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FEDERAL LAW OF THE RUSSIAN FEDERATION

of September 29, 2025 No. 359-FZ

About recognition voided the subitem 44 of Item 2 of Article 346.43 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on September 17, 2025

Approved by the Federation Council on September 24, 2025

Article 1

Subitem 44 of Item 2 of Article 346.43 of part two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2012, No. 26, Art. 3447; 2014, No. 30, Art. 4245; No. 48, Art. 6663; 2015, No. 29, Art. 4358; 2016, No. 14, Art. 1902; No. 27, Art. 4176, 4181; 2017, No. 49, Art. 7307; 2019, No. 29, Art. 3843; No. 39, Art. 5371, 5375; 2020, No. 6, Art. 587; No. 48, Art. 7626; 2021, No. 1, Art. 9; No. 24, Art. 4217; 2022, No. 11, Art. 1597; No. 48, Art. 8310; 2023, No. 32, Art. 6121; 2024, No. 13, Art. 1672; No. 48, Art. 7195; 49, the Art. 7409) to declare No. invalid.

Article 2

This Federal Law becomes effective since January 1, 2026.

President of the Russian Federation

V. Putin

 

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