FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 31, 2025 No. 288-FZ

About introduction of amendments to articles 123.1 and 287 of the Code of administrative legal proceedings 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 Code of administrative legal proceedings of the Russian Federation (The Russian Federation Code, 2015, No. 10, Art. 1391; 2016, No. 15, Art. 2065; No. 26, Art. 3889; 2018, No. 49, Art. 7523) following changes:

Part 1 of Article 123.1 to add 1) with words ", except for shown according to the legislation on taxes and fees of requirements about debt collection for tax payment, charges, insurance premiums, penalty fee, penalties, percent in budgets of budget system of the Russian Federation";

2) in Article 287:

a) to state Item 6 of part 1 in the following edition:

"6) data on cancellation of the writ on demand about collection of obligatory payments and sanctions if the writ was taken out.";

b) to add part 2 after the words "on demand about collection of obligatory payments and sanctions" with words "if the writ was taken out".

Article 2

1. This Federal Law becomes effective since November 1, 2025.

2. Statements for pronouncement of writs according to the requirements about debt collection for tax payment shown according to the legislation on taxes and fees, charges, insurance premiums, penalty fee, penalties, percent in the budgets of budget system of the Russian Federation submitted to magistrate judges till November 1, 2025 are considered by the rules established by the procedural legislation of the Russian Federation existing on the date of submission of such statements.

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