FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 12, 2024 No. 176-FZ

About modification of parts the first and second the Tax Code of the Russian Federation, separate legal acts of the Russian Federation and recognition voided separate provisions of legal acts of the Russian Federation

Accepted by the State Duma on July 10, 2024

Approved by the Federation Council on July 10, 2024

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 2006, No. 31, Art. 3436; 2013, No. 40, Art. 5037; 2014, No. 14, Art. 1544; No. 48, Art. 6657, 6663; 2016, No. 7, Art. 920; No. 27, Art. 4176; 2018, No. 1, Art. 20; No. 9, Art. 1291; No. 31, Art. 4821; No. 32, Art. 5087; No. 49, Art. 7496; 2020, No. 46, Art. 7212; 2021, No. 8, Art. 1196; No. 24, Art. 4217; No. 47, Art. 7740; No. 49, Art. 8143; 2022, No. 29, Art. 5230; 2023, No. 1, Art. 12; No. 32, Art. 6121, 6147; No. 49, Art. 8656; No. 52, Art. 9508) following changes:

Article 15 to add 1) with item 4 of the following content:

"4) tourist tax.";

Paragraph one of Item 3 of Article 25.12 to state 2) in the following edition:

"3. If other concerning application of the bases specified in subitems 1 - 3 presents of Item, are not established by the law of the subject of the Russian Federation, the bases for refusal in modification of the investment declaration are:";

Item 3 of Article 25.14 to add 3) with the paragraph of the following content:

"If concerning the foreign organization or the taxpayer who is the controlling person of the specified foreign organization the prohibitive, rationing and (or) other similar arrangements entered by foreign states, economic, political, military or other associations of the countries, the international financial and other organizations leading to introduction of forced external management over the foreign organization are effective, the taxpayer has the right to notify tax authority on the termination of participation in the specified foreign organization.";

In paragraph four of Item 1 of Article 58 of the word "and excess profit tax" shall be replaced with words 4) ", the excess profit tax and tourist tax";

5) the paragraph the fourth Item 1 of article 79 after words of "excess profit tax" to add with words "tourist tax,".

