FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 21, 2022 No. 443-FZ

About introduction of amendments to article 4 parts one, part the second Tax Code of the Russian Federation and separate legal acts of the Russian Federation

Accepted by the State Duma on November 10, 2022

Approved by the Federation Council on November 16, 2022

Article 1

Bring 4 parts one of the Tax Code of the Russian Federation in Item 3 of Article (The Russian Federation Code, 1998, No. 31, Art. 3824; 2004, No. 27, Art. 2711; 2006, No. 31, Art. 3436; 2008, No. 26, Art. 3022; 2013, No. 30, Art. 4081; 2016, No. 27, Art. 4176; 2020, No. 14, Art. 2032; 2021, No. 24, Art. 4217; 2022, No. 11, Art. 1602; No. 13, Art. 1956) following changes:

In paragraph one of the word "and 2022" shall be replaced with words 1) ", 2022 and 2023", shall be replaced with words the words "and from January 1 to December 31, 2022" "and from January 1, 2022 to December 31, 2023";

Shall be replaced with words 2) in subitem 6 of the word "and 2022" ", 2022 and 2023".

Article 2

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, 5023; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 2, 5, 6; No. 21, Art. 1958; No. 28, Art. 2886; No. 46, Art. 4435, 4443; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 31, Art. 3222, 3231; No. 34, Art. 3517, 3518, 3520, 3522, 3524; No. 35, Art. 3607; No. 45, Art. 4377; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2707, 2710, 2717; No. 30, Art. 3101, 3104, 3112, 3117, 3118, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 10, Art. 1065; No. 12, Art. 1233; No. 23, Art. 2382; No. 31, Art. 3433, 3436, 3443, 3450, 3452; No. 45, Art. 4627, 4628, 4629; 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. 3598, 3611, 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, 22, 31; No. 11, Art. 1265; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3582, 3598, 3639, 3641; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5725, 5726, 5731, 5732, 5733, 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, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5750, 5756; No. 47, Art. 6034; No. 48, Art. 6247, 6248, 6250, 6251; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 11, Art. 1492; No. 23, Art. 3265; No. 24, Art. 3357; No. 26, Art. 3652; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4566, 4583, 4587, 4593, 4597, 4606; No. 45, Art. 6335; No. 47, Art. 6608, 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 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. 6747, 6748, 6749, 6750, 6751; No. 50, Art. 6958; No. 53, Art. 7584, 7596, 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. 5033, 5037, 5038, 5039; No. 44, Art. 5640, 5645; No. 48, Art. 6165; No. 49, Art. 6335; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 14, Art. 1544; No. 16, Art. 1835, 1838; No. 19, Art. 2313, 2321; No. 23, Art. 2930, 2936, 2938; No. 26, Art. 3373, 3393, 3404; No. 30, Art. 4220, 4222, 4239, 4245; 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, 2024; No. 24, Art. 3373, 3377; No. 27, Art. 3948, 3968; No. 29, Art. 4340, 4358; No. 41, Art. 5632; No. 48, Art. 6684, 6685, 6686, 6687, 6688, 6689, 6691, 6692; 2016, No. 1, Art. 6, 16, 18; No. 7, Art. 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, 3885; No. 27, Art. 4158, 4175, 4176, 4177, 4180, 4181, 4182, 4184; No. 49, Art. 6841, 6843, 6844, 6845, 6847, 6848, 6849, 6851; 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, 7322, 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; No. 49, Art. 7496, 7497, 7499; No. 53, Art. 8412, 8416, 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2225; No. 22, Art. 2664, 2665, 2667; No. 23, Art. 2906, 2908, 2920; No. 25, Art. 3167; No. 27, Art. 3523, 3527; No. 29, Art. 3843; 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, 7778; 2020, No. 6, Art. 587; 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. 31, Art. 5024, 5025; No. 42, Art. 6508, 6510, 6522, 6529; No. 46, Art. 7212; No. 48, Art. 7626, 7627; 2021, No. 1, Art. 9; No. 8, Art. 1198; No. 17, Art. 2887; No. 18, Art. 3047, 3048, 3049; No. 24, Art. 4214, 4217; No. 27, Art. 5133, 5136, 5137; 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; No. 27, Art. 4597, 4612, 4626; No. 29, Art. 5206, 5230, 5234, 5273, 5288, 5289, 5290, 5291, 5295, 5301; Russian newspaper, 2022, on November 8) following changes:

Article 148 to add 1) with Item 2.2 of the following content:

"2.2. The taxpayer, data on whom are included in the Unified State Register of Legal Entities or the Unified State Register of Private Entrepreneurs till October 5, 2022 inclusive, applies procedure for determination of the place of implementation of works (services) executed (rendered) in the territories of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region and (or) Kherson region which was applied to these works (services) about day of acceptance to the Russian Federation of the specified territories, in case of accomplishment of these works (rendering these services) on the basis:

1) the prisoner till October 5, 2022 inclusive the public (municipal) contract with the state or municipal customer of the Russian Federation or the agreement with state body (public institution), cross-border concern, state concern, the state unitary enterprise of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region or Kherson region on performance of works (rendering services) in the territories specified in paragraph one of this Item;

2) the agreement signed till October 5, 2022 inclusive with the legal entity to whom funds from the federal budget or the regional budget for performance of works (rendering services) in the territories specified in paragraph one of this Item are provided;

3) the agreement under which the taxpayer is collaborator, subcontractor under the contract, the agreement and (or) the agreement specified in subitems 1 and 2 of this Item (irrespective of date of the conclusion of such agreement);

4) the contract for performance of works (rendering services) signed till December 31, 2022 on the specified in paragraph one of this Item the territories which is not the contract, the agreement or the agreement specified in subitems 1 - 3 presents of Item. Provisions of this subitem are applied to works (services) which are performed (are rendered) till December 31, 2022 inclusive and which payment of all-in cost arrived till January 25, 2023 inclusive into the account of the taxpayer opened in bank.

Provisions of this Item are applied on condition of documentary confirmation of the actual accomplishment (rendering) of the works (services) specified in this Item, and also in the presence of the document confirming receipt of payment of cost of the performed works (the rendered services) in the case provided by the subitem 3 presents of Item.";

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