of February 20, 2026 No. 40-FZ
About introduction of amendments to articles 333.35 and 333.36 of part two of the Tax Code of the Russian Federation
Accepted by the State Duma on February 17, 2026
Approved by the Federation Council on February 18, 2026
Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2004, No. 45, Art. 4377; 2005, No. 30, Art. 3117; 2006, No. 1, Art. 12; 2007, No. 49, Art. 6071; 2008, No. 52, Art. 6218, 6219; 2009, No. 1, Art. 19; No. 29, Art. 3582; No. 52, Art. 6450; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6247; 2011, No. 1, Art. 7; No. 30, Art. 4587; No. 47, Art. 6608; 2012, No. 29, Art. 3980; No. 49, Art. 6750; No. 50, Art. 6958; 2013, No. 23, Art. 2866; No. 30, Art. 4084; No. 48, Art. 6165; 2014, No. 16, Art. 1835; No. 26, Art. 3404; No. 30, Art. 4222; No. 45, Art. 6159; No. 48, Art. 6662; 2015, No. 10, Art. 1393; No. 27, Art. 3948; 2016, No. 6, Art. 763; No. 11, Art. 1480; No. 49, Art. 6844, 6845, 6847; 2017, No. 49, Art. 7318, 7324; 2018, No. 1, Art. 14; No. 11, Art. 1585; No. 31, Art. 4822, 4823; No. 45, Art. 6828; No. 53, Art. 8412, 8416; 2019, No. 18, Art. 2225; No. 22, Art. 2665; No. 27, Art. 3523; No. 39, Art. 5371, 5375; 2020, No. 17, Art. 2707; No. 48, Art. 7627; 2021, No. 8, Art. 1197; No. 17, Art. 2887; No. 18, Art. 3049; No. 24, Art. 4217; No. 27, Art. 5133; 2022, No. 27, Art. 4610; No. 29, Art. 5206, 5273, 5289, 5290; No. 48, Art. 8310; 2023, No. 23, Art. 4007; No. 32, Art. 6121; No. 47, Art. 8313; No. 52, Art. 9524; 2024, No. 1, Art. 24; No. 13, Art. 1688; No. 18, Art. 2401; No. 29, Art. 4105; No. 33, Art. 4955; No. 45, Art. 6693; No. 48, Art. 7196; No. 49, Art. 7407; No. 53, Art. 8540; 2025, No. 30, Art. 4379, 4380; No. 31, Art. 4629; No. 44, Art. 6503; No. 48, Art. 7236) following changes:
1) in Article 333.35:
a) in Item 1:
add subitem 4 with words "which are not exempted from payment of the state fee for making of such legally significant actions";
add with the subitem of 21 following contents:
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.