Article 2

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; No. 52, Art. 5138; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413, 3421, 3429; No. 49, Art. 4564; No. 53, Art. 5015; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3021, 3027, 3033; 2003, No. 1, Art. 5, 6; No. 19, Art. 1749; No. 21, Art. 1958; No. 28, Art. 2874, 2879, 2886; No. 46, Art. 4435; No. 50, Art. 4849; 2004, No. 27, Art. 2711, 2715; No. 31, Art. 3222, 3231; No. 34, Art. 3517, 3518, 3522, 3525, 3527; No. 45, Art. 4377; No. 49, Art. 4840; 2005, No. 1, Art. 9, 29, 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2713, 2717; No. 30, Art. 3104, 3112, 3117, 3118, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 10, Art. 1065; No. 23, Art. 2382; No. 27, Art. 2881; No. 30, Art. 3295; No. 31, Art. 3433, 3436, 3443, 3450, 3452; No. 43, Art. 4412; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 7, 20, 31; No. 13, Art. 1465; No. 21, Art. 2461, 2462; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 4013; No. 45, Art. 5416, 5417, 5432; No. 46, Art. 5553; No. 49, Art. 6045, 6071; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3577, 3591, 3598, 3611, 3614; No. 48, Art. 5519; No. 49, Art. 5723, 5749; No. 52, Art. 6218, 6219, 6227, 6237; 2009, No. 1, Art. 13, 19, 21; No. 18, Art. 2147; No. 23, Art. 2772, 2775; No. 29, Art. 3582, 3598, 3625, 3639, 3641; No. 30, Art. 3735, 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731, 5732, 5733; No. 51, Art. 6155; No. 52, Art. 6444, 6450; 2010, No. 15, Art. 1737, 1746; No. 19, Art. 2291; No. 21, Art. 2524; No. 28, Art. 3553; No. 31, Art. 4176, 4186, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 46, Art. 5918; No. 48, Art. 6247, 6248, 6250, 6251; No. 49, Art. 6409; 2011, No. 1, Art. 7, 37; No. 17, Art. 2318; No. 23, Art. 3265; No. 24, Art. 3357; No. 26, Art. 3652; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4566, 4575, 4583, 4587, 4593, 4596, 4606; No. 45, Art. 6335; No. 47, Art. 6608, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7015, 7016, 7017, 7037, 7043, 7063; 2012, No. 10, Art. 1164; No. 18, Art. 2128; No. 19, Art. 2281; No. 24, Art. 3066; No. 26, Art. 3447; No. 27, Art. 3587, 3588; No. 31, Art. 4319; No. 41, Art. 5526; No. 49, Art. 6747, 6748, 6749, 6750, 6751; No. 50, Art. 6958; No. 53, Art. 7578, 7584, 7604, 7607, 7619; 2013, No. 9, Art. 874; No. 14, Art. 1647; No. 19, Art. 2321; No. 23, Art. 2866, 2889; No. 27, Art. 3444; No. 30, Art. 4031, 4045, 4046, 4048, 4049, 4081, 4084; No. 40, Art. 5033, 5037, 5038, 5039; No. 44, Art. 5640, 5645, 5646; No. 48, Art. 6165; No. 52, Art. 6981, 6985; 2014, No. 8, Art. 737; No. 14, Art. 1544; No. 16, Art. 1835, 1838; No. 19, Art. 2321; No. 23, Art. 2936; No. 26, Art. 3373, 3393, 3404; No. 30, Art. 4220, 4222, 4239; No. 40, Art. 5315, 5316; No. 43, Art. 5796; No. 45, Art. 6159; No. 48, Art. 6647, 6648, 6657, 6660, 6661, 6662, 6663; 2015, No. 1, Art. 13, 15, 16, 17, 18, 30; No. 10, Art. 1402; No. 14, Art. 2023, 2024, 2025; No. 24, Art. 3373, 3377; No. 27, Art. 3948, 3968; No. 29, Art. 4340, 4358; No. 41, Art. 5632; No. 48, Art. 6683, 6685, 6686, 6687, 6688, 6689, 6691, 6692, 6693; 2016, No. 1, Art. 6, 16, 18; No. 7, Art. 920; No. 9, Art. 1169; No. 11, Art. 1480, 1489; No. 14, Art. 1902; No. 15, Art. 2063, 2064; No. 18, Art. 2504; No. 22, Art. 3092; No. 26, Art. 3856; No. 27, Art. 4158, 4175, 4176, 4177, 4178, 4179, 4180, 4181, 4182, 4184; No. 49, Art. 6841, 6843, 6844, 6845, 6846, 6847, 6849, 6851; No. 52, Art. 7497; 2017, No. 1, Art. 4, 5, 16; No. 11, Art. 1534; No. 15, Art. 2133; No. 27, Art. 3942; No. 30, Art. 4446, 4448, 4449; No. 31, Art. 4802, 4803; No. 40, Art. 5753; No. 45, Art. 6578; No. 47, Art. 6842; No. 49, Art. 7307, 7313, 7314, 7316, 7318, 7320, 7322, 7323, 7324, 7325, 7326; 2018, No. 1, Art. 14, 20; No. 9, Art. 1289, 1291; No. 11, Art. 1585; No. 18, Art. 2558, 2565, 2568, 2583; No. 24, Art. 3404, 3410; No. 27, Art. 3942; No. 28, Art. 4143, 4144; No. 30, Art. 4534, 4535; No. 31, Art. 4822, 4823; No. 32, Art. 5087, 5090, 5093, 5094, 5095, 5096, 5127; No. 45, Art. 6828, 6833, 6836, 6844; No. 47, Art. 7135, 7136; No. 49, Art. 7496, 7497, 7498; No. 53, Art. 8412, 8416, 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2202, 2225; No. 22, Art. 2664, 2665, 2667; No. 23, Art. 2906; No. 25, Art. 3167; No. 27, Art. 3523, 3527; No. 30, Art. 4112, 4113; No. 31, Art. 4414, 4427, 4428, 4443; No. 39, Art. 5371, 5372, 5373, 5374, 5375, 5376, 5377; No. 48, Art. 6740; No. 52, Art. 7777; 2020, No. 12, Art. 1647, 1657; No. 13, Art. 1857; No. 14, Art. 2032; No. 17, Art. 2699, 2707; No. 24, Art. 3746; No. 29, Art. 4505, 4507, 4514; No. 30, Art. 4746; No. 31, Art. 5024, 5025; No. 42, Art. 6508, 6510, 6522, 6529; No. 46, Art. 7212; No. 48, Art. 7625, 7626, 7627; No. 52, Art. 8603; 2021, No. 1, Art. 9; No. 8, Art. 1198; No. 15, Art. 2455; No. 17, Art. 2886, 2887; No. 18, Art. 3047, 3049; No. 24, Art. 4215, 4216, 4217; No. 27, Art. 5133, 5135, 5136, 5137; No. 49, Art. 8145, 8146, 8147; 2022, No. 9, Art. 1250; No. 10, Art. 1394; No. 11, Art. 1597, 1600; No. 13, Art. 1955, 1956, 1957; No. 16, Art. 2598; No. 18, Art. 3007; No. 22, Art. 3535; No. 27, Art. 4609, 4612, 4626; No. 29, Art. 5206, 5230, 5234, 5273, 5288, 5289, 5290, 5291, 5295, 5301; No. 45, Art. 7675, 7680; No. 48, Art. 8307, 8309, 8310; No. 50, Art. 8787; No. 52, Art. 9353, 9379; 2023, No. 1, Art. 11, 12, 13, 30, 66; No. 5, Art. 698; No. 8, Art. 1200, 1207, 1211; No. 9, Art. 1415; No. 12, Art. 1877; No. 18, Art. 3236, 3243, 3250; No. 23, Art. 4007, 4020, 4021; No. 26, Art. 4669, 4676; No. 31, Art. 5782; No. 32, Art. 6121, 6147; No. 40, Art. 7121; No. 43, Art. 7603; No. 45, Art. 7994; No. 47, Art. 8310, 8315; No. 49, Art. 8656; No. 52, Art. 9508, 9524, 9525; 2024, No. 1, Art. 10, 24; No. 8, Art. 1035; No. 10, Art. 1312; No. 13, Art. 1672, 1681, 1688; No. 18, Art. 2401, 2405, 2409; No. 23, Art. 3038, 3059; No. 26, Art. 3550) following changes:

