FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2023 No. 539-FZ

About modification of parts the first and second the Tax Code of the Russian Federation, separate legal acts of the Russian Federation and recognition voided separate provisions of legal acts of the Russian Federation

Accepted by the State Duma on November 17, 2023

Approved by the Federation Council on November 22, 2023

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 2006, No. 31, Art. 3436; 2011, No. 30, Art. 4575; No. 47, Art. 6611; 2012, No. 27, Art. 3588; 2013, No. 40, Art. 5037, 5038; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 45, Art. 6158; No. 48, Art. 6657, 6660; 2015, No. 24, Art. 3377; 2016, No. 22, Art. 3092; No. 27, Art. 4175, 4176; No. 49, Art. 6844; 2017, No. 1, Art. 16; No. 49, Art. 7307, 7312; 2018, No. 1, Art. 20; No. 30, Art. 4534; No. 31, Art. 4821; No. 32, Art. 5095; No. 45, Art. 6828; 2019, No. 23, Art. 2908; No. 39, Art. 5375; 2021, No. 8, Art. 1196; No. 24, Art. 4217; No. 27, Art. 5133; No. 49, Art. 8143; 2022, No. 13, Art. 1956; No. 29, Art. 5230; 2023, No. 32, Art. 6121, 6147) following changes:

1) in Item 9 of Article 58:

a) in the paragraph the second shall be replaced with words the word "Notification" "If other is not provided by this Item, the notification";

b) third to state the paragraph in the following edition:

"The organizations and individual entrepreneurs, the acting as the tax agent on income tax, in the notification on assessed taxes, advance payments on taxes, charges, insurance premiums submitted in time, established by the paragraph the second this Item, specify concerning tax amounts the income of physical persons information on the amounts of the specified tax estimated and withheld by them from 1st on the 22nd of current month. Concerning the amounts of taxes on the income of the physical persons estimated and withheld by tax agents from 23rd on the last number of current month, the specified organizations and individual entrepreneurs represent the notification on assessed taxes, advance payments on taxes, charges, insurance premiums no later than 3rd day of the next month, concerning the amounts of taxes on the income of the physical persons estimated and withheld by tax agents from December 23 till December 31 - no later than the last working day of calendar year.";

Item 2 of Article 105.1 to add 2) with subitems 12 - 14 following contents:

"12) the organizations if the physical person having in one of such organizations share of direct and (or) indirect participation more than 25 percent and (or) powers to destination (election) of sole executive body of the organization or to destination (election) at least 50 percent of structure of collegiate executive body or the board of directors (supervisory board) of the organization, and the physical person having the specified share and (or) the specified powers in other of such organizations are recognized affiliated persons according to the subitem 11 of this Item. For the purpose of this subitem availability of powers to destination (election) of sole executive body of the organization or to destination (election) at least 50 percent of structure of collegiate executive body or the board of directors (supervisory board) of the organization are determined for physical person together with his affiliated persons specified in the subitem 11 of this Item;

13) person and the organization who according to Article 25.13 of this Code are recognized for the purpose of of this Code according to the controlling person and the controlled foreign company;

14) the organizations which according to Article 25.13 of this Code are recognized for the purpose of of this Code the controlled foreign companies and whose controlling face is the same face.";

3) in Article 105.3:

a) add with Item 4.1 of the following content:

"4.1. When carrying out tax control in connection with transactions between affiliated persons the federal executive body, the representative for control and supervision in the field of taxes and fees, also checks correctness and timeliness of calculation, deduction and transfer by the tax agent of tax on the income specified in Item 6.1 of this Article.";

b) add with Items 6.1 and 6.2 of the following content:

"6.1. If the price which is actually applied in the transaction between affiliated persons one of the parties of which is person who is not the tax resident of the Russian Federation differs from market price and such difference became the basis for implementation of adjustment of tax base on the taxes specified in item 4 of this Article according to Item 5 or 6 of this Article, the income which arose at person who is not the tax resident of the Russian Federation in the amount of the amount of the corresponding adjustment is equated for the purpose of of this Code to the dividends received by this person from sources in the Russian Federation and assessed with tax according to provisions of Chapter 23 or 25 of this Code taking into account the features established by this Item.

Date of receipt by person who is not the tax resident of the Russian Federation, the income specified in paragraph one of this Item the last day of calendar year in which the transaction between affiliated persons which party is the specified person is made is recognized.

If other is not established by this Article, provisions of this Item are not applied if person who is not the tax resident of the Russian Federation returned the income specified in paragraph one of this Item gained as a result of adjustment of tax base on the taxes specified in item 4 of this Article according to Item 6 of this Article, to the taxpayer who performed such adjustment by transfer of the cash amount corresponding to the amount of such adjustment to the account of the taxpayer in the bank which is in the territory of the Russian Federation no later than the payment due date of the corresponding tax established by this Code for tax period in which the transaction between affiliated persons which parties they are is made.

