FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 23, 2025 No. 230-FZ

About introduction of amendments to article 333.36 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on July 15, 2025

Approved by the Federation Council on July 16, 2025

Article 1

Bring in Article 333.36 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2004, No. 45, Art. 4377; 2009, No. 52, Art. 6450; 2010, No. 15, Art. 1737; 2012, No. 29, Art. 3980; 2013, No. 48, Art. 6165; 2014, No. 26, Art. 3404; 2015, No. 10, Art. 1393; 2016, No. 6, Art. 763; No. 49, Art. 6844; 2018, No. 53, Art. 8416; 2021, No. 8, Art. 1197; No. 24, Art. 4217; No. 27, Art. 5133; 2022, No. 27, Art. 4610; No. 29, Art. 5206; 2023, No. 47, Art. 8313; 2024, No. 33, Art. 4955; No. 45, Art. 6693) following changes:

1) Item 1 to add with the subitem 24 following of content:

"24) physical persons - when giving in court of the statements for hearing of cases provided by Items 1 and 3 of part one of article 262 of the Civil Procedure Code of the Russian Federation if such persons are:

persons relating to combat veterans according to the subitem 9 of Item 1 of article 3 of the Federal Law of January 12, 1995 No. 5-FZ "About veterans";

persons who were involved in fighting as a part of Armed Forces of the Donetsk People's Republic, National militia of the Luhansk People's Republic, military forming or bodies of the Donetsk People's Republic or the Luhansk People's Republic since May 11, 2014;

the citizens who are called up for military service on mobilization in the Armed Forces of the Russian Federation;

the military personnel of bodies of the Federal Security Service who is directly carrying out (carrying out) tasks on safety of the Russian Federation on the sites adjoining areas of holding special military operation;

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