FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 29, 2024 No. 418-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 November 26, 2024

Approved by the Federation Council on November 27, 2024

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2006, No. 31, Art. 3436; 2010, No. 48, Art. 6247; 2011, No. 30, Art. 4575; 2020, No. 30, Art. 4745) following changes:

Item 2 of Article 38 to add 1) with the paragraph third the following content:

"For the purposes of of this Code the digital currency (including the digital currency used as instrument of payment according to agreements in foreign trade (contracts) within the experimental legal regime in the field of digital innovations established according to article 1.1 of the Federal Law of July 31, 2020 No. 259-FZ "About digital financial assets, digital currency and about modification of separate legal acts of the Russian Federation") is recognized property.";

To add 2) with Article 86.5 of the following content:

"Article 86.5. The obligation of the operator of mayningovy infrastructure connected with implementation of tax control

1. The operator of mayningovy infrastructure shall report in tax authority in the place of the finding of the data, connected with implementation of mining of digital currency by person to which this operator renders services in provision of mayningovy infrastructure. The structure of such data is determined by federal executive body, the representative for control and supervision in the field of taxes and fees.

2. The data specified in Item 1 of this Article go electronically on telecommunication channels no later than the 25th following for expired quarter, on the format approved by federal executive body, the representative for control and supervision in the field of taxes and fees.";

Chapter 16 to add 3) with Article 129.16 of the following content:

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