FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 14, 2022 No. 323-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on July 5, 2022

Approved by the Federation Council on July 8, 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, 3421, 3429; No. 53, Art. 5015; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 2, 6; No. 19, Art. 1749; No. 21, Art. 1958; No. 28, Art. 2879, 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 31, Art. 3222, 3231; No. 34, Art. 3517, 3518, 3520, 3522, 3524, 3525; No. 35, Art. 3607; No. 41, Art. 3994; No. 45, Art. 4377; 2005, No. 1, Art. 9, 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3101, 3104, 3117, 3118, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 10, Art. 1065; No. 23, Art. 2382; No. 31, Art. 3433, 3436, 3443, 3450, 3452; No. 45, Art. 4627, 4628; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 31, 39; No. 13, Art. 1465; No. 21, Art. 2461, 2462; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5416, 5417, 5432; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 26, Art. 3022; No. 27, Art. 3126; No. 30, Art. 3591, 3598, 3614, 3616; No. 48, Art. 5504, 5519; No. 49, Art. 5723, 5749; No. 52, Art. 6218, 6219, 6237; 2009, No. 1, Art. 13, 19, 21, 31; No. 11, Art. 1265; No. 18, Art. 2147; No. 23, Art. 2772, 2775; No. 29, Art. 3582, 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731, 5732, 5737; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6450, 6455; 2010, No. 15, Art. 1737, 1746; No. 19, Art. 2291; No. 25, Art. 3070; No. 31, Art. 4176, 4186, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5750, 5756; No. 47, Art. 6034; No. 48, Art. 6247, 6250; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 11, Art. 1492; No. 24, Art. 3357; No. 26, Art. 3652; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4566, 4575, 4583, 4587, 4593, 4596, 4597; No. 45, Art. 6335; No. 47, Art. 6608, 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7015, 7016, 7017, 7037, 7043; No. 50, Art. 7359; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3588; No. 31, Art. 4334; No. 41, Art. 5526, 5527; No. 49, Art. 6748, 6749, 6750, 6751; No. 50, Art. 6958; No. 53, Art. 7584, 7596, 7603, 7604, 7619; 2013, No. 19, Art. 2321; No. 23, Art. 2866, 2889; No. 27, Art. 3444; No. 30, Art. 4031, 4046, 4048, 4049, 4081, 4084; No. 40, Art. 5037, 5038, 5039; No. 44, Art. 5640, 5645; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835, 1838; No. 19, Art. 2313, 2321; No. 23, Art. 2936, 2938; No. 26, Art. 3373, 3404; No. 30, Art. 4220, 4222, 4239; No. 40, Art. 5316; No. 45, Art. 6159; No. 48, Art. 6647, 6657, 6660, 6661, 6662, 6663; 2015, No. 1, Art. 5, 13, 15, 16, 17, 18, 32; No. 10, Art. 1402; No. 14, Art. 2023, 2025; No. 24, Art. 3373, 3377; No. 27, Art. 3948, 3968; No. 29, Art. 4340; No. 41, Art. 5632; No. 48, Art. 6684, 6685, 6686, 6687, 6688, 6689, 6691, 6692, 6693, 6694; 2016, No. 1, Art. 6, 16, 18; No. 7, Art. 913, 920; No. 9, Art. 1169; No. 11, Art. 1480; No. 14, Art. 1902; No. 15, Art. 2063, 2064; No. 18, Art. 2504; No. 22, Art. 3092, 3098; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4158, 4175, 4176, 4177, 4180, 4181, 4182, 4184; No. 49, Art. 6841, 6843, 6844, 6845, 6846, 6847, 6848, 6849, 6851; No. 52, Art. 7497; 2017, No. 1, Art. 4, 16; No. 11, Art. 1534; No. 15, Art. 2131, 2133; No. 30, Art. 4441, 4446, 4448, 4449; No. 31, Art. 4803; No. 40, Art. 5753; No. 45, Art. 6578, 6579; No. 47, Art. 6842; No. 49, Art. 7307, 7313, 7314, 7315, 7316, 7318, 7320, 7321, 7322, 7323, 7324, 7325, 7326; 2018, No. 1, Art. 14, 20, 50; No. 9, Art. 1289, 1291; No. 11, Art. 1585; No. 18, Art. 2558, 2565, 2568, 2575, 2583; No. 24, Art. 3404, 3410; No. 27, Art. 3942; No. 28, Art. 4143; No. 30, Art. 4534; No. 31, Art. 4822, 4823; No. 32, Art. 5087, 5090, 5093, 5094, 5095, 5096; No. 45, Art. 6828, 6836, 6844, 6847; No. 47, Art. 7126, 7135; No. 49, Art. 7496, 7497, 7498, 7499; No. 53, Art. 8412, 8416, 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2202, 2225; No. 22, Art. 2664, 2665, 2667; No. 23, Art. 2906, 2908, 2920; No. 25, Art. 3167; No. 27, Art. 3523, 3527; No. 30, Art. 4112, 4113, 4114; No. 31, Art. 4414, 4427, 4428, 4443; No. 39, Art. 5371, 5372, 5373, 5374, 5375, 5376, 5377; No. 52, Art. 7777; 2020, No. 12, Art. 1657; No. 13, Art. 1857; No. 14, Art. 2032; No. 17, Art. 2699, 2707; No. 24, Art. 3746; No. 29, Art. 4501, 4505, 4514; No. 30, Art. 4746; No. 31, Art. 5024; No. 42, Art. 6507, 6508, 6510, 6522, 6527, 6529; No. 46, Art. 7212; No. 48, Art. 7625, 7627; 2021, No. 1, Art. 9; No. 8, Art. 1198; No. 15, Art. 2455; No. 17, Art. 2886, 2887; No. 18, Art. 3047, 3048, 3049; No. 24, Art. 4214, 4216, 4217; No. 27, Art. 5133, 5136, 5137; No. 49, Art. 8145, 8146, 8147; 2022, No. 9, Art. 1250; No. 10, Art. 1394; No. 11, Art. 1597, 1600; No. 13, Art. 1955, 1956, 1957; No. 16, Art. 2598, 2599; No. 18, Art. 3007; No. 22, Art. 3535; Russian newspaper, 2022, on June 30, on July 1) following changes:

1) Item 2 of Article 146:

a) add with the subitem 22 following of content:

"22) rendering to the population services in connection (technological accession), including to the actual accession, to gas distribution networks of the gas-using equipment located in the households belonging to physical persons on the property right or the provided law other right intending to use gas for satisfaction of the personal, family, house and other needs which are not connected with implementation of business (professional) activity taking into account accomplishment of actions within such connection (technological accession) to borders of the parcels of land belonging to the specified physical persons on the property right or other right provided by the law provided that based on acts of the Government of the Russian Federation these services are rendered without collection of payment from physical persons;";

b) add with the subitem 23 following of content:

"23) transfer of gas and (or) rendering services in its transportation on gas distribution networks on a grant basis to the consumers using gas for ensuring permanent burning of the Eternal flame and periodic burning of Fire of memory on the military burials and memorial constructions which are out of military burials according to the Law of the Russian Federation of January 14, 1993 No. 4292-I "About perpetuating of memory of the dead in case of protection of the Fatherland" provided that based on acts of the Government of the Russian Federation transfer of gas and rendering services in its transportation on gas distribution networks are performed without collection of payment from consumers.";

Item 5 of article 148 after the words "place of rendering" to add 2) with words to "the physical persons who are not individual entrepreneurs";

3) in Article 149:

a) add Item 2 with the subitem 39 of the following content:

"39) property (except for money) and (or) property rights to physical person the taxpayer - the foreign organization (foreign structure without formation of legal entity), the income from which receipts of this physical person is subject to release from the taxation income tax according to Item 60.2 of article 217 of this Code.";

b) in Item 3:

state subitem 9 in the following edition:

