FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 22, 2024 No. 148-FZ

About introduction of amendments to article 5 parts one and part the second Tax Code of the Russian Federation

Accepted by the State Duma on June 11, 2024

Approved by the Federation Council on June 19, 2024

Article 1

Bring 5 parts one of the Tax Code of the Russian Federation in Item 4.5 of Article (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2001, No. 53, Art. 5026; 2004, No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2008, No. 48, Art. 5519; 2013, No. 30, Art. 4081; 2016, No. 18, Art. 2506; No. 22, Art. 3092; No. 27, Art. 4176; 2018, No. 32, Art. 5093; 2019, No. 31, Art. 4428; 2020, No. 14, Art. 2000; 2021, No. 24, Art. 4217; 2022, No. 9, Art. 1250; No. 13, Art. 1955; No. 27, Art. 4626; No. 29, Art. 5301; 2023, No. 26, Art. 4676; No. 45, Art. 7993) following changes:

In paragraph one of the word "and the Kherson region in communication" shall be replaced with words 1) ", the Kherson region and in the separate territories of the subjects of the Russian Federation determined by the Government of the Russian Federation adjacent to the territories of Ukraine, the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region and (or) Kherson region (further - the adjacent territories), in communication", shall be replaced with words the words "and Kherson region" ", the Kherson region and in the adjacent territories", after words "Federal Law" to add with the words "of June 24, 2023 No. 266-FZ";

The second the words "and Kherson region" shall be replaced with words 2) in the paragraph ", the Kherson region and in the adjacent territories";

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