1) in Article 145:

a) in Item 1:

the paragraph one after words to add "(unified agricultural tax)" with the words "or simplified taxation system";

add with paragraphs of the following content:

"The organizations and the individual entrepreneurs applying simplified taxation system are exempted from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge, in case of observance of one of the following conditions:

for the calendar year preceding calendar year since which the organization or the individual entrepreneur passes to simplified taxation system, at specified the organization or the individual entrepreneur the amount of the income determined according to the procedure, No. 17-FZ established by Chapter 23, 25 or 26.1 of this Code, and also according to the procedure, established by the Federal Law of February 25, 2022 "About carrying out experiment on establishment of special tax regime "The automated simplified taxation system", did not exceed in total 60 million rubles;

for preceding tax period on the tax paid in connection with application of simplified taxation system at specified the organization or the individual entrepreneur the amount of the income determined according to Article 346.15 and subitems 1 and 3 of Item 1 of Article 346.25 of this Code did not exceed in total 60 million rubles.

The newly created organization and again registered individual entrepreneur applying simplified taxation system are exempted from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge, since date of their statement on accounting in tax authority specified in the certificate on registration in tax authority.

In case of determination of the size of the income specified in paragraphs four and the fifth this Item the income in type of positive exchange difference, stipulated in Item 11 parts two of article 250 of this Code, and the income in type of subsidies recognized according to the procedure, stipulated in Item 4.1 Articles of 271 of this Code in case of voluntary conveyance in the state-owned and (or) municipal property of property (property rights) are not considered.

If the individual entrepreneur applied at the same time general regime of the taxation and patent system of the taxation or system of the taxation to agricultural producers (unified agricultural tax) and patent system of the taxation, in case of determination of the size of the income specified in paragraphs four and the fifth this Item the income on both specified tax regimes is considered.

