FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 19, 2023 No. 611-FZ

About introduction of amendments to articles 4 and 105.26 of part one and part the second Tax Code of the Russian Federation and article 2 of the Federal law "About Modification of Parts the First and Second Tax Code of the Russian Federation, Separate Legal Acts of the Russian Federation and for Suspension of Action of Paragraph Two of Item 1 of Article 78 Parts One of the Tax Code of the Russian Federation"

Accepted by the State Duma on December 7, 2023

Approved by the Federation Council on December 13, 2023

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 2004, No. 27, Art. 2711; 2006, No. 31, Art. 3436; 2008, No. 26, Art. 3022; 2013, No. 30, Art. 4081; 2014, No. 45, Art. 6158; 2016, No. 18, Art. 2506; No. 27, Art. 4173, 4176; 2020, No. 14, Art. 2032; 2021, No. 1, Art. 9; No. 24, Art. 4217; 2022, No. 11, Art. 1602; No. 13, Art. 1956; No. 27, Art. 4626; No. 48, Art. 8310; 2023, No. 1, Art. 11; No. 12, Art. 1877; No. 45, Art. 7993) following changes:

1) in Article 4:

a) in Item 3:

in paragraph one of the word "and 2023" to replace with figures "-2024", shall be replaced with words words of "2023" "2024";

in subitem 6 of the word "and 2023" to replace with figures "-2024";

add with the subitem 9 of the following content:

"9) features of debt collection at the expense of money on accounts of the taxpayer (the payer of collection, the payer of insurance premiums) - the organizations, the individual entrepreneur or the tax agent - the organization, the individual entrepreneur.";

b) state Item 3.1 in the following edition:

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