FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 7, 2025 No. 147-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on May 28, 2025

Approved by the Federation Council on June 4, 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. 3413, 3429; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 28, Art. 2886; 2004, No. 31, Art. 3231; No. 34, Art. 3517, 3522; 2005, No. 24, Art. 2312; No. 30, Art. 3118; 2006, No. 23, Art. 2382; No. 31, Art. 3450; 2007, No. 1, Art. 31; No. 21, Art. 2462; 2008, No. 30, Art. 3614; No. 48, Art. 5519; 2009, No. 1, Art. 13; No. 52, Art. 6444; 2010, No. 15, Art. 1737; No. 40, Art. 4969; No. 48, Art. 6248; 2011, No. 1, Art. 7, 37; No. 23, Art. 3265; No. 30, Art. 4606; No. 49, Art. 7016, 7017, 7043; 2012, No. 41, Art. 5526; No. 49, Art. 6749; 2013, No. 19, Art. 2321; No. 27, Art. 3444; No. 30, Art. 4046; No. 40, Art. 5033, 5037, 5038; No. 44, Art. 5645; No. 52, Art. 6985; 2014, No. 26, Art. 3393; No. 48, Art. 6647, 6657, 6660, 6661; 2015, No. 1, Art. 17; No. 29, Art. 4340; No. 48, Art. 6685, 6687; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 15, Art. 2064; No. 22, Art. 3092; No. 27, Art. 4175; No. 49, Art. 6844; 2017, No. 1, Art. 16; No. 30, Art. 4448; No. 49, Art. 7307, 7320; 2018, No. 30, Art. 4534; No. 32, Art. 5087, 5090, 5094, 5095; No. 45, Art. 6828; No. 49, Art. 7496, 7498; No. 53, Art. 8416; 2019, No. 16, Art. 1826; No. 30, Art. 4112, 4113; No. 31, Art. 4428, 4443; No. 39, Art. 5371, 5375; 2020, No. 12, Art. 1657; No. 29, Art. 4505; No. 31, Art. 5024; No. 42, Art. 6508, 6529; No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 24, Art. 4217; No. 27, Art. 5133, 5137; No. 49, Art. 8146; 2022, No. 9, Art. 1250; No. 13, Art. 1955, 1956, 1957; No. 22, Art. 3535; No. 27, Art. 4612, 4626; No. 29, Art. 5288, 5290, 5291, 5295, 5301; No. 45, Art. 7675; No. 48, Art. 8310; No. 52, Art. 9353; 2023, No. 8, Art. 1200; No. 9, Art. 1415; No. 18, Art. 3243; No. 26, Art. 4676; No. 31, Art. 5782; No. 32, Art. 6121; No. 49, Art. 8656; No. 52, Art. 9508; 2024, No. 1, Art. 10; No. 26, Art. 3550; No. 29, Art. 4105; No. 33, Art. 4955; No. 41, Art. 6062; No. 45, Art. 6693; No. 48, Art. 7206; No. 49, Art. 7407, 7408; 2025, No. 9, Art. 848) following changes:

1) in Article 284:

a) in Item 1:

to declare the paragraph of the seventh invalid;

word in paragraph eight "in paragraphs six and the seventh" shall be replaced with words "in paragraph six";

b) declare Item 1.10 invalid;

The subitem 3 of Item 11 of Article 286.1 to declare 2) invalid;

Item 2.3 of Article 342 to declare 3) invalid.

Article 2

This Federal Law becomes effective since January 1, 2026.

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