FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 23, 2024 No. 388-FZ

About modification of Article 346.43 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on November 12, 2024

Approved by the Federation Council on November 20, 2024

Article 1

Bring in the subitem 7 of Item 6 of Article 346.43 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2012, No. 26, Art. 3447; 2014, No. 30, Art. 4245; No. 48, Art. 6663; 2015, No. 29, Art. 4358; 2016, No. 14, Art. 1902; No. 27, Art. 4176, 4181; 2017, No. 49, Art. 7307; 2019, No. 29, Art. 3843; No. 39, Art. 5371, 5375; 2020, No. 6, Art. 587; No. 48, Art. 7626; 2021, No. 1, Art. 9; No. 24, Art. 4217; 2022, No. 11, Art. 1597; No. 48, Art. 8310; 2023, No. 32, Art. 6121; 2024, No. 13, the Art. 1672) change, having added it with words ", except for services of bank payment agents (subagents) in acceptance from physical persons of cash and to their introduction on bank accounts of these physical persons and on issue of cash to physical persons from their bank accounts rendered by bank payment agents (subagents) to these physical persons when implementing of retail trade by them through objects of fixed retail chain stores in the rural settlements which are part of rural settlements".

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 tax paid in connection with use of patent system of the taxation.

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