of February 23, 2023 No. 36-FZ
About modification of part the second Tax Code of the Russian Federation
Accepted by the State Duma on February 16, 2023
Approved by the Federation Council on February 22, 2023
Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 33, Art. 3413, 3421, 3429; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 6; No. 23, Art. 2174; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3517, 3520; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 30, Art. 3118; 2006, No. 31, Art. 3433, 3436, 3450; 2007, No. 1, Art. 31; No. 31, Art. 4013; 2008, No. 30, Art. 3614; No. 48, Art. 5519; 2009, No. 48, Art. 5731, 5732; 2010, No. 15, Art. 1737; No. 31, Art. 4198; No. 48, Art. 6247, 6248; 2011, No. 1, Art. 7, 9, 37; No. 11, Art. 1492; No. 23, Art. 3265; No. 24, Art. 3357; No. 30, Art. 4566, 4575, 4583, 4593, 4606; No. 48, Art. 6729, 6731; No. 49, Art. 7016; 2012, No. 49, Art. 6749, 6751; No. 53, Art. 7584; 2013, No. 27, Art. 3444; No. 30, Art. 4046, 4081; No. 40, Art. 5033, 5037, 5038, 5039; No. 44, Art. 5640; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 16, Art. 1838; No. 26, Art. 3393; No. 48, Art. 6647, 6657; 2015, No. 1, Art. 18; No. 48, Art. 6685, 6687, 6688, 6689, 6694; 2016, No. 7, Art. 920; No. 15, Art. 2063, 2064; No. 22, Art. 3092; No. 27, Art. 4158, 4175; No. 49, Art. 6844; 2017, No. 40, Art. 5753; No. 49, Art. 7307, 7325; 2018, No. 18, Art. 2575; No. 30, Art. 4534; No. 32, Art. 5094; No. 49, Art. 7496; No. 53, Art. 8419; 2019, No. 16, Art. 1826; No. 23, Art. 2908; No. 30, Art. 4112; No. 31, Art. 4414, 4443; No. 39, Art. 5371, 5375, 5376; 2020, No. 12, Art. 1657; No. 24, Art. 3746; No. 29, Art. 4514; No. 42, Art. 6508, 6522, 6527, 6529; No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 18, Art. 3048; No. 27, Art. 5133, 5137; No. 49, Art. 8146; 2022, No. 10, Art. 1394; No. 13, Art. 1956; No. 22, Art. 3535; No. 27, Art. 4626; No. 29, Art. 5290, 5291; No. 48, Art. 8310; No. 52, Art. 9353; 2023, No. 1, Art. 13) following changes:
1) in Item 27 of Article 200:
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