FEDERAL LAW OF THE RUSSIAN FEDERATION

of October 29, 2024 No. 362-FZ

About modification of parts the first and second Tax Code of the Russian Federation and separate legal acts of the Russian Federation

Accepted by the State Duma on October 22, 2024

Approved by the Federation Council on October 23, 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; 2014, No. 14, Art. 1544; 2016, No. 27, Art. 4176; 2018, No. 31, Art. 4821; 2021, No. 24, Art. 4217; No. 49, Art. 8143; 2022, No. 29, Art. 5230; 2023, No. 1, Art. 12; No. 23, Art. 4016; No. 32, Art. 6121, 6147; No. 49, Art. 8656; No. 52, Art. 9508; 2024, No. 29, Art. 4105; No. 33, Art. 4955) following changes:

1) in Article 11.3:

a) in the subitem 5 of Item 1 of the word "tourist tax," to exclude;

b) in the subitem 4 of Item 7 of the word "tourist tax," to exclude;

2) in the subitem 5 of Item 7 of Article 45 of the word "tourist tax," to exclude;

In paragraph four of Item 1 of Article 58 of the word "and tourist tax" to exclude 3);

4) in Article 75:

a) add Item 3 with the paragraph of the following content:

"Penalty fee on the shortage amount in the amount of, not exceeding the extent of positive balance of the single tax account of the taxpayer in the corresponding calendar day of delay of the discharge of duty on tax payment increased by the cash amount offset on account of execution of the forthcoming obligation of this taxpayer on payment of specific tax is not charged.";

b) in paragraph one of item 4 of the word "this Item" shall be replaced with words "this Article";

c) add with Item 5.1 of the following content:

"5.1. During the period from January 1 to December 31, 2025 the interest rate of penalty fee for the organizations is accepted by equal:

1) during the first 30 calendar days (inclusive) delays of discharge of duty on tax payment - the one three-hundredth key interest rate of the Central bank of the Russian Federation operating during the specified period;

2) since 31st day of delay of discharge of duty on tax payment till the 90th day (inclusive) - one stopyatidesyaty key interest rate of the Central bank of the Russian Federation operating during the specified period;

3) since 91st day of delay of discharge of duty on tax payment - the one three-hundredth key interest rate of the Central bank of the Russian Federation operating during the specified period.";

5) in Article 79:

a) in paragraph four of Item 1 of the word "tourist tax," to exclude;

b) in paragraph three of Item 3 of the word "tourist tax," to exclude;

c) in paragraph three of Item 9 of the word "tourist tax," to exclude.

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