FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 23, 2024 No. 399-FZ

About introduction of amendments to article 105.14 of part one and part the second 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

In the subitem 8 of Item 2 of Article 105.14 of part one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2011, No. 30, Art. 4575; No. 47, Art. 6611; 2013, No. 40, Art. 5037, 5038; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 48, Art. 6660; 2016, No. 22, Art. 3092; No. 49, Art. 6844; 2017, No. 1, Art. 16; No. 49, Art. 7307; 2018, No. 30, Art. 4534; No. 32, Art. 5095; No. 45, Art. 6828; 2019, No. 23, Art. 2908; No. 39, Art. 5375; 2021, No. 8, Art. 1196; No. 27, Art. 5133; 2022, No. 13, Art. 1956; 2023, No. 49, Art. 8656; No. 52, of the Art. 9508) of the word of "part two of this Code" shall be replaced with words "of this Code, or the participant of the Military innovative technopolis of Ayr of the Ministry of Defence of the Russian Federation according to the Federal Law of July 14, 2022 No. 253-FZ "About the Military innovative technopolis of Ayr of the Ministry of Defence of the Russian Federation and about modification of separate legal acts of the Russian Federation", applying release from fulfillment of duties of the taxpayer of the value added tax according to Article 145.2 of this Code".

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