FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 28, 2022 No. 565-FZ

About modification of parts the first and second Tax Code of the Russian Federation and separate legal acts of the Russian Federation for taxes and fees

Accepted by the State Duma on December 21, 2022

Approved by the Federation Council on December 23, 2022

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2006, No. 31, Art. 3436; 2008, No. 48, Art. 5519; 2010, No. 31, Art. 4198; No. 45, Art. 5752; 2011, No. 27, Art. 3873; No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 30, Art. 4081; 2014, No. 14, Art. 1544; No. 45, Art. 6157; No. 48, Art. 6657; 2015, No. 18, Art. 2616; No. 24, Art. 3377; 2016, No. 7, Art. 920; No. 18, Art. 2486, 2506; No. 27, Art. 4176; 2017, No. 49, Art. 7315; 2018, No. 1, Art. 20; No. 31, Art. 4821; No. 32, Art. 5127; No. 53, Art. 8472; 2019, No. 39, Art. 5375; 2020, No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 1, Art. 9; 2022, No. 9, Art. 1250; No. 18, Art. 3006; No. 29, Art. 5230) following changes:

1) in Article 11.3:

a) in Item 5:

state subitem 3 in the following edition:

"3) tax declarations in which the amounts of taxes to compensation or the amounts 23 of this Code of the tax deductions provided by Chapter, - from the date of entry into force of the decision of tax authority by results of cameral tax audit on the basis of the specified tax declarations (calculations) or within ten days from the date of the termination of stipulated in Clause 88th of this Code of term of conducting cameral tax audit of the specified tax declarations (calculations) or before the specified term are declared if when conducting cameral tax audit of the specified tax declaration violations of the law about taxes and fees were not revealed if other is not provided by this Item;";

add with subitem 3.1 of the following content:

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