If the individual entrepreneur applies (applied) in calendar year simplified taxation system, patent system of the taxation, special tax regime "The automated simplified taxation system", in case of determination of size of the income according to paragraphs the fourth and fifth this Item consider the income on all specified special tax regimes.";

b) state Item 2 in the following edition:

"2. If other is not provided by this Item, provisions of this Article do not extend to the organizations and individual entrepreneurs who realize excise goods during three prior consecutive calendar months, and also on the organizations specified in Article 145.1 of this Code.

The organizations and the individual entrepreneurs specified in paragraphs three - the fifth Item 1 of this Article, apply release from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge, without the features provided by paragraph one of this Item.";

c) in Item 3:

in the paragraph the second to exclude the word "written";

in paragraph three to exclude the word "written";

the fifth to declare the paragraph invalid;

d) in Item 5:

add with the new paragraph third the following content:

"If during tax period on the tax paid in connection with application of simplified taxation system at the organization or the individual entrepreneur specified in paragraph three of Item 1 of this Article, the amount of the income determined according to Article 346.15 and subitems 1 and 3 of Item 1 of Article 346.25 of this Code exceeded in total 60 million rubles, such the organization or the individual entrepreneur since the 1st following after month in which such exceeding took place, begins to fulfill duties of the taxpayer. In case of determination of the size of the income specified in this paragraph the income in type of positive exchange difference, stipulated in Item 11 parts two of article 250 of this Code, and the income in type of subsidies recognized according to the procedure, stipulated in Item 4.1 Articles of 271 of this Code in case of voluntary conveyance in the state-owned and (or) municipal property of property (property rights) are not considered. If during tax period on the tax paid in connection with application of simplified taxation system, the individual entrepreneur applies at the same time simplified taxation system and patent system of the taxation, in case of determination of the size of the income specified in this paragraph the income on both specified special tax regimes is considered. If in calendar year of application of simplified taxation system of the organization or individual entrepreneurs applied special tax regime "The automated simplified taxation system", in case of determination of the size of the income specified in this paragraph are considered including income gained within application of special tax regime "The automated simplified taxation system".";

in paragraph four of the word "the exceeding stated above" shall be replaced with words "the exceeding provided by paragraphs the first and second this Item";

e) state Item 7 in the following edition:

"7. In the cases provided by Items 3 and 4 of this Article, the taxpayer has the right to send to tax authority documents and (or) the notification electronically on telecommunication channels or through personal account of the taxpayer. The taxpayer has the right to send also to tax authority documents and (or) the notification by mail the registered mail. In this case day of their submission to tax authority the sixth day from the date of the direction of the registered mail is considered.

The form and format of the notifications provided by this Article affirm federal executive body, the representative for control and supervision in the field of taxes and fees.";

e) add Item 8 with paragraphs of the following content:

"Upon transition of the taxpayer to simplified taxation system using release from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge, provided by this Article, the tax amounts accepted to deduction by the taxpayer on goods (works, services), including on fixed assets and intangible assets, property rights according to the procedure, provided by this Chapter, are subject to recovery in the tax period preceding transition to the specified mode.

The tax amounts which are subject to recovery according to the paragraph third this Item are considered as a part of other expenses according to Article 264 of this Code.

The organizations and the individual entrepreneurs who are applying simplified taxation system and began to fulfill duties of the taxpayer applying the tax rates specified in Item 8 of Article 164 of this Code the tax amounts on goods (works, services), including fixed assets and intangible assets, property rights acquired by them during release from fulfillment of duties of the taxpayer connected with calculation and the tax discharge to deduction do not accept in case of use of these goods (works, services), including fixed assets and intangible assets, property rights when implementing transactions on sales of goods (works, services), property rights which taxation is made on the tax rates specified in subitems 1 - 1.2, 2.1 - 3.1, 7, of the 11th Item 1 and Item 8 of Article 164 of this Code.";

2) in Article 145.1:

a) third Item 3 to declare the paragraph invalid;

b) state Item 7 in the following edition:

"7. In the cases provided by Items 3 and 5 of this Article, the project participant has the right to send to tax authority the notification and documents electronically on telecommunication channels or through personal account of the taxpayer. The project participant has the right to send also to tax authority documents and the notification by mail the registered mail. In this case day of their submission to tax authority the sixth day from the date of the direction of the registered mail is considered.

