FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 17, 2025 No. 418-FZ

About introduction of amendments to article 126.2 of part one and part the second Tax Code of the Russian Federation and article 3 of the Federal law "About Introduction of Amendments to Articles 102 and 126.2 of Part One and Part the Second 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 Article 126.2 of part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 2021, No. 17, Art. 2886; 2024, No. 13, Art. 1681) following changes:

Shall be replaced with words 1) in the name of the word "and (or) non-state pension fund" ", non-state pension fund and (or) insurance company";

2) in Item 1:

a) the paragraph one to state in the following edition:

"1. Representation by the tax agent, non-state pension fund and (or) insurance company to tax authority of false information on the fact of opening of the individual investment account of the taxpayer, about the fact of the conclusion of the agreement of non-state pension provision, the agreement of the voluntary insurance of life specified in the subitem 5 of Item 1 of article 213 of this Code, and (or) the agreement of long-term savings about the cash amounts granted by the taxpayer on such individual investment account for the corresponding tax period about the amounts of the actual fees of the taxpayer under the agreement of non-state pension provision, the agreement of long-term savings (about the amounts of the actual fees of the employer of the taxpayer under the agreement of long-term savings under which the taxpayer is investor and the participant), about the amounts of the actual insurance premiums of the taxpayer under the agreement of voluntary insurance of life, specified in the subitem 5 of Item 1 of article 213 of this Code, within the procedure of receipt by the taxpayer of the investment tax deductions and (or) tax deductions on long-term savings of citizens according to the procedure, stipulated in Clause 221.1 of this Code,";

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