FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 17, 2025 No. 416-FZ

About introduction of amendments to articles 83 and 84 of part one of the Tax Code of the Russian Federation

Accepted by the State Duma on November 11, 2025

Approved by the Federation Council on November 12, 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. 23, Art. 2174; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2008, No. 30, Art. 3616; 2010, No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6247; 2011, No. 30, Art. 4593; 2012, No. 27, Art. 3588; 2013, No. 23, Art. 2866; No. 30, Art. 4049, 4081; No. 40, Art. 5038; No. 44, Art. 5645; 2014, No. 45, Art. 6157; No. 48, Art. 6657, 6660; 2016, No. 7, Art. 920; No. 27, Art. 4176, 4177; No. 49, Art. 6842, 6844; 2017, No. 49, Art. 7307; 2018, No. 31, Art. 4819, 4821; No. 45, Art. 6828; No. 49, Art. 7496; 2019, No. 18, Art. 2225; No. 39, Art. 5375; 2020, No. 48, Art. 7627; 2021, No. 24, Art. 4217; 2022, No. 13, Art. 1955; No. 18, Art. 3006; No. 22, Art. 3544; No. 29, Art. 5230; 2023, No. 32, Art. 6121; 2024, No. 23, Art. 3038; No. 33, Art. 4955) following changes:

1) in Item 4.9 of Article 83:

a) word in paragraph one "such organization or" to exclude;

b) paragraphs two and third to recognize invalid;

2) in Article 84:

a) the thirteenth Item 2 to state the paragraph in the following edition:

"The tax authority shall perform registration of the foreign organization for the basis, stipulated in Item 4.9 Articles 83 of this Code, within five days from the date of obtaining from the Russian bank in which the account is opened for such organization, statements for registration of such organization and to send to the same time electronically to the specified Russian bank the statement from the Unified state register of taxpayers containing data on registration in tax authority for transfer of such organization.";

b) in paragraph seven of Item 3 of the word "such organization or" and the second and third offers to exclude;

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