FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 19, 2022 No. 523-FZ

About modification of part the second Tax Code of the Russian Federation and separate legal acts of the Russian Federation

Accepted by the State Duma on December 13, 2022

Approved by the Federation Council on December 14, 2022

Article 1

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. 33, Art. 3413; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 2, 6; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 34, Art. 3520, 3522, 3524; No. 45, Art. 4377; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 30, Art. 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 23, Art. 2382; No. 31, Art. 3436, 3443; No. 45, Art. 4627, 4628; No. 50, Art. 5279; 2007, No. 1, Art. 39; No. 21, Art. 2462; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5417; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 27, Art. 3126; No. 30, Art. 3614, 3616; No. 48, Art. 5504, 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 13, 31; No. 11, Art. 1265; No. 29, Art. 3598; No. 48, Art. 5731, 5737; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 25, Art. 3070; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5756; No. 47, Art. 6034; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4583, 4587, 4593, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7017, 7037, 7043; No. 50, Art. 7359; 2012, No. 19, Art. 2281; No. 25, Art. 3268; No. 31, Art. 4334; No. 41, Art. 5526, 5527; No. 53, Art. 7596, 7619; 2013, No. 19, Art. 2321; No. 23, Art. 2866, 2889; No. 30, Art. 4031, 4048; No. 40, Art. 5037, 5038; No. 44, Art. 5645; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835, 1838; No. 19, Art. 2313; No. 23, Art. 2938; No. 26, Art. 3373; No. 48, Art. 6647, 6657, 6660, 6661, 6663; 2015, No. 1, Art. 13, 16, 17, 32; No. 10, Art. 1402; No. 24, Art. 3377; No. 29, Art. 4340; No. 48, Art. 6684, 6687, 6692, 6694; 2016, No. 1, Art. 16, 18; No. 7, Art. 920; No. 18, Art. 2504; No. 22, Art. 3092; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4175, 4176; No. 49, Art. 6844; 2017, No. 1, Art. 4, 16; No. 11, Art. 1534; No. 15, Art. 2131; No. 30, Art. 4441, 4446, 4448; No. 40, Art. 5753; No. 45, Art. 6579; No. 47, Art. 6842; No. 49, Art. 7307, 7314, 7315, 7316, 7318, 7320; 2018, No. 1, Art. 20, 50; No. 18, Art. 2565, 2568, 2575; No. 24, Art. 3410; No. 30, Art. 4534; No. 32, Art. 5087, 5090, 5094, 5095; No. 45, Art. 6828, 6847; No. 49, Art. 7496, 7499; No. 53, Art. 8416, 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2225; No. 23, Art. 2908, 2920; No. 30, Art. 4112, 4113, 4114; No. 31, Art. 4414, 4428; No. 39, Art. 5371, 5374, 5375; 2020, No. 12, Art. 1657; No. 13, Art. 1857; No. 17, Art. 2699; No. 24, Art. 3746; No. 29, Art. 4501, 4505, 4514; No. 31, Art. 5024; No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 24, Art. 4214, 4217; No. 27, Art. 5133, 5136; 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, 5288, 5290, 5291, 5295, 5301; No. 45, Art. 7676; No. 48, Art. 8310) following changes:

Item 2 of Article 149 to add 1) with the subitem of 41 following contents:

"41) works (services), the property rights which are carried out (rendered), transferred by non-profit organizations within implementation of federal projects by them which source of financial provision is the subsidy from the federal budget provided based on the Federal Law on the federal budget the current financial year and planning period to the specified organizations which are determined by this Federal Law as receivers of subsidy.";

The subitem 61 of Item 1 of Article 251 to state 2) in the following edition:

"61) in work type (services), the property rights acquired gratuitously from public authorities, local government bodies, corporation of development of small and medium entrepreneurship and its subsidiaries, the organizations included in the unified register of the organizations of infrastructure of support according to the Federal Law of July 24, 2007 in No. 209-FZ "About development of small and medium entrepreneurship in the Russian Federation", within accomplishment of the powers assigned to them by them on support of subjects of small and medium entrepreneurship according to the Federal Law of July 24, 2007 No. 209-FZ "About development of small and medium entrepreneurship in the Russian Federation", the organizations performing functions on support of export according to the Federal Law of December 8, 2003 No. 164-FZ "About bases of state regulation of foreign trade activity" within accomplishment of the powers assigned to them by them on support of export according to the Federal Law of December 8, 2003 No. 164-FZ "About bases of state regulation of foreign trade activity", and also from the organizations which perform sales activity of federal projects at the expense of the subsidies provided based on the Federal Law on the federal budget the current financial year and planning period and which are determined by this Federal Law as receivers of subsidy within implementation of such federal projects if accomplishment of the specified works (rendering services), transfer of property rights are performed in accordance with the legislation of the Russian Federation, the legislation of subjects of the Russian Federation, acts of local government bodies.

