FEDERAL LAW OF THE RUSSIAN FEDERATION

of March 9, 2022 No. 47-FZ

About modification of part the second 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 the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 2, 6; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3524; No. 45, Art. 4377; 2005, No. 30, Art. 3112, 3130; 2006, No. 10, Art. 1065; No. 31, Art. 3436; No. 45, Art. 4628; No. 50, Art. 5279; 2007, No. 23, Art. 2691; No. 31, Art. 3991; No. 45, Art. 5417; 2008, No. 30, Art. 3611, 3616; No. 48, Art. 5504, 5519; No. 52, Art. 6237; 2009, No. 29, Art. 3598, 3641; No. 48, Art. 5731, 5737; No. 51, Art. 6155; No. 52, Art. 6455; 2010, No. 19, Art. 2291; No. 25, Art. 3070; No. 31, Art. 4198; No. 32, Art. 4298; No. 45, Art. 5756; No. 48, Art. 6247, 6251; No. 49, Art. 6409; 2011, No. 1, Art. 7; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4583, 4593; No. 45, Art. 6335; No. 48, Art. 6731; No. 49, Art. 7014; No. 50, Art. 7359; 2012, No. 26, Art. 3447; No. 31, Art. 4334; No. 53, Art. 7596, 7619; 2013, No. 23, Art. 2889; No. 30, Art. 4031, 4048; No. 44, Art. 5640; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 19, Art. 2321; No. 23, Art. 2938; No. 30, Art. 4245; No. 48, Art. 6647, 6660, 6663; 2015, No. 1, Art. 17, 32; No. 14, Art. 2024; No. 29, Art. 4358; No. 48, Art. 6684, 6692; 2016, No. 14, Art. 1902; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4175, 4176, 4181; No. 49, Art. 6844; 2017, No. 1, Art. 4; No. 11, Art. 1534; No. 30, Art. 4441; No. 45, Art. 6579; No. 47, Art. 6842; No. 49, Art. 7307, 7315, 7318; 2018, No. 1, Art. 50; No. 18, Art. 2565, 2568; No. 24, Art. 3410; No. 45, Art. 6847; No. 49, Art. 7496; No. 53, Art. 8419; 2019, No. 16, Art. 1826; No. 29, Art. 3843; No. 30, Art. 4112, 4113, 4114; No. 39, Art. 5371, 5375, 5376; 2020, No. 6, Art. 587; No. 13, Art. 1857; No. 29, Art. 4501; No. 31, Art. 5024, 5025; No. 48, Art. 7626, 7627; 2021, No. 1, Art. 9; No. 24, Art. 4214, 4217; No. 27, Art. 5133, 5136; No. 49, Art. 8146, 8147) following changes:

"Banks to the Central bank of the Russian Federation and banks" shall be replaced with words 1) in the subitem 9 of Item 3 of Article 149 of the word "banks to the Central bank of the Russian Federation, banks and physical persons";

2) Item 3 of Article 346.12 to add with the subitem 22 following of content:

"22) the organizations and the individual entrepreneurs performing production of jewelry and other products from precious metals or wholesale (retail) trade by jewelry and other products from precious metals.";

Item 6 of Article 346.43 to add 3) with the subitem 8 of the following content:

"8) activities for production of jewelry and other products from precious metals, and also wholesale or retail trade by jewelry and other products from precious metals.".

Article 2

1. This Federal Law becomes effective from the date of its official publication, except for Items 2 and 3 of article 1 of this Federal Law.

2. Items 2 and 3 of article 1 of this Federal Law become effective since January 1, 2023.

3. Action of provisions of the subitem 9 of Item 3 of article 149 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since March 1, 2022.

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