FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 12, 2024 No. 449-FZ

About introduction of amendments to article 217.1 of part two of the Tax Code of the Russian Federation and article 8 of the Federal law "About Modification of Parts the First and Second the Tax Code of the Russian Federation, Separate Legal Acts of the Russian Federation and Recognition Voided Separate Provisions of Legal Acts of the Russian Federation"

Accepted by the State Duma on December 10, 2024

Approved by the Federation Council on December 11, 2024

Article 1

Item 2 of Article 217.1 of part two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 2, Art. 3340; 2014, No. 48, Art. 6663; 2017, No. 49, Art. 7324; 2018, No. 49, Art. 7496; 2019, No. 16, Art. 1826; No. 30, Art. 4112; No. 39, Art. 5375; 2020, No. 48, Art. 7627; 2021, No. 27, Art. 5133; No. 49, Art. 8146; 2023, No. 23, Art. 4018; No. 32, Art. 6121; 2024, No. 31, Art. 4453; 33, the Art. 4955) to add No. with the paragraph the ninth the following content:

"In case of sale of the parcels of land intended for individual housing construction, for maintaining personal subsidiary farm, for placement of garages for own needs, for conducting by citizens gardening or truck farming for own needs formed as a result of the Section, apportionment of the initial parcel of land or as a result of consolidation, redistribution of the initial parcels of land, in time stays in property of the taxpayer of the corresponding educated parcel of land stay term in property of the taxpayer of the specified initial parcel of land or the initial parcels of land joins. At the same time in case of formation of the parcel of land as a result of consolidation of the initial parcels of land the minimum deadline of ownership of the educated parcel of land is estimated from the date of emergence of the property right (the life inherited tenancy, permanent (termless) use) on the last from the initial parcels of land. Provisions of this paragraph are applied if the quantity of the parcels of land formed in case of the Section of the initial parcel of land, apportionment of share or share from the parcel of land which is in equity property does not exceed two.".

Article 2

Bring in article 8 of the Federal Law of July 12, 2024 No. 176-FZ "About modification of parts the first and second the Tax Code of the Russian Federation, separate legal acts of the Russian Federation and recognition voided separate provisions of legal acts of the Russian Federation" (The Russian Federation Code, 2024, No. 29, Art. 4105; No. 45, Art. 6693; No. 49, Art. 7407) following changes:

Shall be replaced with words 1) in part 8 of the word "from the 1st of tax period in which this Federal Law became effective" "since January 1, 2025";

To add 2) with part 8.1 following of content:

"8.1. For the purposes of Chapter 22 of the Tax Code of the Russian Federation (in edition of this Federal Law) since January 1, 2025 the lists of medicines, medicines approved till January 1, 2025 by the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of health care, according to the procedure and according to criteria which are approved by the Government of the Russian Federation are applied.".

Article 3

1. This Federal Law becomes effective from the date of its official publication, except for article 1 of this Federal Law.

2. Article 1 of this Federal Law becomes effective since January 1, 2025.

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