FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 23, 2025 No. 229-FZ

About introduction of amendments to articles 162 and 264 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on July 8, 2025

Approved by the Federation Council on July 16, 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. 1, Art. 18; No. 33, Art. 3413; 2002, No. 22, Art. 2026; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 30, Art. 3130; 2007, No. 1, Art. 31; 2008, No. 27, Art. 3126; No. 30, Art. 3614; 2009, No. 1, Art. 21; No. 29, Art. 3598; No. 48, Art. 5737; 2010, No. 31, Art. 4198; 2011, No. 1, Art. 7; No. 24, Art. 3357; No. 29, Art. 4291; No. 30, Art. 4583, 4593; No. 48, Art. 6731; 2012, No. 27, Art. 3588; No. 53, Art. 7596; 2013, No. 23, Art. 2889; No. 30, Art. 4048, 4081; No. 40, Art. 5038; 2014, No. 19, Art. 2321; No. 26, Art. 3373; No. 48, Art. 6663; 2015, No. 48, Art. 6688, 6692; 2016, No. 15, Art. 2059; No. 27, Art. 4176, 4184; 2017, No. 30, Art. 4449; No. 40, Art. 5753; No. 49, Art. 7307, 7324; 2019, No. 22, Art. 2664; 2020, No. 13, Art. 1857; No. 17, Art. 2699; No. 42, Art. 6510; 2021, No. 49, Art. 8146; 2022, No. 10, Art. 1394; No. 29, Art. 5206, 5290; No. 48, Art. 8310; 2023, No. 8, Art. 1200; No. 32, Art. 6121; 2024, No. 13, Art. 1681; No. 29, Art. 4105; No. 33, Art. 4955; No. 49, Art. 7407) following changes:

1) Item 3 of Article 162 to add with the subitem 3 following of content:

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