FEDERAL LAW OF THE RUSSIAN FEDERATION

of March 23, 2024 No. 49-FZ

About modification of part the second the Tax Code of the Russian Federation and article 3 of the Federal Law "About carrying out experiment on establishment of special tax regime "The automated simplified taxation system"

Accepted by the State Duma on March 19, 2024

Approved by the Federation Council on March 20, 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. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 2, 6; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3517, 3524; No. 45, Art. 4377; 2005, No. 30, Art. 3112, 3128, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436; No. 45, Art. 4628; No. 50, Art. 5279; 2007, No. 23, Art. 2691; No. 31, Art. 3991; No. 45, Art. 5417, 5432; 2008, No. 30, Art. 3611, 3616; No. 48, Art. 5504, 5519; No. 49, Art. 5749; No. 52, Art. 6237; 2009, No. 29, Art. 3598, 3641; No. 48, Art. 5731, 5737; No. 51, Art. 6155; №52, of Art. 6455; 2010, No. 15, Art. 1746; No. 19, Art. 2291; No. 25, Art. 3070; No. 31, Art. 4198; No. 32, Art. 4298; No. 45, Art. 5756; No. 48, Art. 6247, 6250, 6251; No. 49, Art. 6409; 2011, No. 1, Art. 7; 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; No. 50, Art. 7359; 2012, No. 26, Art. 3447; No. 31, Art. 4334; No. 41, Art. 5526; No. 49, Art. 6751; No. 53, Art. 7596, 7619; 2013, No. 23, Art. 2866, 2889; No. 30, Art. 4031, 4048, 4049; No. 40, Art. 5038; No. 44, Art. 5640; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 19, Art. 2321; No. 23, Art. 2936, 2938; No. 30, Art. 4245; No. 48, Art. 6647, 6660, 6663; 2015, No. 1, Art. 17, 32; No. 14, Art. 2023, 2024; No. 29, Art. 4358; No. 48, Art. 6684, 6692; 2016, No. 1, Art. 6; No. 14, Art. 1902; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4175, 4176, 4181; No. 49, Art. 6844, 6851; 2017, No. 1, Art. 4; No. 11, Art. 1534; No. 30, Art. 4441; No. 45, Art. 6579; No. 47, Art. 6842; No. 49, Art. 7307, 7313, 7315, 7318, 7322, 7325; 2018, No. 1, Art. 50; No. 18, Art. 2565, 2568; No. 24, Art. 3410; No. 27, Art. 3942; No. 32, Art. 5095, 5096; No. 45, Art. 6847; No. 49, Art. 7496; No. 53, Art. 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2225; No. 23, Art. 2906; No. 29, Art. 3843; No. 30, Art. 4112, 4113, 4114; No. 31, Art. 4427; No. 39, Art. 5371, 5372, 5374, 5375, 5376; 2020, No. 6, Art. 587; No. 13, Art. 1857; No. 29, Art. 4501, 4505; No. 31, Art. 5024, 5025; No. 46, Art. 7212; No. 48, Art. 7626, 7627; 2021, No. 1, Art. 9; No. 18, Art. 3047; No. 24, Art. 4214, 4217; No. 27, Art. 5133, 5136; No. 49, Art. 8146, 8147; 2022, No. 11, Art. 1597; No. 13, Art. 1956; No. 16, Art. 2598, 2599; No. 29, Art. 5288, 5290, 5291; No. 45, Art. 7676; No. 48, Art. 8310; No. 52, Art. 9350, 9353, 9379; 2023, No. 1, Art. 43; No. 8, Art. 1200; No. 18, Art. 3250; No. 26, Art. 4669, 4670; No. 32, Art. 6121; No. 43, Art. 7603; No. 47, Art. 8315; No. 49, Art. 8656; No. 52, Art. 9508, 9523, 9524, 9525; 2024, No. 10, Art. 1312) following changes:

1) in the subitem 9 of Item 3 of Article 149 of the word "precious metals in ingots banks," shall be replaced with words "precious metals in ingots (except for silver in ingots) banks,";

Subitem 6.2 of Item 1 of article 164 after words of "precious metals in ingots" to add 2) with words "(except for silver in ingots)";

3) in the subitem 22 of Item 3 of Article 346.12:

a) "metals or" shall be replaced with words words "metals and (or)";

b) add with the paragraph of the following content:

"Provisions of this subitem are not applied to the organizations and the individual entrepreneurs performing production of jewelry and other products from silver and (or) wholesale (retail) trade by jewelry and other products from silver.";

The subitem 8 of Item 6 of Article 346.43 to add 4) with the paragraph of the following content:

"Provisions of this subitem are not applied to activities for production of jewelry and other products from silver, and also wholesale or retail trade by jewelry and other products from silver.".

