FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 14, 2022 No. 328-FZ

About introduction of amendments to article 284 parts two of the Tax Code of the Russian Federation and article 3 of the Federal law "About Modification of Parts the First and Second 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 284 parts two of the Tax Code of the Russian Federation in Item 1 of Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3413; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 28, Art. 2886; 2004, No. 31, Art. 3231; No. 34, Art. 3522; 2005, No. 24, Art. 2312; 2006, No. 23, Art. 2382; 2007, No. 21, Art. 2462; 2008, No. 30, Art. 3614; No. 48, Art. 5519; 2009, No. 1, Art. 13; No. 52, Art. 6444; 2010, No. 15, Art. 1737; No. 40, Art. 4969; 2011, No. 1, Art. 7; No. 49, Art. 7017, 7043; 2012, No. 41, Art. 5526; 2013, No. 19, Art. 2321; No. 40, Art. 5037, 5038; No. 44, Art. 5645; No. 52, Art. 6985; 2014, No. 48, Art. 6647, 6657, 6660, 6661; 2015, No. 1, Art. 17; No. 29, Art. 4340; No. 48, Art. 6687; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 22, Art. 3092; No. 27, Art. 4175; No. 49, Art. 6844; 2017, No. 1, Art. 16; No. 30, Art. 4448; No. 49, Art. 7320; 2018, No. 32, Art. 5087, 5090, 5094, 5095; No. 45, Art. 6828; No. 49, Art. 7496; No. 53, Art. 8416; 2019, No. 30, Art. 4112, 4113; No. 31, Art. 4428; No. 39, Art. 5375; 2020, No. 12, Art. 1657; No. 29, Art. 4505; No. 31, Art. 5024; No. 48, Art. 7627; 2021, No. 24, Art. 4217; No. 27, Art. 5133; No. 49, Art. 8146; 2022, No. 9, Art. 1250; No. 13, Art. 1955, 1956, 1957; No. 22, Art. 3535) following changes:

To add 1) with the new paragraph the eleventh the following content:

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