FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 14, 2023 No. 538-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on October 31, 2023

Approved by the Federation Council on November 8, 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; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 2, 6; No. 22, Art. 2066; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 34, Art. 3517, 3520; No. 35, Art. 3607; No. 45, Art. 4377; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 30, Art. 3101, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436, 3443; No. 45, Art. 4627; No. 47, Art. 4819; 2007, No. 1, Art. 39; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5417, 5432; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 26, Art. 3022; No. 27, Art. 3126; No. 30, Art. 3614; No. 48, Art. 5519; No. 49, Art. 5723, 5749; No. 52, Art. 6237; 2009, No. 1, Art. 22, 31; No. 11, Art. 1265; No. 26, Art. 3123; No. 29, Art. 3598; No. 48, Art. 5731; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1746; No. 19, Art. 2291; No. 31, Art. 4198; No. 32, Art. 4298; No. 45, Art. 5750; No. 47, Art. 6034; No. 48, Art. 6247, 6250; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 24, Art. 3357; No. 27, Art. 3881; No. 30, Art. 4583, 4587, 4593, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7037; 2012, No. 19, Art. 2281; No. 25, Art. 3268; No. 41, Art. 5526, 5527; No. 49, Art. 6751; No. 50, Art. 6968; No. 53, Art. 7596; 2013, No. 23, Art. 2866, 2888; No. 30, Art. 4049, 4081; No. 40, Art. 5038; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835, 1838; No. 19, Art. 2313; No. 23, Art. 2936; No. 26, Art. 3373; No. 30, Art. 4220, 4240; No. 48, Art. 6647, 6657, 6660, 6663; 2015, No. 1, Art. 5, 13, 16, 32; No. 10, Art. 1402; No. 14, Art. 2023; No. 24, Art. 3377; No. 27, Art. 3968; No. 48, Art. 6689, 6692, 6694; 2016, No. 1, Art. 6, 18; No. 7, Art. 920; No. 18, Art. 2504; No. 22, Art. 3098; No. 26, Art. 3856; No. 27, Art. 4158, 4176, 4181, 4182; No. 49, Art. 6844, 6851; 2017, No. 11, Art. 1534; No. 15, Art. 2131; No. 25, Art. 3590; No. 30, Art. 4446; No. 40, Art. 5753; No. 47, Art. 6842; No. 49, Art. 7307, 7313, 7314, 7316, 7318, 7322, 7325; 2018, No. 1, Art. 14, 20, 50; No. 18, Art. 2568, 2575, 2583; No. 24, Art. 3404; No. 27, Art. 3942; No. 30, Art. 4534; No. 32, Art. 5087, 5095, 5096; No. 47, Art. 7126; No. 49, Art. 7496, 7499; No. 53, Art. 8419; 2019, No. 18, Art. 2225; No. 23, Art. 2906, 2908, 2920; No. 27, Art. 3527; No. 30, Art. 4112; No. 31, Art. 4414, 4427; No. 39, Art. 5371, 5372, 5374, 5375; 2020, No. 12, Art. 1657; No. 13, Art. 1857; No. 17, Art. 2699; No. 24, Art. 3746; No. 29, Art. 4505, 4514; No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 1, Art. 9; No. 18, Art. 3047; No. 27, Art. 5133, 5136; No. 49, Art. 8146; 2022, No. 9, Art. 1250; No. 10, Art. 1394; No. 13, Art. 1955, 1956; No. 16, Art. 2598; No. 27, Art. 4597, 4612, 4626; No. 29, Art. 5206, 5290, 5291, 5301; No. 48, Art. 8310; No. 52, Art. 9353, 9379; 2023, No. 1, Art. 12, 13; No. 8, Art. 1200; No. 9, Art. 1415; No. 18, Art. 3250; No. 26, Art. 4669, 4676; No. 32, Art. 6121, 6147; No. 43, Art. 7603) following changes:

Paragraph one of subitem 22 of article 150 after words of "The Russian Federation of civil aircrafts" to add 1) with words "(except for the extralight piloted aircrafts weighing design of 115 kilograms and less)";

2) in Item 1 of Article 164:

a) in the subitem 16 after words of "aircrafts" to add with words "(except for the extralight piloted aircrafts weighing design of 115 kilograms and less)", "Article 165" shall be replaced with words words "Item 15.2 of Article 165";

b) add with subitem 16.1 of the following content:

"16. 1) the defective (operational) aviation engines, spare parts and components intended for the civil aircrafts and given in exchange for similar operational (defective) aviation engines, spare parts and components on condition of submission to tax authority of documents, stipulated in Item 15.6 articles 165 of this Code;";

3) in Article 165:

a) in the subitem 2 of Item 15.2 of the word "in the procedure established by the specified federal executive body" shall be replaced with words "in form and according to the procedure which are established by the specified federal executive body";

b) add with Item 15.6 of the following content:

"15.6. In case of sales of goods, 164 of this Code provided by subitem 16.1 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent are submitted to tax authorities documents (the copy of documents) confirming transfer of the defective (operational) aviation engines, spare parts and components intended for civil aircrafts and transferred in exchange for similar operational (defective) aviation engines, spare parts and components.";

Item 1 of Article 251 to add 4) with the subitem 67 of the following content:

"67) in cost type of the property received within the transactions provided by subitem 16.1 of Item 1 of Article 164 of this Code.";

Article 270 to add 5) with Item 48.35 of the following content:

"48. 35) in cost type of the property transferred within the transactions provided by subitem 16.1 of Item 1 of Article 164 of this Code, except for such property acquired according to the purchase and sale agreement, the procedure for recognition of expenses according to which is provided by the subitem 19 of Item 7 of Article 272 of this Code;";

Item 7 of Article 272 to add 6) with the subitem 19 of the following content:

"19) signature date of the document confirming unfitness for operation and recovery of the property received in exchange for similar property - for expenses in cost type of the property acquired according to the purchase and sale agreement.".

Article 2

This Federal Law becomes effective since January 1, 2024.

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