FEDERAL LAW OF THE RUSSIAN FEDERATION

of February 26, 2024 No. 37-FZ

About introduction of amendments to articles 149 and 343 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on February 20, 2024

Approved by the Federation Council on February 21, 2024

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 33, Art. 3429; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 2; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3524; No. 45, Art. 4377; 2005, No. 30, Art. 3130; 2006, No. 10, Art. 1065; No. 31, Art. 3436, 3450; No. 45, Art. 4628; No. 50, Art. 5279; 2007, No. 23, Art. 2691; No. 31, Art. 3991; No. 45, Art. 5417; 2008, No. 30, Art. 3616; No. 48, Art. 5504, 5519; No. 52, Art. 6237; 2009, No. 29, Art. 3598; No. 48, Art. 5731, 5737; No. 51, Art. 6155; No. 52, Art. 6455; 2010, No. 25, Art. 3070; No. 31, Art. 4198; No. 32, Art. 4298; No. 45, Art. 5756; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7, 37; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4583, 4593; No. 45, Art. 6335; No. 48, Art. 6731; No. 49, Art. 7014, 7016; No. 50, Art. 7359; 2012, No. 31, Art. 4334; No. 49, Art. 6749; No. 53, Art. 7596, 7619; 2013, No. 23, Art. 2889; No. 30, Art. 4031, 4048; No. 40, Art. 5038; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 23, Art. 2938; No. 48, Art. 6647; 2015, No. 1, Art. 17, 32; No. 48, Art. 6684, 6692; 2016, No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4175; No. 49, Art. 6844; 2017, No. 1, Art. 4; No. 11, Art. 1534; No. 30, Art. 4441; No. 40, Art. 5753; No. 45, Art. 6579; No. 47, Art. 6842; No. 49, Art. 7307, 7315, 7318; 2018, No. 1, Art. 50; No. 18, Art. 2565, 2568; No. 24, Art. 3410; No. 45, Art. 6847; No. 49, Art. 7496; No. 53, Art. 8419; 2019, No. 16, Art. 1826; No. 30, Art. 4112, 4113, 4114; 2020, No. 13, Art. 1857; No. 29, Art. 4501; No. 31, Art. 5024; No. 42, Art. 6529; No. 48, Art. 7627; 2021, No. 24, Art. 4214, 4217; No. 27, Art. 5133, 5136, 5137; No. 49, Art. 8146, 8147; 2022, No. 11, Art. 1597; No. 16, Art. 2598, 2599; No. 29, Art. 5288, 5290, 5291; No. 45, Art. 7676; No. 48, Art. 8310; No. 52, Art. 9350, 9353; 2023, No. 1, Art. 13, 43; No. 8, Art. 1200; No. 9, Art. 1415; No. 26, Art. 4670; No. 32, Art. 6121; No. 49, Art. 8656; No. 52, Art. 9508, 9523, 9524) following changes:

1) Item 2 of Article 149 to add with the subitem 43 following of content:

"43) services of the operator in carrying out transactions in the register of carbon units in accordance with the legislation of the Russian Federation in the field of emission limitation of greenhouse gases and the legislation of the Russian Federation regulating procedure for carrying out experiment on emission limitation of greenhouse gases in certain subjects of the Russian Federation.";

2) in Article 343:

a) in Item 18:

third to state the paragraph in the following edition:

"where VIPROM - the gas sale total volume expressed in thousands of cubic meters in the month which is directly preceding month of tax period, in the territory of i-go of the subject of the Russian Federation to consumers (except for the organizations performing conversion of associated gas (including on the basis of the agreement on rendering to such organization services in conversion of associated gas), the organizations, being the taxpayers specified in paragraph eleven of this Item, or entering with such taxpayers into one group of companies and performing resale of the acquired gas, the organizations entering with the taxpayer into one group of companies regarding the amounts of gas acquired by them for use for own needs or for conversion with receipt of dry stripped gas, the organizations, gas by which it is delivered from amounts of natural gas the Piltun-Astokhsky and Lunsky oil and gas deposits which are due to the Russian Federation in accordance with the terms of the Agreement on development on the terms of the Section of products on account of regular payments for mining (royalty), for realization of natural gas to consumers, the organizations performing liquefied natural gas production regarding the amounts of gas acquired only for liquefied natural gas production, the organizations which proceeds from sales of heat and (or) electrical energy (capacity) for the calendar year preceding year of tax period constitute at least 75 percent of the total sales determined for the corresponding calendar year, the organizations which proceeds from sales of heat and (or) electrical energy (capacity) for the calendar year preceding year of tax period constitute less than 75 percent of the total sales determined for the corresponding calendar year regarding determined according to the procedure, approved by the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of fuel and energy complex in coordination with the federal executive body performing functions on acceptance of regulatory legal acts, control and supervision of compliance with law in the field of the competition in the goods markets, protection of the competition in the market of financial services, activities of subjects of natural monopolies and advertizing and the Ministry of Finance of the Russian Federation, the amounts of gas necessary for them for production and realization of heat and (or) electrical energy (capacity) at regulated prices (rates), the population and the organizations, performing the type of economic activity determined based on information containing in the Unified State Register of Legal Entities as the main or additional on production of electricity by thermal power plants, production, transfer and distribution of vapor and hot water by thermal power plants and (or) boiler rooms according to criteria and the list which are established by the Government of the Russian Federation, and the organizations performing resale of the acquired gas regarding the amounts realized by them to the consumers specified in this paragraph) the taxpayer and (or) the organizations entering with the taxpayer into one group of companies;";

in paragraph four the word "cost;" shall be replaced with words "cost. If the extreme minimum level of wholesale prices for gas as of November 30, 2023 is not approved for the subject of the Russian Federation, for the purpose of this Item is applied minimum of wholesale prices for the gas realized to consumers (except for the populations) this subject of the Russian Federation, approved as of November 30, 2023, and in case of its absence - the weighted average value of the actual sales prices the taxpayer and (or) the organizations entering with the taxpayer into one group of companies, gas to the consumers (except for the populations) who are not persons, interdependent with them, in i-ohm the subject of the Russian Federation for November, 2023;";

in paragraph ten the word "international" to exclude, add with the offer of the following content: "Person on whom financial reporting is not considered in case of creation of consolidated financial statements of group of companies only owing to the size or insignificance of data on such person is recognized for the purpose of this Item the member of such group of companies.";

in the paragraph the eighteenth" (except for the organizations performing conversion of associated gas (including on the basis of the agreement on rendering to such organization services in conversion of associated gas), the organizations performing resale of the acquired gas, the population and the organizations performing the type of economic activity determined based on information containing in the Unified State Register of Legal Entities as the basic on production of electricity by thermal power plants, production, transfer and distribution of vapor and hot water by thermal power plants and (or) boiler rooms according to the list established by the Government of the Russian Federation)" shall be replaced with words words "(except for the organizations, sales amounts of gas by which are not considered in case of VIPROM measure definition according to this Item)";

b) in Item 19:

the fifth to add the paragraph with words ", and in case of its absence - the weighted average value of the actual sales prices the taxpayer and (or) the organizations entering with the taxpayer into one group of companies, gas to the population in i-ohm the subject of the Russian Federation for July, 2024";

to state the paragraph of the sixth in the following edition:

"VITE - the gas sale total volume expressed in thousands of cubic meters in the month which is directly preceding month of tax period, the organizations which proceeds from sales of heat and (or) electrical energy (capacity) for the calendar year preceding year of tax period constitute at least 75 percent of the total sales determined for the corresponding calendar year, to the organizations which proceeds from sales of heat and (or) electrical energy (capacity) for the calendar year preceding year of tax period constitute less than 75 percent of the total sales determined for the corresponding calendar year regarding determined according to the procedure, stipulated in Item the 18th this Article, of the amounts of gas necessary for them for production and realization of heat and (or) electrical energy (capacity) by regulated prices (rates), and the organizations performing the type of economic activity determined based on information containing in the Unified State Register of Legal Entities as the main or additional on production of electricity by thermal power plants, production, transfer and distribution of vapor and hot water by thermal power plants and (or) boiler rooms according to criteria and the list which are established by the Government of the Russian Federation, in the territory of i-go of the subject of the Russian Federation the taxpayer and (or) the organizations entering with the taxpayer into one group of companies;".

Article 2

1. This Federal Law becomes effective from the date of its official publication, except for Item 1 of article 1 of this Federal Law.

2. Item 1 of article 1 of this Federal Law becomes effective after one month from the date of official publication of this Federal Law, but not earlier than the 1st of the next tax period on the value added tax.

3. Action of provisions of Items 18 and 19 of article 343 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2024.

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