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FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 4, 2022 No. 431-FZ

About modification of Article 149 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on October 19, 2022

Approved by the Federation Council on November 2, 2022

Article 1

Bring 149 parts two of the Tax Code of the Russian Federation in Item 2 of Article (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 2; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3524; No. 45, Art. 4377; 2005, No. 30, Art. 3130; 2006, No. 10, Art. 1065; No. 31, Art. 3436; No. 45, Art. 4628; No. 50, Art. 5279; 2007, No. 23, Art. 2691; No. 31, Art. 3991; No. 45, Art. 5417; 2008, No. 30, Art. 3616; No. 48, Art. 5504, 5519; No. 52, Art. 6237; 2009, No. 29, Art. 3598; No. 48, Art. 5731, 5737; No. 51, Art. 6155; No. 52, Art. 6455; 2010, No. 25, Art. 3070; No. 31, Art. 4198; No. 32, Art. 4298; No. 45, Art. 5756; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4583, 4593; No. 45, Art. 6335; No. 48, Art. 6731; No. 49, Art. 7014; No. 50, Art. 7359; 2012, No. 31, Art. 4334; No. 53, Art. 7596, 7619; 2013, No. 23, Art. 2889; No. 30, Art. 4031, 4048; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 23, Art. 2938; No. 48, Art. 6647; 2015, No. 1, Art. 17, 32; No. 48, Art. 6684, 6692; 2016, No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4175; No. 49, Art. 6844; 2017, No. 1, Art. 4; No. 11, Art. 1534; No. 30, Art. 4441; No. 45, Art. 6579; No. 47, Art. 6842; No. 49, Art. 7307, 7315, 7318; 2018, No. 1, Art. 50; No. 18, Art. 2565, 2568; No. 24, Art. 3410; No. 45, Art. 6847; No. 49, Art. 7496; No. 53, Art. 8419; 2019, No. 16, Art. 1826; No. 30, Art. 4112, 4113, 4114; 2020, No. 13, Art. 1857; No. 29, Art. 4501; No. 31, Art. 5024; No. 48, Art. 7627; 2021, No. 24, Art. 4214, 4217; No. 27, Art. 5133, 5136; No. 49, Art. 8146, 8147; 2022, No. 11, Art. 1597; No. 16, Art. 2598, 2599; No. 29, the Art. 5288, of 5290, of 5291) change, having added with its subitem 29.1 of the following content:

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