"9) realization of ore, the concentrates and other industrial products containing precious metals, scrap and waste of precious metals for production of precious metals and refining; realization of precious metals by taxpayers (except for 164 of this Code specified in the subitem 6 of Item 1 of Article) and realization of gemstones by taxpayers (except for 164 of this Code specified in subitem 6.1 of Item 1 of Article) to the State fund of precious metals and gemstones of the Russian Federation, funds of precious metals and gemstones of subjects of the Russian Federation, the Central bank of the Russian Federation and banks; realization of the raw gemstones (except for the rough natural diamonds) for processing to the companies irrespective of patterns of ownership for the subsequent sale for export; realization of gemstones in raw materials and facetted (except for 164 of this Code specified in subitem 6.1 of Item 1 of Article) to the specialized external economic organizations; realization of precious metals from the State fund of precious metals and gemstones of the Russian Federation, from funds of precious metals and gemstones of subjects of the Russian Federation to the specialized external economic organizations, the Central bank of the Russian Federation and banks; realization of precious metals in ingots and the processed natural diamonds the Central bank of the Russian Federation and banks to the Central bank of the Russian Federation and banks, including under contracts of the order, the commission or agency agreements with the Central bank of the Russian Federation and banks, irrespective of the placement of these ingots or the processed natural diamonds to storage of the Central bank of the Russian Federation or storage of banks; realization of precious metals in ingots and the processed natural diamonds banks to physical persons irrespective of the placement of these ingots or the processed natural diamonds to storages of banks, and also realization of precious metals in ingots the Central bank of the Russian Federation and banks to other persons provided that these ingots remain in one of storages (The state storage of values, storage of the Central bank of the Russian Federation or storages of banks);";

declare subitem 10 invalid;

in subitem 15:

the paragraph one after the words "including percent on them" to add with words "transactions of financing of participation in the credit (loan) in cash, including percent on them,";

in the paragraph the second word of "papers";" to replace with the word of "papers".";

add with the paragraph of the following content:

"For the purpose of of this Code transaction of financing of participation in the credit (loan) the agreement signed according to the Federal Law of December 31, 2017 No. 486-FZ "About syndicated loan (loan) and modification of separate legal acts of the Russian Federation" or the applicable legislation of foreign states is recognized;";

the subitem 26 after the words "and (or) credit agreements" to add with words "agreements on financing of participation in the credit (loan) in cash,";

"Item 3" shall be replaced with words 4) in Item 2 of Article 161 of the word "Items 3 and 10.1";

5) in Item 1 of Article 164:

a) add with subitem 6.1 of the following content:

"6. 1) the rough natural diamonds to the State fund of precious metals and gemstones of the Russian Federation, funds of precious metals and gemstones of subjects of the Russian Federation, the Central bank of the Russian Federation, banks, other organizations by the taxpayers performing production of gemstones;

the processed natural diamonds to the State fund of precious metals and gemstones of the Russian Federation, funds of precious metals and gemstones of subjects of the Russian Federation, the Central bank of the Russian Federation and banks the taxpayers performing production of gemstones;";

b) state subitem 10 in the following edition:

"10) the constructed courts which are subject to registration in the Russian international register of courts, and also in 2022 courts belonging on the property right of the Russian leasing company and registered in the Russian international register of courts on condition of submission to tax authorities of documents, stipulated in Article the 165th of this Code;";

6) in Article 165:

a) add with Item 8.1 of the following content:

"8.1. In case of sales of goods, 164 of this Code provided by subitem 6.1 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent (or features of the taxation) the following documents are submitted to tax authorities:

1) the contract (the copy of the contract) for realization of the rough natural diamonds and (or) the processed natural diamonds;

2) documents (their copy) confirming transfer of the rough natural diamonds to the State fund of precious metals and gemstones of the Russian Federation, to funds of precious metals and gemstones of subjects of the Russian Federation, the Central bank of the Russian Federation, banks, other organizations and (or) transfer of the processed natural diamonds to the State fund of precious metals and gemstones of the Russian Federation, funds of precious metals and gemstones of subjects of the Russian Federation, the Central bank of the Russian Federation, banks.";

b) in Item 13:

add subitem 1 with words ", or other contract (the copy of the agreement) for realization of the vessel signed in 2022 by the taxpayer seller, being the Russian leasing company with the partner";

add subitem 2 with words "(it is not represented in case of realization of the vessel by the Russian leasing company)";

add subitem 3 with the words "or from the Russian leasing company to the partner";

7) in Item 3 of Article 168:

a) add with the new paragraph third the following content:

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