FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 29, 2022 No. 619-FZ

About modification of Article 217 parts two of the 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 217 parts two of the Tax Code of the Russian Federation in Item 65 of Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; 2002, No. 30, Art. 3021; 2003, No. 21, Art. 1958; 2004, No. 27, Art. 2715; No. 34, Art. 3518; 2005, No. 1, Art. 30, 38; No. 27, Art. 2710, 2717; No. 30, Art. 3104; 2006, No. 31, Art. 3452; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20; No. 13, Art. 1465; No. 31, Art. 4013; No. 45, Art. 5416; No. 49, Art. 6045; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 30, Art. 3614; No. 49, Art. 5723; 2009, No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731; No. 52, Art. 6444; 2010, No. 15, Art. 1737; No. 31, Art. 4176, 4198; No. 32, Art. 4298; 2011, No. 1, Art. 7; No. 26, Art. 3652; No. 30, Art. 4583; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7037; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 26, Art. 3447; No. 41, Art. 5526; No. 49, Art. 6750; No. 53, Art. 7604; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 26, Art. 3373; No. 40, Art. 5316; No. 48, Art. 6657, 6663; 2015, No. 1, Art. 15, 18; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 41, Art. 5632; No. 48, Art. 6686, 6688; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 27, Art. 4175, 4180, 4184; No. 49, Art. 6841, 6843, 6844, 6849; 2017, No. 15, Art. 2133; No. 45, Art. 6578; No. 49, Art. 7307, 7314, 7318, 7324, 7326; 2018, No. 1, Art. 20; No. 9, Art. 1289, 1291; No. 18, Art. 2558, 2568; No. 28, Art. 4143; No. 32, Art. 5090; No. 45, Art. 6836, 6844; No. 49, Art. 7496, 7497; No. 53, Art. 8416; 2019, No. 18, Art. 2225; No. 22, Art. 2667; No. 25, Art. 3167; No. 27, Art. 3523; No. 30, Art. 4112; No. 39, Art. 5371, 5373, 5375, 5377; No. 52, Art. 7777; 2020, No. 13, Art. 1857; No. 14, Art. 2032; No. 17, Art. 2699; No. 24, Art. 3746; No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 8, Art. 1198; No. 17, Art. 2887; No. 27, Art. 5133; No. 49, Art. 8146; 2022, No. 13, Art. 1956; No. 27, Art. 4612; No. 29, Art. 5290, 5291; No. 48, the Art. 8307, of 8310) change, having added it with the paragraph of the following content:

"in case of the complete or partial cessation in 2022 and 2023 of the obligation on the mortgage housing loan (loan) issued by the credit institution which is in the territory of the Russian Federation, to the taxpayer who is not the affiliated person with such credit institution;".

Article 2

1. This Federal Law becomes effective from the date of its official publication.

2. Provisions of the paragraph of the fifth Item 65 of article 217 of the Tax Code of the Russian Federation are applied to income gained since January 1, 2022.

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