the legislation of the Russian Federation on taxes and fees";
b) in paragraph one of item 4 of the word "and regulatory legal acts of municipalities about the local taxes and charges" shall be replaced with words subjects of the Russian Federation about taxes and fees "about taxes and fees";
2) in item 4 of Article 75:
a) in the paragraph the second shall be replaced with words the words "Interest rate" "If other is not established by this Item, interest rate";
b) add with the paragraph of the following content:
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.