of July 24, 2023 No. 356-FZ
About introduction of amendments to articles 284 and 342 of part two of the Tax Code of the Russian Federation
Accepted by the State Duma on July 12, 2023
Approved by the Federation Council on July 19, 2023
Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3413, 3429; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 28, Art. 2886; 2004, No. 31, Art. 3231; No. 34, Art. 3517, 3522; 2005, No. 24, Art. 2312; No. 30, Art. 3118; 2006, No. 23, Art. 2382; No. 31, Art. 3450; 2007, No. 1, Art. 31; No. 21, Art. 2462; 2008, No. 30, Art. 3614; No. 48, Art. 5519; 2009, No. 1, Art. 13; No. 52, Art. 6444; 2010, No. 15, Art. 1737; No. 40, Art. 4969; No. 48, Art. 6248; 2011, No. 1, Art. 7, 37; No. 23, Art. 3265; No. 30, Art. 4606; No. 49, Art. 7016, 7017, 7043; 2012, No. 41, Art. 5526; No. 49, Art. 6749; 2013, No. 19, Art. 2321; No. 27, Art. 3444; No. 30, Art. 4046; No. 40, Art. 5033, 5037, 5038; No. 44, Art. 5645; No. 52, Art. 6985; 2014, No. 26, Art. 3393; No. 48, Art. 6647, 6657, 6660, 6661; 2015, No. 1, Art. 17; No. 29, Art. 4340; No. 48, Art. 6685, 6687; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 15, Art. 2064; No. 22, Art. 3092; No. 27, Art. 4175; No. 49, Art. 6844; 2017, No. 1, Art. 16; No. 30, Art. 4448; No. 49, Art. 7307, 7320; 2018, No. 30, Art. 4534; No. 32, Art. 5087, 5090, 5094, 5095; No. 45, Art. 6828; No. 49, Art. 7496; No. 53, Art. 8416; 2019, No. 30, Art. 4112, 4113; No. 31, Art. 4428, 4443; No. 39, Art. 5371, 5375; 2020, No. 12, Art. 1657; No. 29, Art. 4505; No. 31, Art. 5024; No. 42, Art. 6508, 6529; No. 48, Art. 7627; 2021, No. 24, Art. 4217; No. 27, Art. 5133, 5137; No. 49, Art. 8146; 2022, No. 9, Art. 1250; No. 13, Art. 1955, 1956, 1957; No. 22, Art. 3535; No. 27, Art. 4612; No. 29, Art. 5288, 5290, 5291, 5295, 5301; No. 48, Art. 8310; No. 52, Art. 9353; 2023, No. 8, Art. 1200; No. 9, Art. 1415; No. 18, Art. 3243; No. 26, Art. 4676) following changes:
Article 284 to add 1) with Item 1.8-4 of the following content:
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.