FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 1, 2022 No. 120-FZ

About modification of part one of the Tax Code of the Russian Federation

Accepted by the State Duma on April 20, 2022

Approved by the Federation Council on April 26, 2022

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2000, No. 2, Art. 134; 2003, No. 23, Art. 2174; No. 27, Art. 2700; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2007, No. 18, Art. 2118; 2008, No. 26, Art. 3022; No. 30, Art. 3616; 2010, No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6247; 2011, No. 1, Art. 16; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575, 4593; No. 47, Art. 6611; No. 48, Art. 6730; No. 49, Art. 7014; 2012, No. 27, Art. 3588; No. 50, Art. 6954; 2013, No. 23, Art. 2866; No. 26, Art. 3207; No. 30, Art. 4049, 4081; No. 40, Art. 5037, 5038; No. 44, Art. 5645; 2014, No. 45, Art. 6157; No. 48, Art. 6657, 6660, 6663; 2015, No. 24, Art. 3377; 2016, No. 7, Art. 920; No. 18, Art. 2510; No. 27, Art. 4176, 4177; No. 49, Art. 6842, 6844; 2017, No. 49, Art. 7307, 7312; 2018, No. 31, Art. 4819, 4821; No. 32, Art. 5087, 5095; No. 45, Art. 6828; No. 49, Art. 7496; No. 53, Art. 8416; 2019, No. 18, Art. 2225; No. 39, Art. 5374, 5375; 2020, No. 13, Art. 1857; No. 48, Art. 7627; 2021, No. 17, Art. 2886; No. 24, Art. 4217; 2022, No. 9, Art. 1250; No. 13, Art. 1955) following changes:

1) in item 4 of Article 24.2:

a) in paragraph three of subitem 2 of the word of "such foreign public companies" shall be replaced with words "such public companies";

b) add with the subitem 4 following of content:

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