The form and format of the notifications provided by this Article affirm federal executive body, the representative for control and supervision in the field of taxes and fees.";

2. Paragraph one of subitem 1.1 of Item 1 of Article 151 to state 1) in the following edition:

"1. 1) in case of release of goods according to customs procedure of release for internal consumption in case of completion of action of customs procedure of free customs zone in the territory of the Special economic zone in the Kaliningrad region the amounts of the estimated tax by taxpayers are not paid provided that these taxpayers on date of issue of goods according to the specified customs procedure do not apply special tax regimes or apply simplified taxation system, fulfilling duties of the taxpayer applying the tax rates provided by Items 2 and 3 of Article 164 of this Code do not use the right to release, stipulated in Article the 145th of this Code, and for the tax period preceding date of issue of goods according to the specified customs procedure did not perform transaction on sales of goods, non-taxable according to article 149 of this Code, except for transactions on transfer of the goods provided by the subitem 12 of Item 3 of article 149 of this Code if other payment procedure of tax is not provided by the paragraph third this subitem.";

Article 154 to add 3) with Item 12 of the following content:

"12. Provisions of Items 3, of 4, 5.1 and 5.2 these Articles are not applied by the taxpayers applying simplified taxation system and the acting as the taxpayer applying the tax rates specified in Item 8 of Article 164 of this Code.";

4) in Item 8 of Article 161:

a) word in paragraph nine "special tax regimes according to Chapters 26. 26.2, 26.5 of this Code" shall be replaced with words 1, "patent system of the taxation", shall be replaced with words words of "the corresponding special tax regimes" "patent system of the taxation";

b) add with the paragraph of the following content:

"The taxpayers sellers applying in case of sales of goods, the specified in paragraph one of this Item, tax rates specified in Item 8 of Article 164 of this Code in the agreement, source accounting document specify the tax rate of 5 or 7 percent.";

5) in Article 164:

a) in item 4 of the word "Item 2 or 3" shall be replaced with words "Item 2, 3 or 8";

b) add with Item 8 of the following content:

"8. In case of sales of goods (works, services), property rights of the organization and the individual entrepreneurs applying the simplified taxation system having the right to make the taxation of the corresponding transactions on one of the tax rates:

1) 5 percent - in case of accomplishment of one of the following conditions:

for the calendar year preceding calendar year since which the organization or the individual entrepreneur passes to simplified taxation system, at specified the organization or the individual entrepreneur the amount of the income determined according to the procedure, No. 17-FZ established by Chapter 23, 25 or 26.1 of this Code, and also according to the procedure, established by the Federal Law of February 25, 2022 "About carrying out experiment on establishment of special tax regime "The automated simplified taxation system", did not exceed in total 250 million rubles, and such the organization or the individual entrepreneur has no the reasons for release from fulfillment of duties of the taxpayer connected with calculation and the tax discharge;

for preceding tax period on the tax paid in connection with application of simplified taxation system the organization or the individual entrepreneur have amount of the income determined according to Article 346.15 and subitems 1 and 3 of Item 1 of Article 346.25 of this Code, did not exceed in total 250 million rubles, and such the organization or the individual entrepreneur has no the reasons for release from fulfillment of duties of the taxpayer connected with calculation and the tax discharge;

during tax period on the tax paid in connection with application of simplified taxation system, the organization or the individual entrepreneur begins to fulfill the duties of the taxpayer connected with calculation and the tax discharge.

If during tax period on the tax paid in connection with application of simplified taxation system the organization or the individual entrepreneur have amount of the income determined according to Article 346.15 and subitems 1 and 3 of Item 1 of Article 346.25 of this Code the organization or the individual entrepreneur since the 1st following after month in which the specified exceeding took place, loses the right to application of the tax rate of 5 percent exceeded in total 250 million rubles, such. At the same time for the purpose of determination of the specified size of the income the applications of simplified taxation system received in calendar year the income within application of special tax regime "The automated simplified taxation system" is considered including;

2) 7 percent - in case of accomplishment of one of the following conditions:

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