FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 28, 2022 No. 561-FZ

About introduction of amendments to articles 213.1 and 255 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on December 20, 2022

Approved by the Federation Council on December 23, 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. 33, Art. 3413; 2002, No. 22, Art. 2026; No. 30, Art. 3033; 2004, No. 35, Art. 3607; 2005, No. 1, Art. 30; No. 24, Art. 2312; 2006, No. 31, Art. 3436; 2007, No. 31, Art. 4013; 2008, No. 18, Art. 1942; No. 30, Art. 3614; 2009, No. 30, Art. 3739; 2014, No. 26, Art. 3372; No. 48, Art. 6647, 6663; 2015, No. 27, Art. 3968; 2018, No. 18, Art. 2583; 2019, No. 22, Art. 2664; 2020, No. 48, Art. 7627; 2021, No. 8, Art. 1198) following changes:

1) the paragraph third Item 2 of Article 213.1 to add with words ", except for the pension amounts paid under the agreements of non-state pension provision signed by physical persons with the Russian non-state pension funds having the corresponding license for benefit of family members and (or) close relatives according to the Family code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted, grandfathers, the grandmother and grandsons, full and not full (the father or mother having general) brothers and sisters), the handicapped children who are under guardianship (guardianship)";

Item in paragraph four 16 parts two of Article 255 of the word "for date of the conclusion of the relevant agreements granting the right to establishment of pension on the state provision of pensions and (or) insurance pension" shall be replaced with words 2) ", granting the right to non-state pension".

Article 2

This Federal Law becomes effective since January 1, 2023.

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