FEDERAL LAW OF THE RUSSIAN FEDERATION

of August 4, 2023 No. 415-FZ

About modification of part one and Article 270 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on July 21, 2023

Approved by the Federation Council on July 28, 2023

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2004, No. 31, Art. 3231; 2005, No. 27, Art. 2717; No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2009, No. 30, Art. 3739; 2010, No. 31, Art. 4198; 2011, No. 27, Art. 3873; 2012, No. 27, Art. 3588; 2013, No. 19, Art. 2331; No. 30, Art. 4081; No. 44, Art. 5645, 5646; 2014, No. 14, Art. 1544; No. 40, Art. 5315; No. 48, Art. 6663; 2015, No. 29, Art. 4358; 2016, No. 27, Art. 4176; 2017, No. 49, Art. 7315; 2018, No. 30, Art. 4534; No. 31, Art. 4821; No. 49, Art. 7497; 2020, No. 48, Art. 7627; 2021, No. 24, Art. 4217; No. 49, Art. 8143; 2022, No. 29, Art. 5230; 2023, No. 1, Art. 12; No. 23, Art. 4016) following changes:

Article 1 to add 1) with Item 9 of the following content:

"9. Establishment of taxes of one-time nature can be provided by the Federal Laws. The legal relationship arising in connection with collection of such taxes are regulated by the legislation of the Russian Federation on taxes and fees taking into account the features established by the specified Federal Laws. In case of establishment of taxes of one-time nature the special procedure for determination of elements of the taxation can be provided.";

Item 6 of article 3 after the words "taxation elements" to add 2) with words ", except for the taxes established according to Item 9 of Article of 1 of this Code";

3) in Article 11.3:

a) to add the subitem 5 of Item 1 after words of "biological resources" with words ", the excess profit tax";

b) to state the subitem 4 of Item 7 in the following edition:

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