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FEDERAL LAW OF THE RUSSIAN FEDERATION

of September 29, 2025 No. 362-FZ

About modification 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

Bring in the subitem 7 of Item 6 of Article 346.43 of part two of the Tax Code of the Russian Federation (The 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; No. 49, the Art. 7409) change, having added it with words ", municipal districts, city districts".

Article 2

This Federal Law becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the tax paid in connection with use of patent system of the taxation.

President of the Russian Federation

V. Putin

 

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