FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 16, 2022 No. 96-FZ

About modification of part the second Tax Code of the Russian Federation and separate legal acts of the Russian Federation

Accepted by the State Duma on April 6, 2022

Approved by the Federation Council on April 13, 2022

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 2, 6; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 34, Art. 3520, 3524; No. 45, Art. 4377; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 30, Art. 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436, 3443; No. 45, Art. 4627, 4628; No. 50, Art. 5279; 2007, No. 1, Art. 39; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5417; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 27, Art. 3126; No. 30, Art. 3614, 3616; No. 48, Art. 5504, 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 31; No. 11, Art. 1265; No. 29, Art. 3598, 3639; No. 48, Art. 5731, 5737; No. 51, Art. 6153, 6155; No. 52, Art. 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 21, Art. 2524; No. 25, Art. 3070; No. 31, Art. 4198; No. 32, Art. 4298; No. 45, Art. 5756; No. 47, Art. 6034; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 11, Art. 1492; No. 24, Art. 3357; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4583, 4587, 4593, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7037; No. 50, Art. 7359; 2012, No. 19, Art. 2281; No. 25, Art. 3268; No. 31, Art. 4334; No. 41, Art. 5527; No. 49, Art. 6751; No. 53, Art. 7596, 7619; 2013, No. 23, Art. 2866, 2889; No. 30, Art. 4031, 4048, 4081, 4084; 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. 23, Art. 2938; No. 26, Art. 3373; No. 30, Art. 4220; No. 48, Art. 6647, 6649, 6657, 6663; 2015, No. 1, Art. 13, 16, 17, 18, 32; No. 10, Art. 1402; No. 18, Art. 2616; No. 24, Art. 3377; No. 27, Art. 3968; No. 48, Art. 6684, 6692, 6693; 2016, No. 1, Art. 16, 18; No. 7, Art. 920; No. 18, Art. 2504; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4175, 4176, 4182; No. 49, Art. 6842, 6844; 2017, No. 1, Art. 4; No. 11, Art. 1534; No. 15, Art. 2131; No. 30, Art. 4441, 4446; No. 40, Art. 5753; No. 45, Art. 6579; No. 47, Art. 6842; No. 49, Art. 7307, 7314, 7315, 7316, 7318, 7326; 2018, No. 1, Art. 20, 50; No. 18, Art. 2565, 2568, 2575, 2583; No. 24, Art. 3404, 3410; No. 32, Art. 5087; No. 45, Art. 6847; No. 49, Art. 7496, 7499; No. 53, Art. 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2225; No. 23, Art. 2908, 2920; No. 27, Art. 3527; No. 30, Art. 4112, 4113, 4114; No. 31, Art. 4414; No. 39, Art. 5371, 5374, 5375; 2020, No. 12, Art. 1657; No. 13, Art. 1857; No. 17, Art. 2699; No. 24, Art. 3746; No. 29, Art. 4501, 4505; No. 31, Art. 5024; No. 46, Art. 7212; No. 48, Art. 7625, 7627; 2021, No. 24, Art. 4214, 4217; No. 27, Art. 5133, 5136; No. 49, Art. 8146, 8147; 2022, No. 9, Art. 1250; No. 11, Art. 1597; No. 13, Art. 1955, 1956) following changes:

1) in Article 149:

a) to add subitem 12.2 of Item 2 with the paragraph of the following content:

"the services in determination of cash amount (quantity of other property) which are subject to transfer under the agreement which is the derivative financial instrument and (or) under the agreement signed for the purpose of ensuring obligation fulfillment from the agreement which is the derivative financial instrument, to presentation of the requirements provided by the specified agreements, to making of other actions necessary for implementation of the rights and fulfillment of duties of each of the parties under the specified agreements rendered by the clearing organizations, credit institutions, brokers or depositaries based on the general agreement (the single agreement), the agreement which is the derivative financial instrument or the agreement signed for the purpose of ensuring obligation fulfillment from the agreement which is the derivative financial instrument;";

b) the paragraph one of the subitem 15 of Item 3 after words "securities, including percent on them," to add with words "transactions on provision of security payment in cash or securities, including the sums of money which are subject to payment for provision of security payment, performed according to the Federal Law "About the Security Market" according to the repurchase agreements, agreements which are derivative financial instruments and (or) agreements of other type which subject are securities and (or) foreign currency, including under the specified agreements signed on the conditions determined by the general agreement (the single agreement)";

