FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 14, 2022 No. 239-FZ

About modification of parts the first and second the Tax Code of the Russian Federation and articles 18 and 19 of the Federal Law "About carrying out experiment on establishment of special tax regime "The automated simplified taxation system"

Accepted by the State Duma on July 5, 2022

Approved by the Federation Council on July 8, 2022

Article 1

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; 2000, No. 2, Art. 134; 2003, No. 27, Art. 2700; No. 52, Art. 5037; 2004, No. 27, Art. 2711; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; No. 18, Art. 2118; 2008, No. 26, Art. 3022; No. 48, Art. 5519; 2009, No. 48, Art. 5733; 2010, No. 1, Art. 4; No. 31, Art. 4198; 2011, No. 1, Art. 16; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575, 4593; No. 47, Art. 6611; No. 48, Art. 6730; No. 49, Art. 7014; 2012, No. 27, Art. 3588; No. 50, Art. 6954; 2013, No. 19, Art. 2321; No. 26, Art. 3207; No. 30, Art. 4081; No. 40, Art. 5037; 2014, No. 14, Art. 1544; No. 40, Art. 5315; No. 45, Art. 6157, 6158; No. 48, Art. 6657, 6660, 6663; 2015, No. 18, Art. 2616; No. 24, Art. 3377; 2016, No. 15, Art. 2063; No. 18, Art. 2506, 2510; No. 27, Art. 4176, 4177; No. 49, Art. 6844; 2017, No. 49, Art. 7307, 7312, 7313; 2018, No. 31, Art. 4819; No. 32, Art. 5095; 2019, No. 39, Art. 5375; 2020, No. 5, Art. 492; No. 13, Art. 1857; No. 46, Art. 7215; No. 48, Art. 7627; 2021, No. 1, Art. 9; No. 17, Art. 2886; No. 24, Art. 4217; 2022, No. 18, Art. 3006) following changes:

1) in Item 1 of Article 32:

a) in subitem 15 of the word of "The Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation" shall be replaced with words "Fund of pension and social insurance of the Russian Federation";

b) in subitem 17 of the word of "Pension Fund of the Russian Federation" shall be replaced with words "Fund of pension and social insurance of the Russian Federation";

2) in Item 9.4 of Article 85:

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