FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 30, 2024 No. 431-FZ

About modification of Article of 161 parts two of the Tax Code 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 Item 8 of Article of 161 parts two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; 2002, No. 22, Art. 2026; 2003, No. 28, Art. 2886; 2005, No. 30, Art. 3130; No. 52, Art. 5581; 2006, No. 31, Art. 3436; 2008, No. 48, Art. 5519; 2010, No. 19, Art. 2291; 2011, No. 30, Art. 4575, 4593; No. 45, Art. 6335; No. 48, Art. 6731; 2013, No. 30, Art. 4049; 2014, No. 48, Art. 6647; 2016, No. 27, Art. 4177; 2017, No. 49, Art. 7307; 2018, No. 32, Art. 5095; No. 49, Art. 7496; 2019, No. 39, Art. 5374; 2021, No. 24, Art. 4217; No. 27, Art. 5133; 2022, No. 29, Art. 5290, 5291; 2023, No. 32, Art. 6121; 2024, to No. 29, the Art. 4105) change, having stated it in the following edition:

"8. In case of realization in the territory of the Russian Federation by taxpayers (except for the taxpayers exempted from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge) copper semifinished products, crude skins of animals, scrap and waste of ferrous and non-ferrous metals, aluminum secondary and its alloys, and also waste paper the tax base is determined taking into account the features provided by this Item proceeding from the cost of implementable goods determined according to Article 105.3 of this Code, including tax.

For the purpose of of this Code:

copper semifinished products any goods containing copper and used for production of cable and conduction products (including after additional processing, conversion or other transformation), except for scrap and waste of non-ferrous metals are recognized;

crude skins of animals the raw (unmanufactured) skins removed from carcasses of animals, pair or preserved for the purpose of prevention of their spoil and decomposition (mokrosoleny or dried), but not subjected to any further processing are recognized;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info