FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 4, 2022 No. 435-FZ

About modification of part the second 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 in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 49, Art. 4564; 2002, No. 22, Art. 2026; 2006, No. 31, Art. 3436; 2007, No. 31, Art. 4013; 2008, No. 48, Art. 5519; 2009, No. 29, Art. 3639; 2010, No. 15, Art. 1737; No. 31, Art. 4198; 2011, No. 11, Art. 1492; No. 48, Art. 6729; 2013, No. 30, Art. 4031; 2014, No. 48, Art. 6657; 2015, No. 1, Art. 18; No. 18, Art. 2616; 2016, No. 1, Art. 16; No. 7, Art. 920; 2017, No. 31, Art. 4803; No. 49, Art. 7307, 7326; 2018, No. 1, Art. 20; 2019, No. 30, Art. 4112; No. 39, Art. 5375; 2020, No. 14, Art. 2032; No. 46, Art. 7212; No. 48, Art. 7625, 7627; 2021, No. 27, Art. 5133; No. 49, Art. 8146; 2022, No. 13, Art. 1956; No. 16, Art. 2598; No. 29, Art. 5230, 5291) following changes:

1) in Article 214.2:

a) in Item 3 of the word "banks according to item 4 of this Article" shall be replaced with words "according to item 4 of this Article banks and (or) the "Deposit Insurance Agency" state corporation;

b) in paragraph one of item 4 of the word "The Bank Shall" "The bank or the "Deposit Insurance Agency" state corporation concerning banks (if the specified state corporation performs functions of temporary administration or power of the receiver (liquidator) of bank)" shall shall be replaced with words;

Article 223 to add 2) with Item 2.1 of the following content:

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