FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 2, 2023 No. 523-FZ

About introduction of amendments to articles 217 and 251 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on October 12, 2023

Approved by the Federation Council on October 25, 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. 23, Art. 2289; No. 33, Art. 3413; 2002, No. 22, Art. 2026; No. 30, Art. 3021; 2003, No. 1, Art. 2, 6; No. 21, Art. 1958; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 34, Art. 3518, 3520; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104; No. 52, Art. 5581; 2006, No. 31, Art. 3443, 3452; No. 45, Art. 4627; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 39; No. 13, Art. 1465; No. 22, Art. 2563; No. 31, Art. 3991, 4013; No. 45, Art. 5416; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3614; No. 48, Art. 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 31; No. 11, Art. 1265; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 47, Art. 6034; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21; No. 26, Art. 3652; No. 27, Art. 3881; No. 30, Art. 4583, 4587, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7037; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 25, Art. 3268; No. 26, Art. 3447; No. 41, Art. 5526, 5527; No. 49, Art. 6750; No. 53, Art. 7596, 7604; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835; No. 19, Art. 2313; No. 26, Art. 3373; No. 40, Art. 5316; No. 48, Art. 6647, 6657, 6663; 2015, No. 1, Art. 13, 15, 16, 18, 32; No. 10, Art. 1402; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 41, Art. 5632; No. 48, Art. 6686, 6688, 6692; 2016, No. 1, Art. 16, 18; No. 7, Art. 920; No. 18, Art. 2504; No. 27, Art. 4175, 4176, 4180, 4184; No. 49, Art. 6841, 6843, 6844, 6849; 2017, No. 15, Art. 2131, 2133; No. 30, Art. 4446; No. 40, Art. 5753; No. 45, Art. 6578; No. 49, Art. 7307, 7314, 7316, 7318, 7324, 7326; 2018, No. 1, Art. 20, 50; No. 9, Art. 1289, 1291; No. 18, Art. 2558, 2568, 2575; No. 28, Art. 4143; No. 32, Art. 5087, 5090; No. 45, Art. 6836, 6844; No. 49, Art. 7496, 7497, 7499; No. 53, Art. 8416, 8419; 2019, No. 18, Art. 2225; No. 22, Art. 2667; No. 23, Art. 2908, 2920; No. 25, Art. 3167; No. 27, Art. 3523; No. 30, Art. 4112; No. 31, Art. 4414; No. 39, Art. 5371, 5373, 5374, 5375, 5377; No. 52, Art. 7777; 2020, No. 12, Art. 1657; №13, of Art. 1857; No. 14, Art. 2032; No. 17, Art. 2699; No. 24, Art. 3746; No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 8, Art. 1198; No. 17, Art. 2887; No. 27, Art. 5133; No. 49, Art. 8146; 2022, No. 9, Art. 1250; No. 13, Art. 1955, 1956; No. 16, Art. 2598; No. 27, Art. 4597, 4612; No. 29, Art. 5206, 5290, 5291, 5301; No. 48, Art. 8307, 8310; No. 52, Art. 9353; 2023, No. 1, Art. 12, 66; No. 8, Art. 1200; No. 23, Art. 4020, 4021; No. 32, Art. 6121) following changes:

Article 217 to add 1) with Items 94 and 95 of the following content:

"94) income in type of exclusive right:

on the result of intellectual activities created in case of accomplishment of the public or municipal contract which is transferred to the taxpayer by the state or municipal customer under the agreement on non-paid alienation of exclusive right;

on the invention, useful model, industrial design, selection achievement or know-how (know-how) created in case of performance of works under the public or municipal contract which is received by the taxpayer under the agreement on non-paid alienation of exclusive right in case of failure to carry out by the prior owner of exclusive right on this result of intellectual activities of obligation for use of the result of intellectual activities created in case of performance of works under the public or municipal contract;

95) the income in type of right to use of the result of intellectual activities created in case of accomplishment of the public or municipal contract:

which is transferred to the taxpayer by the state or municipal customer under the agreement on non-paid provision of right to use of result of intellectual activities;

which is provided upon the demand of the state or municipal customer by the owner of exclusive right on such result of intellectual activities to the taxpayer for the state or municipal needs.";

2) in Item 1 of Article 251:

a) state subitem 51 in the following edition:

"51) in the form of exclusive right on the result of intellectual activities created in case of accomplishment of the public or municipal contract or in the form of right to use of such result of intellectual activities which are transferred to the taxpayer by the state or municipal customer under the agreement on non-paid alienation of exclusive right or on non-paid provision of right to use of result of intellectual activities;";

b) add with subitems 51.1 and 51.2 of the following content:

"51. 1) in the form of right to use of the result of intellectual activities created in case of accomplishment of the public or municipal contract which is provided upon the demand of the state or municipal customer by the owner of exclusive right on such result of intellectual activities to the taxpayer for the state or municipal needs;

51. 2) in the form of exclusive right on the invention, useful model, industrial design, selection achievement or know-how (know-how) created in case of performance of works under the public or municipal contract which is received by the taxpayer under the agreement on non-paid alienation of exclusive right in case of failure to carry out by the prior owner of exclusive right on this result of intellectual activities of obligation for use of the result of intellectual activities created in case of performance of works under the public or municipal contract;".

Article 2

This Federal Law becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the corresponding tax.

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