FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 14, 2022 No. 306-FZ

About modification of Chapter 25.3 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on June 28, 2022

Approved by the Federation Council on July 8, 2022

Article 1

Bring in Chapter 25.3 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2004, No. 45, Art. 4377; 2005, No. 30, Art. 3117; 2006, No. 1, Art. 12; No. 31, Art. 3436; 2007, No. 49, Art. 6071; 2008, No. 52, Art. 6218, 6219; 2009, No. 1, Art. 19; No. 29, Art. 3582; No. 52, Art. 6450; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6247; 2011, No. 1, Art. 7; No. 30, Art. 4587; No. 47, Art. 6608; 2012, No. 49, Art. 6750; No. 50, Art. 6958; 2013, No. 23, Art. 2866; No. 30, Art. 4084; 2014, No. 16, Art. 1835; No. 26, Art. 3404; No. 30, Art. 4222; No. 45, Art. 6159; No. 48, Art. 6662; 2015, No. 10, Art. 1393; No. 18, Art. 2615; No. 27, Art. 3948; 2016, No. 11, Art. 1480; No. 49, Art. 6844, 6845, 6847; 2017, No. 49, Art. 7318, 7324; 2018, No. 1, Art. 14; No. 11, Art. 1585; No. 31, Art. 4822, 4823; No. 32, Art. 5094; No. 45, Art. 6828; No. 53, Art. 8412; 2019, No. 18, Art. 2225; No. 22, Art. 2665; No. 27, Art. 3523; No. 30, Art. 4100; No. 39, Art. 5371, 5375; 2020, No. 17, Art. 2707; No. 48, Art. 7627; 2021, No. 17, Art. 2887; No. 18, Art. 3049; No. 24, Art. 4217; No. 27, Art. 5133) following changes:

1) in Article 333.23:

a) in the name of the word "and constitutional (authorized) courts of subjects of the Russian Federation" to exclude;

b) declare Item 2 invalid;

c) in Item 3 of the word "and constitutional (authorized) courts of subjects of the Russian Federation" to exclude, "the specified courts" shall be replaced with words words "the specified court";

The subitem 3 of Item 1 of Article 333.35 to declare 2) invalid;

In paragraph eight of Item 3 of Article 333.40 of the word "and constitutional (authorized) courts of subjects of the Russian Federation" to exclude 3).

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