FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 19, 2022 No. 552-FZ

About modification of Article 102 parts one of the Tax Code of the Russian Federation

Accepted by the State Duma on December 7, 2022

Approved by the Federation Council on December 14, 2022

Article 1

Bring 102 parts one of the Tax Code of the Russian Federation in Article (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2000, No. 2, Art. 134; 2003, No. 27, Art. 2700; 2004, No. 27, Art. 2711; 2007, No. 18, Art. 2118; 2008, No. 26, Art. 3022; 2011, No. 1, Art. 16; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575; No. 47, Art. 6611; No. 48, Art. 6730; 2012, No. 50, Art. 6954; 2013, No. 26, Art. 3207; No. 40, Art. 5037; 2014, No. 48, Art. 6663; 2015, No. 24, Art. 3377; 2016, No. 18, Art. 2510; No. 27, Art. 4176, 4177; No. 49, Art. 6844; 2017, No. 49, Art. 7312; 2018, No. 32, Art. 5095; 2019, No. 39, Art. 5375; 2020, No. 13, Art. 1857; No. 48, Art. 7627; 2021, No. 17, Art. 2886; No. 24, Art. 4217; 2022, No. 18, Art. 3006; No. 29, the Art. 5206, of 5230) change, having added it with Item 13 of the following content:

"13. Provisions of this Article regarding prohibition on disclosure of the data which are tax secret, requirements to the special mode of storage of the specified data and access to them, responsibility for loss of the documents containing the specified data or for disclosure of the specified data extend to the data on removal from accounting in tax authorities of physical persons in connection with death which arrived from the tax authorities in banks for the purpose of established by the Federal Law "About Banks and Banking Activity".

In banks the officials determined by heads of such banks have access to the data specified in this Item which are tax secret.".

Article 2

This Federal Law becomes effective since May 18, 2023.

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