FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 10, 2023 No. 318-FZ

About introduction of amendments to article 24.1 of part one and Article 278.2 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on June 27, 2023

Approved by the Federation Council on July 5, 2023

Article 1

Bring in item 4 of Article 24.1 of part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 2011, No. 49, Art. 7014; 2014, No. 14, Art. 1544) following changes:

The second subitem 3 of the word "The Ministry of Finance of the Russian Federation" shall be replaced with words 1) in the paragraph "federal executive body, the representative for control and supervision in the field of taxes and fees";

The second subitem 5 of the word "the income by the tax base according to which this Code is determined separately" shall be replaced with words 2) in the paragraph "transactions, the income (expenses) by which according to this Code is determined separately".

Article 2

Bring in Article 278.2 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2011, No. 49, Art. 7014; 2016, No. 27, Art. 4175; 2023, No. 8, Art. 1200) following changes:

To exclude 1) in the name of the word "according to income gained";

2) in Item 2:

a) in paragraph one of the word "from activities within" and the word "established by such agreement of investment partnership" to exclude, add with the offer of the following content: "Share of each agreement party of investment partnership in profit of investment partnership is determined as the relation of the deposit amount of each such agreement party of investment partnership to the total amount of deposits of all agreement parties of investment partnership.";

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