FEDERAL LAW OF THE RUSSIAN FEDERATION

of March 23, 2026 No. 70-FZ

About modification of Article 346.17 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on March 12, 2026

Approved by the Federation Council on March 18, 2026

Article 1

Bring in Article 346.17 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2002, No. 30, Art. 3021; 2005, No. 30, Art. 3112; 2006, No. 31, Art. 3436; 2007, No. 23, Art. 2691; 2008, No. 30, Art. 3611; 2010, No. 15, Art. 1737; 2011, No. 11, Art. 1492; 2012, No. 26, Art. 3447; 2014, No. 16, Art. 1838; No. 48, Art. 6660; 2015, No. 1, Art. 18; 2016, No. 49, Art. 6844; 2019, No. 39, Art. 5375; 2023, No. 52, Art. 9523; 2024, No. 33, Art. 4955; No. 49, the Art. 7409) change, having added with its Item 1.1 of the following content:

"1.1. For the purpose of this Chapter by transfer (alienation) of property (except for money) the taxpayer - limited liability company on account of payment of actual value of share (part of share) to the participant who left limited liability company the income of this taxpayer the actual value of this received share (part of share) determined according to the procedure in which according to the Federal Law of February 8, 1998 No. 14-FZ "About limited liability companies" determined actual value of share (part of share) on account of which payment the property was transferred (aloof), in case of exit of the participant from limited liability company, for the day following behind day of transition of the right to it to such participant is recognized.".

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 application of simplified taxation system.

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