FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 31, 2025 No. 287-FZ

About modification of part one of the Tax Code of the Russian Federation and the Federal Law "About Enforcement Proceeding"

Accepted by the State Duma on July 17, 2025

Approved by the Federation Council on July 25, 2025

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2003, No. 22, Art. 2066; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; No. 22, Art. 2563; 2009, No. 51, Art. 6155; 2010, No. 31, Art. 4198; No. 45, Art. 5752; No. 48, Art. 6247; No. 49, Art. 6420; 2011, No. 27, Art. 3873; No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 26, Art. 3447; No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 27, Art. 3445; No. 30, Art. 4081; 2014, No. 14, Art. 1544; No. 26, Art. 3404; No. 45, Art. 6157; No. 48, Art. 6657; 2015, No. 10, Art. 1393; No. 18, Art. 2616; 2016, No. 1, Art. 6; No. 18, Art. 2506; No. 27, Art. 4173, 4174, 4176, 4177; No. 49, Art. 6844; 2017, No. 49, Art. 7307, 7315; 2018, No. 31, Art. 4821; No. 32, Art. 5087, 5127; No. 53, Art. 8472; 2019, No. 39, Art. 5375; 2020, No. 48, Art. 7627; 2021, No. 1, Art. 9; No. 8, Art. 1196; No. 24, Art. 4217; 2022, No. 9, Art. 1250; No. 29, Art. 5230; 2023, No. 1, Art. 12; No. 16, Art. 2762; No. 23, Art. 4016; No. 32, Art. 6121, 6147; No. 52, Art. 9508, 9523; 2024, No. 23, Art. 3038; No. 33, Art. 4955; No. 45, Art. 6693) following changes:

The paragraph the thirtieth Item 2 of Article 11 to add 1) with words ", and also the amounts which are not considered in cumulative obligation according to subitems 10 and 10.1 of Item 5, subitems 2 - 3.4, 5 and 6 of Item 7 of Article 11.3 of this Code";

2) in Article 11.3:

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