FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 25, 2023 No. 643-FZ

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

Accepted by the State Duma on December 12, 2023

Approved by the Federation Council on December 22, 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. 30, Art. 3021; 2003, No. 21, Art. 1958; 2004, No. 27, Art. 2715; No. 34, Art. 3518; No. 45, Art. 4377; 2005, No. 1, Art. 30, 38; No. 27, Art. 2710, 2717; No. 30, Art. 3104, 3117; 2006, No. 1, Art. 12; 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, 6071; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 30, Art. 3614; No. 49, Art. 5723; No. 52, Art. 6218, 6219; 2009, No. 1, Art. 19; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3582, 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731; No. 52, Art. 6444, 6450; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6247; 2011, No. 1, Art. 7; No. 26, Art. 3652; No. 30, Art. 4583, 4587; No. 47, Art. 6608; 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. 50, Art. 6958; No. 53, Art. 7604; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 30, Art. 4084; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 16, Art. 1835; No. 26, Art. 3373, 3404; No. 30, Art. 4222; No. 40, Art. 5316; No. 45, Art. 6159; No. 48, Art. 6657, 6662, 6663; 2015, No. 1, Art. 15, 18; No. 24, Art. 3373, 3377; No. 27, Art. 3948, 3968; No. 41, Art. 5632; No. 48, Art. 6686, 6688; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 11, Art. 1480; No. 27, Art. 4175, 4176, 4180, 4184; No. 49, Art. 6841, 6843, 6844, 6845, 6847, 6849; 2017, No. 15, Art. 2133; No. 45, Art. 6578; No. 49, Art. 7307, 7314, 7318, 7324, 7326; 2018, No. 1, Art. 14, 20; No. 9, Art. 1289, 1291; No. 11, Art. 1585; No. 18, Art. 2558, 2568; No. 28, Art. 4143; No. 31, Art. 4822, 4823; No. 32, Art. 5090, 5093; No. 45, Art. 6828, 6836, 6844; No. 49, Art. 7496, 7497; No. 53, Art. 8412, 8416; 2019, No. 18, Art. 2225; No. 22, Art. 2664, 2665, 2667; No. 25, Art. 3167; No. 27, Art. 3523; No. 30, Art. 4112; No. 39, Art. 5371, 5373, 5375, 5377; No. 52, Art. 7777, 7778; 2020, No. 13, Art. 1857; No. 14, Art. 2032; No. 17, Art. 2699, 2707; No. 24, Art. 3746; No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 8, Art. 1198; No. 17, Art. 2887; No. 18, Art. 3049; No. 24, Art. 4217; No. 27, Art. 5133; No. 49, Art. 8146, 8147; 2022, No. 13, Art. 1956; No. 27, Art. 4612; No. 29, Art. 5206, 5273, 5289, 5290, 5291; No. 48, Art. 8307, 8310; 2023, No. 1, Art. 66; No. 23, Art. 4007, 4020, 4021; No. 32, Art. 6121; No. 45, Art. 7994; No. 47, Art. 8310) following changes:

1) paragraph one of Item 93 of article 217 after the words "assigned to the Armed Forces of the Russian Federation" to add with words ", troops of national guard of the Russian Federation";

2) in Item 3 of Article 333.35:

a) the paragraph the fifth subitem 29.4 after the words "assigned to the Armed Forces of the Russian Federation" to add with words ", troops of national guard of the Russian Federation";

b) the paragraph the fifth subitem 30.3 after the words "assigned to the Armed Forces of the Russian Federation" to add with words ", troops of national guard of the Russian Federation";

3) the subitem 18 of Item 1 of article 422 after the words "assigned to the Armed Forces of the Russian Federation" to add with words ", troops of national guard of the Russian Federation".

Article 2

This Federal Law becomes effective from the date of its official publication.

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