FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 28, 2023 No. 159-FZ

About introduction of amendments to articles 219 and 257 of part 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 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; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 19, Art. 1749; No. 28, Art. 2879; 2005, No. 24, Art. 2312; 2006, No. 31, Art. 3443; No. 50, Art. 5286; 2007, No. 31, Art. 4013; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3614; No. 48, Art. 5519; 2009, No. 23, Art. 2775; No. 29, Art. 3639; No. 52, Art. 6444; 2010, No. 31, Art. 4198; 2011, No. 30, Art. 4583; No. 48, Art. 6729; 2012, No. 49, Art. 6751; No. 53, Art. 7604; 2013, No. 30, Art. 4048; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 48, Art. 6663; 2015, No. 14, Art. 2025; No. 24, Art. 3377; No. 27, Art. 3968; 2016, No. 27, Art. 4184; No. 49, Art. 6846; 2017, No. 49, Art. 7318; 2018, No. 49, Art. 7498; 2019, No. 25, Art. 3167; 2020, No. 48, Art. 7625, 7627; 2021, No. 15, Art. 2455; No. 17, Art. 2886; No. 27, Art. 5133; 2022, No. 9, Art. 1250; No. 29, Art. 5290; No. 48, Art. 8310) following changes:

1) in Article 219:

a) in paragraph one of the subitem 2 of Item 1 of the word "but no more than 50 000 rubles" shall be replaced with words "but no more than 110 000 rubles";

b) in paragraph eight of Item 2 of the word "no more than 120 000 rubles" shall be replaced with words "no more than 150 000 rubles";

2) the paragraph third Item 1 of article 257 after the word of "intelligence" to add with the words "or included in the list of the Russian high-technology equipment approved by the Government of the Russian Federation".

Article 2

1. This Federal Law becomes effective from the date of its official publication, except for Item 1 of article 1 of this Federal Law.

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