Provisions of this subitem extend also to the income in work type (services), the property rights acquired from physical persons or legal entities if payment of cost of the specified works (services), property rights is performed by persons specified in paragraph one of this subitem within accomplishment of given power by them;";

3) in Item 7 of Article 272:

a) add subitem 6 with words "if other is not provided by subitems 6.1 and 6.2 of this Item";

b) add with subitem 6.2 of the following content:

"6. 2) date of the termination (execution) of requirements (obligations) expressed in foreign currency in case of writedown (revaluation) of which arises negative exchange difference, - on expenses in the form of the negative exchange difference which arose in 2022 according to the requirements (obligations) which are not stopped as of December 31, 2022, including according to agreement requirements of bank deposit (deposit) which cost is expressed in foreign currency (except for advance payments) if the taxpayer makes the decision on application of accounting treatment for expenses according to this subitem and in time, established for submission of the tax declaration on tax for tax period of 2022, or in case of submission of the specified declaration for the last accounting period of 2022 the notification in any form of adoption of such decision is sent to tax authority. At the same time the decision made by the taxpayer cannot be changed. The application by the taxpayer of the specified procedure which entailed increase in the amounts of advance payments on tax for the accounting periods of 2022 does not attract charge of penalty fee for delay of execution by the taxpayer of obligation on payment of the corresponding advance payments on condition of the tax discharge for 2022 no later than the tax payment due date established by this Chapter. Provisions of this subitem are not applied by banks;";

Item 1.14 of article 284 after words of "participants of special investment contracts" to add 4) with words "if other party of this contract is the Russian Federation,";

Article 284.2 to add 5) with Item 7 of the following content:

"7. The tax rate of 0 percent, stipulated in Item 4.1 Articles 284 of this Code, is applied also to the tax base determined by the income from transactions on realization or from other disposal (including repayments) in 2022 shares (shares in the authorized capital) the Russian organizations received according to the bargains concluded in 2022 by the taxpayer concerning whom for date of the conclusion of such transactions foreign states, by economic, political, military or other associations of the countries, the international financial and other organizations established the prohibitive, rationing and (or) other similar arrangements entered in 2022 and consisting in establishment of prohibitions and (or) restrictions for carrying out calculations and (or) implementation of financial transactions, prohibitions or restrictions for carrying out transactions connected with loan financing and (or) acquisition or alienation of securities (share in the authorized capital) provided that for date of implementation of the specified shares (shares in the authorized capital) they continuously belonged to the taxpayer on the property right or other corporeal right more than one year.".

Article 2

Regarding 3rd article 2 of the Federal Law of November 23, 2020 No. 372-FZ "About modification of part the second the Tax Code of the Russian Federation regarding the taxation of the income of the physical persons exceeding 5 million rubles for tax period" (The Russian Federation Code, 2020, No. 48, the Art. 7625) the words "in 2021 or 2022" shall be replaced with words "in 2021 - 2023".

Article 3

Bring in the Federal Law of March 26, 2022 No. 67-FZ "About modification of parts the first and second the Tax Code of the Russian Federation and article 2 of the Federal law "About Modification of Part the Second Tax Code of the Russian Federation" (The Russian Federation Code, 2022, No. 13, the Art. 1956) the following changes:

The subitem "an" of Item 13 of Article 2 to exclude 1);

Article 5 to add 2) with parts 7 - 9 following contents:

"7. In 2022 banks have the right not to apply the procedure for recognition in the income of positive exchange differences provided by subitem 7.1 of item 4 of article 271 of the Tax Code of the Russian Federation.

8. In 2023 banks have the right to make the decision on simultaneous non-use of the accounting treatment for exchange differences provided by subitem 7.1 of item 4 of Article 271 and subitem 6.1 of Item 7 of article 272 of the Tax Code of the Russian Federation.

9. In 2024 banks do not apply the accounting treatment for exchange differences provided by subitem 7.1 of item 4 of Article 271 and subitem 6.1 of Item 7 of article 272 of the Tax Code of the Russian Federation.".

Article 4

In part 15 of article 3 of the Federal Law of July 14, 2022 No. 323-FZ "About modification of part the second the Tax Code of the Russian Federation" (The Russian Federation Code, 2022, No. 29, the Art. 5290) figures "2022" to replace with figures "2023".

Article 5

1. This Federal Law becomes effective from the date of its official publication, except for provisions for which this Article establishes other term of their introduction in force.

2. Item 4 of Article 1, paragraphs the third and fourth Item 2 of article 3 of this Federal Law become effective since January 1, 2023.

3. Action of provisions of the subitem 41 of Item 2 of Article 149, of the subitem 61 of Item 1 of article 251 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2019.

4. Action of provision of subitem 6.2 of Item 7 of article 272 of the Tax Code of the Russian Federation extends to legal relationship according to the expense accounting in the form of the negative exchange differences which arose since January 1, 2022.

5. Action of provision of Item 7 of article 284.2 of the Tax Code of the Russian Federation extends to the legal relationship which arose since January 1, 2022.

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