of April 22, 2024 No. 92-FZ
About introduction of amendments to articles 164 and 165 of part two of the Tax Code of the Russian Federation
Accepted by the State Duma on April 9, 2024
Approved by the Federation Council on April 17, 2024
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. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3517; No. 35, Art. 3607; No. 45, Art. 4377; 2005, No. 30, Art. 3101, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436; 2007, No. 23, Art. 2691; No. 45, Art. 5417, 5432; 2008, No. 26, Art. 3022; No. 48, Art. 5519; No. 49, Art. 5749; 2009, No. 48, Art. 5731; No. 51, Art. 6155; No. 52, Art. 6444; 2010, No. 15, Art. 1746; No. 31, Art. 4198; No. 45, Art. 5750; No. 48, Art. 6250; 2011, No. 30, Art. 4593; No. 45, Art. 6335; No. 48, Art. 6731; 2012, No. 41, Art. 5526; No. 49, Art. 6751; 2013, No. 23, Art. 2866; No. 30, Art. 4049; No. 40, Art. 5038; No. 48, Art. 6165; 2014, No. 23, Art. 2936; No. 48, Art. 6660, 6663; 2015, No. 1, Art. 5; No. 14, Art. 2023; No. 48, Art. 6689; 2016, No. 1, Art. 6; No. 22, Art. 3098; No. 26, Art. 3856; No. 27, Art. 4181; No. 49, Art. 6844, 6851; 2017, No. 11, Art. 1534; No. 47, Art. 6842; No. 49, Art. 7307, 7313, 7322, 7325; 2018, No. 27, Art. 3942; No. 32, Art. 5095, 5096; No. 47, Art. 7126; No. 53, Art. 8419; 2019, No. 18, Art. 2225; No. 23, Art. 2906; No. 31, Art. 4427; No. 39, Art. 5372, 5374, 5375; 2020, No. 29, Art. 4505; No. 46, Art. 7212; 2021, No. 1, Art. 9; No. 18, Art. 3047; No. 27, Art. 5136; No. 49, Art. 8146; 2022, No. 13, Art. 1956; No. 29, Art. 5290, 5291, 5301; No. 48, Art. 8310; No. 52, Art. 9379; 2023, No. 18, Art. 3250; No. 26, Art. 4669, 4676; No. 32, Art. 6121; No. 43, Art. 7603; No. 47, Art. 8315; No. 52, Art. 9524, 9525; 2024, No. 13, Art. 1672) following changes:
1) in Item 1 of Article 164:
a) add subitem 2.1 with new paragraphs the sixth - the eighth the following content:
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