FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 29, 2022 No. 596-FZ

About introduction of amendments to article 149 parts two of the Tax Code of the Russian Federation and about recognition of invalid part 6 of article 2 of the Federal law "About Modification of Part the Second Tax Code of the Russian Federation"

Accepted by the State Duma on December 15, 2022

Approved by the Federation Council on December 23, 2022

Article 1

Bring 149 parts two of the Tax Code of the Russian Federation in Item 3 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; No. 48, Art. 8310) following changes:

Subitem 9 to state 1) in the following edition:

"9) realization of ore, the concentrates and other industrial products containing precious metals, scrap and waste of precious metals for production of precious metals and refining; realization of precious metals by taxpayers (except for 164 of this Code specified in the subitem 6 of Item 1 of Article) to the State fund of precious metals and gemstones of the Russian Federation, funds of precious metals and gemstones of subjects of the Russian Federation, the Central bank of the Russian Federation, the organization making banknotes and coin of the Bank of Russia and banks; realization of precious metals from the State fund of precious metals and gemstones of the Russian Federation, from funds of precious metals and gemstones of subjects of the Russian Federation to the specialized external economic organizations, the Central bank of the Russian Federation and banks; realization of precious metals in ingots the Central bank of the Russian Federation and banks to the Central bank of the Russian Federation, banks and the organization making banknotes and coin of the Bank of Russia including for contracts of the order, the commission or agency agreements with the Central bank of the Russian Federation and banks, irrespective of the placement of these ingots to storage of the Central bank of the Russian Federation or storages of banks; realization of precious metals in ingots the banks, the affinaging organizations having the right to perform refining of precious metals, the organization making banknotes and coin of the Bank of Russia, to physical persons irrespective of the placement of these ingots to storages of banks and also realization of precious metals in ingots by the Central bank of the Russian Federation and banks to other persons provided that these ingots remain in one of storages (The state storage of values, storage of the Central bank of the Russian Federation or storages of banks);";

To add 2) with subitem 9.1 of the following content:

"9. 1) realization of gemstones by taxpayers (except for 164 of this Code specified in subitem 6.1 of Item 1 of Article) to the State fund of precious metals and gemstones of the Russian Federation, funds of precious metals and gemstones of subjects of the Russian Federation, the Central bank of the Russian Federation and banks; realization of the raw gemstones (except for the rough natural diamonds) for processing to the companies irrespective of patterns of ownership for the subsequent sale for export; realization of gemstones in raw materials and facetted (except for 164 of this Code specified in subitem 6.1 of Item 1 of Article) to the specialized external economic organizations; realization of the processed natural diamonds by the Central bank of the Russian Federation and banks to the Central bank of the Russian Federation and banks, including under contracts of the order, the commission or agency agreements with the Central bank of the Russian Federation and banks, irrespective of the placement of these processed natural diamonds to storage of the Central bank of the Russian Federation or storage of banks; realization of the processed natural diamonds by banks to physical persons irrespective of the placement of these processed natural diamonds to storages of banks;".

Article 2

Recognize invalid part 6 of article 2 of the Federal Law of July 14, 2022 as 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).

Article 3

Voided according to the Federal Law of the Russian Federation of 27.11.2023 No. 539-FZ

Article 4

This Federal Law becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the value added tax.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info