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FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 28, 2023 No. 173-FZ

About modification of Chapter of 21 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on April 19, 2023

Approved by the Federation Council on April 26, 2023

Article 1

Bring in Chapter of 21 parts two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3517; No. 35, Art. 3607; No. 45, Art. 4377; 2005, No. 30, Art. 3101, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436; 2007, No. 23, Art. 2691; No. 45, Art. 5417, 5432; 2008, No. 26, Art. 3022; No. 48, Art. 5519; No. 49, Art. 5749; 2009, No. 48, Art. 5731; No. 51, Art. 6155; No. 52, Art. 6444; 2010, No. 15, Art. 1746; No. 31, Art. 4198; No. 45, Art. 5750; No. 48, Art. 6247, 6250; 2011, No. 30, Art. 4593; No. 45, Art. 6335; No. 48, Art. 6731; 2012, No. 41, Art. 5526; No. 49, Art. 6751; 2013, No. 23, Art. 2866; No. 30, Art. 4049; No. 40, Art. 5038; No. 48, Art. 6165; 2014, No. 16, Art. 1838; No. 23, Art. 2936; No. 30, Art. 4239; No. 48, Art. 6660, 6663; 2015, No. 1, Art. 5; No. 14, Art. 2023; No. 48, Art. 6689; 2016, No. 1, Art. 6; No. 22, Art. 3098; No. 26, Art. 3856; No. 27, Art. 4181; No. 49, Art. 6844, 6851; 2017, No. 11, Art. 1534; No. 47, Art. 6842; No. 49, Art. 7307, 7313, 7322, 7325; 2018, No. 27, Art. 3942; No. 32, Art. 5095, 5096; No. 47, Art. 7126; No. 53, Art. 8419; 2019, No. 18, Art. 2225; No. 23, Art. 2906; No. 31, Art. 4427; No. 39, Art. 5372, 5374, 5375; 2020, No. 29, Art. 4505; No. 30, Art. 4746; No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 1, Art. 9; No. 18, Art. 3047; No. 27, Art. 5133, 5136; No. 49, Art. 8146; 2022, No. 13, Art. 1956; No. 29, Art. 5290, 5291, 5301; No. 48, Art. 8310; No. 52, Art. 9379; 2023, No. 1, Art. 12) following changes:

1) Item 1 of Article 147 to add with the subitem 3 following of content:

"3) the goods are the goods specified in subitem 1.2 of Item 1 of Article 164 of this Code and are implemented to physical persons in the territory of foreign state.";

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