FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 19, 2022 No. 520-FZ

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

Accepted by the State Duma on December 8, 2022

Approved by the Federation Council on December 14, 2022

Article 1

Bring 149 parts two of the Tax Code of the Russian Federation in paragraph one of the subitem 26 of 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, Art. 5288, 5290, 5291; No. 45, Art. 7676; The Russian newspaper, 2022, on November 24) change, having added it after words of "the Russian programs for electronic computers and databases" with the words "and (or) unified register of results of research, developmental and technological works of military, special or dual purpose".

Article 2

This Federal Law becomes effective since January 1, 2023.

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