6.2. Provisions of Item 6.1 of this Article are not applied if person who is not the tax resident of the Russian Federation returned the income specified in paragraph one of Item 6.1 of this Article gained as a result of adjustment of tax base on the taxes specified in item 4 of this Article according to Item 6 of this Article, to the taxpayer who performed such adjustment after the expiration of the payment due date of the corresponding tax established by this Code for tax period in which the transaction between affiliated persons which parties they are is made, in case of simultaneous observance of the following conditions:

1) return of the specified income in the amount of the amount of such adjustment is performed by transfer of cash amount to the account of the taxpayer in the bank which is in the territory of the Russian Federation before removal by federal executive body, the representative for control and supervision in the field of taxes and fees, the decision on conducting check of completeness of calculation and tax payment in connection with transactions between affiliated persons;

2) the taxpayer in case of determination of tax base on the income tax of the organizations (income tax) considers the income in type of interest for using money person who is not the tax resident of the Russian Federation calculated at the rate, equal one three-hundredth key interest rate of the Central bank of the Russian Federation established on the date of payment by the taxpayer of Item 6.1 of this income item specified in paragraph one, for each day of use of money of such person beginning from payment date of the taxpayer of the specified income before the date which is directly preceding day of return of such income to it (inclusive).";

c) state Item 13 in the following edition:

"13. The rules provided by this Section extend to transactions which implementation attracts need of accounting at least with one party of such transactions of the income, expenses and (or) costs of the extracted minerals (including transactions which party is the foreign structure without formation of legal entity) that leads to increase and (or) reduction of tax base on taxes, stipulated in Item 4 these Articles.";

4) in Article 105.6:

a) add Item 5 with words ", provided by this Article";

b) state Item 6 in the following edition:

"6. For determination of interval of market prices use of information on the comparable transactions made by the taxpayer and (or) his affiliated person with persons which are not recognized interdependent is allowed.";

5) in item 4 of Article 105.8:

a) the paragraph one after the word "minimum" to add with the word", median";

b) add with the subitem 4 following of content:

"4) median value of interval of profitability is determined in the following procedure:

if private from division into two numbers of values of profitability in the selection formed according to the subitem of 1 this Item is integer, then median value of interval of profitability the arithmetic average of the value of profitability having the sequence number equal to this integer in selection and the value of profitability having the sequence number following on increase in this selection is recognized;

if private from division into two numbers of values of profitability in the selection formed according to the subitem of 1 this Item is not integer, then median value of interval of profitability the value of profitability having the sequence number equal to the whole part of this fractional number increased per unit of in selection is recognized.";

6) in Article 105.9:

a) in Item 1 of the word "Items 2 - 6" shall be replaced with words "Items 2 - 5";

b) "minimum" to add Item 2 after the word with the word", median";

c) add Item 3 with the subitem 4 following of content:

"4) median value of interval of market prices is determined in the following procedure:

if private from division into two numbers of price values in the selection formed according to the subitem of 1 this Item is integer, then median value of interval of market prices the arithmetic average of the price value having the sequence number equal to this integer in selection and the price value having the sequence number following on increase in this selection is recognized;

if private from division into two numbers of price values in the selection formed according to the subitem of 1 this Item is not integer, then median value of interval of market prices the price value having the sequence number equal to the whole part of this fractional number increased per unit of in selection is recognized.";

d) the paragraph one of Item 5 to state in the following edition:

"5. When using stock exchange quotations the interval of market prices is determined based on transaction prices which subject are identical (homogeneous) goods, registered by the relevant exchange, on the basis of the relevant exchange published or received on information request. The maximum, minimum and median values of interval of market prices of transactions are determined according to the procedure, stipulated in Item 3 these Articles, based on the transactions made at the exchange during the same period of time in comparable conditions. In case of determination of interval of market prices on the basis of stock exchange quotations it is allowed to consider distinctions of economic (commercial) conditions of transactions what, in particular, it is allowed to make the adjustments considering distinctions in the following economic (commercial) conditions for:";

e) declare Item 6 invalid;

e) state Item 7 in the following edition:

"7. If the price applied in the analyzed transaction is in limits of the interval of market prices determined according to provisions of this Article for the purposes of the taxation is recognized that such price corresponds to market price.

If the price applied in the analyzed transaction is less than minimum value of the interval of market prices determined according to provisions of this Article or exceeds the maximum value of the interval of market prices determined according to provisions of this Article for the purposes of the taxation the price which corresponds to median value of interval of market prices is agreed.

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