FEDERAL LAW OF THE RUSSIAN FEDERATION

of February 28, 2025 No. 19-FZ

About introduction of amendments to articles 340 and 342 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on February 12, 2025

Approved by the Federation Council on February 26, 2025

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3429; 2002, No. 1, Art. 4; No. 22, Art. 2026; 2003, No. 28, Art. 2886; 2004, No. 34, Art. 3517; 2005, No. 30, Art. 3118; 2006, No. 31, Art. 3450; 2007, No. 1, Art. 31; No. 46, Art. 5557; No. 49, Art. 6045; 2008, No. 30, Art. 3614; 2010, No. 48, Art. 6248; 2011, No. 1, Art. 37; No. 23, Art. 3265; No. 30, Art. 4575, 4606; No. 49, Art. 7016; 2012, No. 49, Art. 6749; 2013, No. 27, Art. 3444; No. 30, Art. 4046; No. 40, Art. 5033, 5037, 5038; 2014, No. 26, Art. 3393; No. 48, Art. 6647; 2015, No. 48, 6685, 6687; 2016, No. 15, Art. 2064; No. 22, Art. 3092; No. 49, Art. 6844; 2017, No. 49, Art. 7307; 2018, No. 30, Art. 4534; No. 32, Art. 5094; No. 49, Art. 7496; 2019, No. 31, Art. 4443; No. 39, Art. 5371; 2020, No. 12, Art. 1657; No. 42, Art. 6508, 6529; No. 48, Art. 7627; 2021, No. 27, Art. 5137; No. 49, Art. 8146; 2022, No. 22, Art. 3535; No. 48, Art. 8310; 2023, No. 1, Art. 13; No. 9, Art. 1415; No. 26, Art. 4676; No. 31, Art. 5782; No. 32, Art. 6121; No. 49, Art. 8656; 2024, No. 26, Art. 3550; No. 29, Art. 4105; No. 33, Art. 4955; No. 45, Art. 6693; No. 49, Art. 7407) following changes:

1) in Article 340:

a) the paragraph one of Item 1 to state in the following edition:

"1. If other is not provided by this Article, the value assessment of the extracted minerals is made by the taxpayer independently one of the following methods:";

b) state Item 5 in the following edition:

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