FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 14, 2023 No. 533-FZ

About introduction of amendments to article 217 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on October 25, 2023

Approved by the Federation Council on November 8, 2023

Article 1

Bring 217 parts two of the Tax Code of the Russian Federation in Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; 2002, No. 30, Art. 3021; 2003, No. 21, Art. 1958; 2004, No. 27, Art. 2715; No. 34, Art. 3518; 2005, No. 1, Art. 30, 38; No. 27, Art. 2710, 2717; No. 30, Art. 3104; 2006, No. 31, Art. 3452; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20; No. 13, Art. 1465; No. 31, Art. 4013; No. 45, Art. 5416; No. 49, Art. 6045; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 30, Art. 3614; No. 49, Art. 5723; 2009, 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. 52, Art. 6444; 2010, No. 15, Art. 1737; No. 31, Art. 4176, 4198; No. 32, Art. 4298; 2011, No. 1, Art. 7; No. 26, Art. 3652; No. 30, Art. 4583; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7037; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 26, Art. 3447; No. 41, Art. 5526; No. 49, Art. 6750; No. 53, Art. 7604; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 26, Art. 3373; No. 40, Art. 5316; No. 48, Art. 6657, 6663; 2015, No. 1, Art. 15, 18; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 41, Art. 5632; No. 48, Art. 6686, 6688; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 27, Art. 4175, 4180, 4184; No. 49, Art. 6841, 6843, 6844, 6849; 2017, No. 15, Art. 2133; No. 45, Art. 6578; No. 49, Art. 7307, 7314, 7318, 7324, 7326; 2018, No. 1, Art. 20; No. 9, Art. 1289, 1291; No. 18, Art. 2558, 2568; No. 28, Art. 4143; No. 32, Art. 5090; No. 45, Art. 6836, 6844; No. 49, Art. 7496, 7497; No. 53, Art. 8416; 2019, No. 18, Art. 2225; No. 22, Art. 2667; No. 25, Art. 3167; No. 27, Art. 3523; No. 30, Art. 4112; No. 39, Art. 5371, 5373, 5375, 5377; No. 52, Art. 7777; 2020, No. 13, 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. 13, Art. 1956; No. 27, Art. 4612; No. 29, Art. 5290, 5291; No. 48, Art. 8307, 8310; 2023, No. 1, Art. 66; No. 23, Art. 4020, 4021; No. 32, Art. 6121) following changes:

1) in Item 6.3:

a) word in paragraph three "the paragraph the second" shall be replaced with words "paragraphs the second and fourth";

b) add with the paragraph of the following content:

"the public and state movements created based on the Federal Law;";

To add 2) with Item 6.4 of the following content:

"6. 4) the income in type of grants, awards, prizes and (or) gifts in cash and (or) natural forms by results of participation in competitions, tenders, other actions which list is approved by the supreme executive body of the subject of the Russian Federation or the decision of representative body of the municipality, in fare payment type to the venue of such competitions, tenders, other actions and back, food (except for food costs in the amount exceeding the sizes of daily allowance, stipulated in Item 1 this Article) and the provisions of the room in temporary use received by the taxpayer at the expense of means of budgets of subjects of the Russian Federation and (or) local budgets;";

To add 3) with Item 77.1 of the following content:

"77. 1) income in type of one-time cash encouragement gained by taxpayers according to the Presidential decree of the Russian Federation of May 13, 2008 No. 775 "About organization of the award "Parent Glory", the Presidential decree of the Russian Federation of August 15, 2022 No. 558 "About some questions of enhancement of the state prize system of the Russian Federation";".

Article 2

1. This Federal Law becomes effective from the date of its official publication, except for Items 2 and 3 of article 1 of this Federal Law.

2. Items 2 and 3 of article 1 of this Federal Law become effective since January 1, 2024.

3. Action of provisions of paragraphs of third and fourth Item 6.3 of article 217 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to income gained since January 1, 2023.

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