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FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 31, 2025 No. 298-FZ

About modification of Article 266 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on July 17, 2025

Approved by the Federation Council on July 25, 2025

Article 1

Bring in the paragraph the sixteenth Item 2 of Article 266 parts two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3413; 2002, No. 22, Art. 2026; 2005, No. 24, Art. 2312; 2006, No. 31, Art. 3436; 2012, No. 49, Art. 6751; 2013, No. 44, Art. 5640; No. 52, Art. 6985; 2016, No. 49, Art. 6844, 6848; 2017, No. 49, Art. 7307; 2019, No. 23, Art. 2908; 2020, No. 29, Art. 4514; 2021, No. 27, Art. 5133; 2022, No. 29, Art. 5290; No. 48, Art. 8310; 2023, No. 8, Art. 1200; 2024, No. 33, the Art. 4955) change, having replaced the words "in article 2 of the Federal Law" with the words "in the Federal Law".

Article 2

This Federal Law becomes effective since January 1, 2026.

President of the Russian Federation

V. Putin

 

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