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FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 29, 2024 No. 123-FZ

About modification of Article of 251 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on May 21, 2024

Approved by the Federation Council on May 22, 2024

Article 1

Bring in the paragraph of the eighth of the subitem 14 of Item 1 of Article of 251 parts two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3413; 2002, No. 22, Art. 2026; 2003, No. 1, Art. 2, 6; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 34, Art. 3520; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 52, Art. 5581; 2006, No. 31, Art. 3443; No. 45, Art. 4627; 2007, No. 1, Art. 39; No. 22, Art. 2563; No. 31, Art. 3991, 4013; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 27, Art. 3126; No. 48, Art. 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 31; No. 11, Art. 1265; No. 29, Art. 3598; No. 48, Art. 5731; No. 51, Art. 6153, 6155; No. 52, Art. 6455; 2010, No. 19, Art. 2291; No. 32, Art. 4298; No. 47, Art. 6034; No. 49, Art. 6409; 2011, No. 1, Art. 9, 21; No. 27, Art. 3881; No. 30, Art. 4583, 4587, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729; No. 49, Art. 7037; 2012, No. 19, Art. 2281; No. 25, Art. 3268; No. 41, Art. 5527; No. 53, Art. 7596; 2013, No. 23, Art. 2866; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835; No. 19, Art. 2313; No. 26, Art. 3373; No. 48, Art. 6647, 6657, 6663; 2015, No. 1, Art. 13, 16, 32; No. 10, Art. 1402; No. 24, Art. 3377; No. 48, Art. 6692; 2016, No. 1, Art. 18; No. 7, Art. 920; No. 18, Art. 2504; No. 27, Art. 4176; No. 49, Art. 6844; 2017, No. 15, Art. 2131; No. 30, Art. 4446; No. 40, Art. 5753; No. 49, Art. 7307, 7314, 7316, 7318; 2018, No. 1, Art. 20, 50; No. 18, Art. 2568, 2575; No. 32, Art. 5087; No. 49, Art. 7496, 7499; No. 53, Art. 8419; 2019, No. 18, Art. 2225; No. 23, Art. 2908, 2920; No. 31, Art. 4414; No. 39, Art. 5371, 5374, 5375; 2020, No. 12, Art. 1657; No. 13, Art. 1857; No. 17, Art. 2699; No. 24, Art. 3746; No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 27, Art. 5133; No. 49, Art. 8146; 2022, No. 9, Art. 1250; No. 13, Art. 1955, 1956; No. 16, Art. 2598; No. 27, Art. 4597, 4612; No. 29, Art. 5206, 5290, 5301; No. 48, Art. 8310; No. 52, Art. 9353; 2023, No. 1, Art. 12; No. 8, Art. 1200; No. 32, Art. 6121; No. 45, Art. 7994; No. 47, Art. 8315; No. 49, Art. 8656; No. 52, Art. 9508; 2024, No. 13, the Art. 1681) change, having replaced words "with the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of information technologies," words "the federal executive bodies authorized by the Government of the Russian Federation".

Article 2

This Federal Law becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the income tax of the organizations.

President of the Russian Federation

V. Putin

 

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