FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 27, 2023 No. 136-FZ

About introduction of amendments to articles 342.6 and 343.2 of part two of the Tax Code of the Russian Federation and article 3.1 of the Law of the Russian Federation "About customs tariff"

Accepted by the State Duma on April 19, 2023

Approved by the Federation Council on April 26, 2023

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2011, No. 49, Art. 7016; 2013, No. 30, Art. 4046; 2014, No. 48, Art. 6647; 2016, No. 15, Art. 2064; 2017, No. 49, Art. 7307; 2018, No. 30, Art. 4534; No. 32, Art. 5094; No. 49, Art. 7496; 2020, No. 12, Art. 1657; No. 42, Art. 6527, 6529; 2021, No. 27, Art. 5133, 5137; No. 49, Art. 8146; 2022, No. 29, Art. 5290; 2023, No. 9, Art. 1415) following changes:

1) in Item 1 of Article 342.6:

a) state paragraph two in the following edition:

"

";

b) add with the new paragraph the ninth and paragraphs the tenth - the thirteenth the following content:

"KYu - the coefficient determined for tax period by the following formula if other is not established by this Item:

where Tsyurals - the price level of oil of grade of "Yurals", average for the tax period, expressed in US dollars for the barrel determined according to the procedure, established by the paragraph the second Item 3 of Article 342 of this Code.

If the value of coefficient of KYu calculated according to the paragraph the tenth this Item makes less 0, the coefficient of KYu is accepted equal 0.

The coefficient of KYu is accepted equal 0 for tax periods for which the coefficient of KG accepts value less 1, and for tax periods which start date falls on the period since January 1, 2024.";

c) the ninth to consider the paragraph the paragraph the fourteenth;

2) in Article 343.2:

a) in Item 3.3:

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