FEDERAL LAW OF THE RUSSIAN FEDERATION

of March 9, 2022 No. 52-FZ

About introduction of amendments to articles 4 and 45 of part one of the Tax Code of the Russian Federation

Accepted by the State Duma on March 4, 2022

Approved by the Federation Council on March 4, 2022

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 2004, No. 27, Art. 2711; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 28; 2008, No. 26, Art. 3022; No. 48, Art. 5500; 2009, No. 52, Art. 6450; 2010, No. 31, Art. 4198; 2011, No. 27, Art. 3873; No. 30, Art. 4575; No. 47, Art. 6611; 2013, No. 26, Art. 3207; No. 30, Art. 4081; 2014, No. 45, Art. 6157; 2015, No. 24, Art. 3377; 2016, No. 27, Art. 4176; No. 49, Art. 6844; 2018, No. 9, Art. 1291; No. 31, Art. 4821; 2019, No. 22, Art. 2667; No. 39, Art. 5375; 2020, No. 14, Art. 2032; No. 40, Art. 6169; 2021, No. 24, Art. 4217; No. 49, Art. 8143) following changes:

1) in Article 4:

a) in Item 3:

the paragraph one to state in the following edition:

"3. The government of the Russian Federation the regulatory legal acts having the right to publish in 2020 and 2022 providing in the periods according to January 1 till December 31, 2020 (inclusive) and from January 1 to December 31, 2022 (inclusive):";

state subitem 6 in the following edition:

"6) additional foundations of provision in 2020 and 2022 of delay (payment by installments) on tax payment, insurance premiums, penalty fee, penalties, percent, change of procedure and conditions of its provision;";

b) to state paragraphs of the first and second of item 4 in the following edition:

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