Item 1 of Article 223 to add 2) with the subitem 8 of the following content:

"8) offsetting of security payment on account of execution of the obligation provided to them and (or) the termination of the obligation provided to them - in case of receipt of the income in type of security payment, stipulated by the legislation the Russian Federation if such security payment does not return to person which brought it.";

The paragraph of the seventh of Item 7 of Article 226 to state 3) in the following edition:

"The tax amount which is subject to payment in the budget for the location of separate division of the organization is determined proceeding from income amount, the taxable, charged and paid to workers this separate division, and also proceeding from the amounts of the income charged and paid under the agreements of civil nature signed by separate division (authorized persons of separate division) on behalf of such organization with physical persons or with the organizations (concerning the income, calculation of tax on which is performed according to Article 226.1 of this Code).";

Shall be replaced with words 4) in the subitem 2 of Item 1 of Article 251 of the word of "pledge or deposit" "pledge, deposit, security payment";

Item 32 of Article 270 to add 5) with words ", security payment";

6) in Item 9 of Article 282:

a) the paragraph one after the words "by the second part of repo" to add with the words "under the agreement (agreement) on security payment";

b) add with the new paragraph the fifth the following content:

"transfer of security under the agreement (agreement) on security payment;";

c) the fifth - the eighth to consider paragraphs respectively paragraphs the sixth - the ninth;

d) the ninth to consider the paragraph the paragraph the tenth and its after the words "by the second part of repo", to add with the words "and (or) to agreements (agreements) on security payment";

e) the tenth to consider the paragraph the paragraph the eleventh;

e) the eleventh to consider the paragraph the paragraph the twelfth and its after words to "loan agreement", to add with words "to the agreement (agreement) on security payment,";

g) the twelfth - the twenty first to consider paragraphs respectively paragraphs the thirteenth - the twenty second;

7) in Article 282.1:

a) state the name in the following edition:

"Article 282.1. Features of the taxation when implementing transactions of loan securities and transactions with securities within security payment";

b) add with Items 12 and 13 of the following content:

"12. The rules provided by Items 4, of 5, of 9, 10 and 11 these Articles for the loan agreement are applied to transactions with securities within security payment.

If the agreement (agreement) on security payment is signed not on the conditions determined by the general agreement (the single agreement) rules, stipulated in Item 2 these Articles for the loan agreement are also applied to the transactions specified in paragraph one of this Item.

13. If other is not established by this Article, the income and expenses within security payment are determined by securities according to the procedure, stipulated in Article the 280th of this Code, for date of discharge of return of securities by offsetting of the demands in reconvention following from agreements for the purpose of ensuring obligation fulfillment on which the corresponding security payment is provided, and also in case of determination of the amount net - obligations.".

Article 2

Part 2 of article 3 of the Federal Law of September 30, 2013 No. 267-FZ "About modification of parts the first and second the Tax Code of the Russian Federation regarding sales promotion of regional investment projects in the territories of the Far Eastern Federal District and certain subjects of the Russian Federation" (The Russian Federation Code, 2013, as No. 40, the Art. 5037) to recognize invalid.

Article 3

Bring in article 4 of the Federal Law of May 23, 2016 No. 144-FZ "About modification of parts the first and second the Tax Code of the Russian Federation" (The Russian Federation Code, 2016, No. 22, the Art. 3092) the following changes:

1) regarding 3 words" (in edition of this Federal Law)" to exclude, add with words "if other is not provided by part 4 of this Article";

To add 2) with part 4 following of content:

"4. Since January 1, 2029 provisions of Item 1.5 of Article 284, of Articles 284.3 and 288.2 of part two of the Tax Code of the Russian Federation are applied only by taxpayers - the participants of regional investment projects included in the register of participants of regional investment projects and realizing regional investment projects, the amount of capital investments in which makes at least 300 billion rubles.".

Article 4

1. This Federal Law becomes effective from the date of its official publication, except for provisions for which this Article establishes other terms of their introduction in force.

2. Item 3 of article 1 of this Federal Law becomes effective after one month from the date of official publication of this Federal Law.

3. Items 1, of 2, 4 - 7 articles 1 of this Federal Law become effective after one month from the date of official publication of this Federal Law, but not earlier than the 1st of the next tax period on the corresponding tax.

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