FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 14, 2022 No. 324-FZ

About modification of part the 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 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. 49, Art. 4564; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 2, 6; No. 21, Art. 1958; No. 28, Art. 2886; 2004, No. 27, Art. 2711, 2715; No. 31, Art. 3231; No. 34, Art. 3517, 3518, 3520, 3522, 3524, 3527; No. 35, Art. 3607; No. 45, Art. 4377; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 23, Art. 2382; No. 31, Art. 3436, 3452; No. 45, Art. 4628; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 31; No. 13, Art. 1465; No. 21, Art. 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; 2008, No. 18, Art. 1942; No. 30, Art. 3614, 3616; No. 48, Art. 5504, 5519; No. 49, Art. 5723, 5749; No. 52, Art. 6237; 2009, No. 1, Art. 13; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731, 5737; No. 51, Art. 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737, 1746; No. 19, Art. 2291; No. 21, Art. 2524; No. 25, Art. 3070; No. 31, Art. 4176, 4186, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5756; No. 48, Art. 6247, 6250; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 37; No. 11, Art. 1492; No. 17, Art. 2318; No. 23, Art. 3262; No. 24, Art. 3357; No. 26, Art. 3652; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4575, 4583, 4593; No. 45, Art. 6335; No. 47, Art. 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. 26, Art. 3447; No. 27, Art. 3588; No. 31, Art. 4334; No. 41, Art. 5526; No. 49, Art. 6750, 6751; No. 53, Art. 7596, 7604, 7607, 7619; 2013, No. 14, Art. 1647; No. 19, Art. 2321; No. 23, Art. 2866, 2889; No. 27, Art. 3444; No. 30, Art. 4031, 4045, 4048, 4049, 4081, 4084; No. 40, Art. 5037, 5038; 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. 23, Art. 2936, 2938; No. 26, Art. 3373; No. 30, Art. 4220, 4239; No. 40, Art. 5316; No. 48, Art. 6647, 6649, 6657, 6660, 6661, 6663; 2015, No. 1, Art. 13, 15, 16, 17, 18, 32; No. 10, Art. 1402; No. 14, Art. 2023; No. 18, Art. 2616; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 29, Art. 4340; No. 41, Art. 5632; No. 48, Art. 6684, 6686, 6687, 6688, 6689, 6692, 6693, 6694; 2016, No. 1, Art. 6, 16, 18; No. 7, Art. 920; No. 14, Art. 1902; No. 18, Art. 2504; No. 22, Art. 3092, 3098; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4175, 4177, 4180, 4181, 4182, 4184; No. 49, Art. 6841, 6842, 6843, 6844, 6849, 6851; 2017, No. 1, Art. 4, 16; No. 11, Art. 1534; No. 15, Art. 2133; No. 30, Art. 4441, 4448; No. 31, Art. 4803; No. 40, Art. 5753; No. 45, Art. 6578, 6579; No. 47, Art. 6842; No. 49, Art. 7305, 7307, 7313, 7314, 7315, 7316, 7318, 7320, 7322, 7323, 7324, 7325, 7326; 2018, No. 1, Art. 20, 50; No. 9, Art. 1289, 1291; 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, 4535; No. 32, Art. 5087, 5090, 5094, 5095, 5096; No. 45, Art. 6828, 6836, 6844, 6847; No. 47, Art. 7135; No. 49, Art. 7496, 7497; No. 53, Art. 8416, 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2225; No. 22, Art. 2667; No. 23, Art. 2906, 2908; No. 25, Art. 3167; No. 27, Art. 3523, 3527; No. 30, Art. 4112, 4113, 4114; No. 31, Art. 4414, 4427, 4428; No. 39, Art. 5371, 5372, 5373, 5374, 5375, 5377; No. 52, Art. 7777; 2020, No. 12, Art. 1657; No. 13, Art. 1857; No. 14, Art. 2032; No. 17, Art. 2699; No. 21, Art. 3229; No. 24, Art. 3746; No. 29, Art. 4501, 4505, 4514; No. 30, Art. 4746; No. 31, Art. 5024; No. 42, Art. 6508, 6522; No. 46, Art. 7212; No. 48, Art. 7625, 7627; 2021, No. 8, Art. 1198; No. 17, Art. 2886, 2887; No. 18, Art. 3047, 3048; No. 24, Art. 4214, 4217; No. 27, Art. 5133, 5136; No. 49, Art. 8146, 8147; 2022, No. 9, Art. 1250; No. 10, Art. 1394; No. 11, Art. 1597; No. 13, Art. 1955, 1956, 1957; No. 16, Art. 2598, 2599; No. 22, Art. 3535) following changes:

1) in Item 2 of Article 149:

a) add subitem 12.2 with paragraphs of the following content:

"services of operators of information systems in which release of digital financial assets, operators of exchange of digital financial assets and (or) operators of the investment platforms performing activities for the organization of investment attraction according to the Federal Law of August 2, 2019 No. 259-FZ "About investment attraction with use of investment platforms and about modification of separate legal acts of the Russian Federation" is performed: according to technical capability of the admission of the digital financial assets and (or) digital rights including at the same time digital financial assets and the utilitarian digital rights to the address in information systems (investment platforms); on provision to users of access to the information systems (investment platforms) in whom are performed release, accounting and (or) the address of the digital financial assets and (or) digital rights including at the same time digital financial assets and the utilitarian digital rights; on introduction of records and (or) change of records about the digital financial assets and (or) the digital rights including at the same time digital financial assets and the utilitarian digital rights in information systems (investment platforms), including about making of transition of the rights certified by such digital financial assets and (or) the digital rights to the new owner; on implementation with use of the nominal accounts opened for the specified operators, the calculations connected with release of the digital financial assets and (or) digital rights including at the same time digital financial assets and the utilitarian digital rights, periodical payments on such digital financial assets and (or) the digital rights, the redemption of such digital financial assets and (or) digital rights and also according to transactions with them (including the transactions connected with money transfer and performed according to the nominal account); on identification of users of information systems at the request of other operators of information systems in which release of digital financial assets, and also operators of exchange of digital financial assets is performed. Provisions of this paragraph do not extend to realization of consulting services and services in provision of the rights to use programs for electronic computers (if other is not provided by the subitem 26 of this Item);

the services which are not specified in the paragraph the thirteenth this subitem and rendered by operators of information systems in which release of digital financial assets, operators of exchange of digital financial assets and (or) operators of investment platforms is performed provided that such services are directly connected with release of the digital financial assets and (or) digital rights including at the same time digital financial assets and the utilitarian digital rights, their accounting, the address and also with the redemption (according to the list of services approved by the Government of the Russian Federation).

For the purpose of of this Code the redemption of the digital financial asset and (or) digital right including at the same time digital financial asset and the utilitarian digital right is understood as transaction on execution by person who issued these digital financial asset and (or) the digital right, the obligation certified by these digital financial asset and (or) the digital right from which repayment of record about these digital financial asset and (or) the digital right in information system, by payment of money or transfer of securities, goods, other property (performance of works, rendering services, transfer of exclusive rights on results of intellectual activities and (or) rights to use of results of intellectual activities) in accordance with the terms of the decision on release of these of digital financial asset and (or) the digital right results;";

b) add with the subitem 38 of the following content:

"38) digital financial assets.";

2) in Article 154:

a) state Item 1 in the following edition:

"1. The tax base in case of realization by the taxpayer of goods (works, services) if other is not provided by this Article, is determined as the cost of these goods (works, services) estimated proceeding from the prices determined according to Article 105.3 of this Code taking into account excises (for excise goods) and without inclusion of tax amount.

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