Article 2

In Item 34 of part 2 of article 3 of the Federal Law of February 25, 2022 No. 17-FZ "About carrying out experiment on establishment of special tax regime "The automated simplified taxation system" (The Russian Federation Code, 2022, No. 9, Art. 1249; No. 48, Art. 8310; 2023, No. 1, Art. 12; 32, the Art. 6121) words "metals or" shall be replaced with words No. "metals and (or)", to add with the offer of the following content: "Provisions of this Item are not applied to the organizations and the individual entrepreneurs performing production of jewelry and other products from silver and (or) wholesale (retail) trade by jewelry and other products from silver.".

Article 3

1. The organizations and the individual entrepreneurs who are performing production of jewelry and other products from silver and (or) wholesale (retail) trade by jewelry and other products from silver, showed willingness to pass to simplified taxation system since January 1, 2024 notify on such transition tax authority no later than March 31, 2024.

2. The organizations and the individual entrepreneurs who are performing production of jewelry and other products from silver and (or) wholesale (retail) trade by jewelry and other products from silver, notified tax authority no later than March 31, 2024 on transition to simplified taxation system since January 1, 2024 estimate the value added tax taking into account the following features:

1) tax amounts on the transactions recognized by the taxation object according to Chapter 21 of the Tax Code of the Russian Federation performed during the period from January 1, 2024 before date of giving in tax authority of the adequate notice about transition to simplified taxation system are estimated and paid to the budget following the results of the first tax period of 2024 for the value added tax according to the procedure, established by articles 173 and 174 of the Tax Code of the Russian Federation;

2) provisions of the paragraph of the fifth subitem 2 of Item 3 of article 170 of the Tax Code of the Russian Federation regarding obligation on recovery of tax amounts accepted on goods (works, services) used for implementation of the transactions recognized by the taxation object according to Chapter 21 of the Tax Code of the Russian Federation and performed during the period from January 1, 2024 before date of giving in tax authority of the notification on transition to simplified taxation system are not applied to deduction;

3) the tax amounts shown on goods (works, services) acquired during the period with the January 1, 2024 before date of giving in tax authority of the notification on transition to simplified taxation system used for implementation of the transactions recognized by the taxation object according to Chapter 21 of the Tax Code of the Russian Federation and performed during the period from January 1, 2024 before date of giving in tax authority of the notification on transition to simplified taxation system are accepted to deduction according to the procedure, established by Chapter 21 of the Tax Code of the Russian Federation;

4) the tax amounts estimated and paid to the budget from payment amounts of the partial payment received till January 1, 2024 on account of the forthcoming deliveries of goods, performance of works, rendering services or transfer of the property rights performed during the period from January 1, 2024 before date of giving in tax authority of the notification on transition to simplified taxation system, and the tax amounts estimated from payment amounts, the partial payment received during the period from January 1, 2024 before date of giving in tax authority of the notification on transition to simplified taxation system on account of the forthcoming deliveries of goods, performance of works, rendering services or transfer of the property rights performed during the period from January 1, 2024 before date of giving in tax authority of the notification on transition to simplified taxation system are accepted to deduction in the first tax period of 2024 on the value added tax;

5) tax amounts from payment amounts, the partial payment received during the period from January 1, 2024 before date of giving in tax authority of the notification on transition to simplified taxation system on account of the forthcoming deliveries of goods, performance of works, rendering services or transfer of the property rights performed from the date of giving in tax authority of the notification on transition to simplified taxation system are not estimated in case of availability of the documents testimonial of return of tax amounts to buyers in connection with transition of the taxpayer to simplified taxation system;

6) the tax amounts estimated and paid to the budget from payment amounts of the partial payment received till January 1, 2024 on account of the forthcoming deliveries of goods, performance of works, rendering services or transfer of the property rights performed from the date of giving in tax authority of the notification on transition to simplified taxation system are accepted to deduction. The specified tax deductions are made in the last tax period of 2023 on the value added tax in the presence of the documents testimonial of return of tax amounts to buyers in connection with transition of the taxpayer to simplified taxation system;

7) provisions of the paragraph of the fifth subitem 2 of Item 3 of article 170 of the Tax Code of the Russian Federation regarding obligation on recovery of tax amounts accepted on goods (works, services) acquired till January 1, 2024 for the transactions performed from the date of giving in tax authority of the notification on transition to simplified taxation system are applied to deduction without obligation on payment of penalty fee and penalties for untimely recovery of tax amounts.

Article 4

1. This Federal Law becomes effective from the date of its official publication, except for provisions for which this Article establishes other terms of their introduction in force.

2. The item 4 of Article 1 and article 2 of this Federal Law become effective after one month from the date of official publication of this Federal Law.

3. Items 1 and 2 of article 1 of this Federal Law become 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.

4. Action of provisions of the subitem 22 of Item 3 of article 346.12 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.

5. Provisions of the subitem 8 of Item 6 of article 346.43 of the Tax Code of the Russian Federation (in edition of this Federal Law) and Item 34 of part 2 of article 3 of the Federal Law of February 25, 2022 "About carrying out experiment on establishment of special tax regime "The automated simplified taxation system" (in edition of this Federal Law) are applied No. 17-FZ to the legal relationship arising since January 1, 2025.

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