of January 27, 2023 No. 1-FZ
About introduction of amendments to articles 181 and 193 of part two of the Tax Code of the Russian Federation
Accepted by the State Duma on January 18, 2023
Approved by the Federation Council on January 25, 2023
Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 33, Art. 3421, 3429; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 28, Art. 2886; 2004, No. 31, Art. 3222; 2005, No. 30, Art. 3118; 2006, No. 31, Art. 3433; 2007, No. 21, Art. 2461; 2008, No. 30, Art. 3598; 2009, No. 48, Art. 5732; 2010, No. 48, Art. 6247; 2011, No. 30, Art. 4566; No. 49, Art. 7016; 2012, No. 49, Art. 6748; No. 53, Art. 7584; 2013, No. 40, Art. 5039; 2014, No. 48, Art. 6647; 2015, No. 48, Art. 6689; 2016, No. 9, Art. 1169; No. 15, Art. 2063; No. 49, Art. 6844; 2017, No. 11, Art. 1534; No. 49, Art. 7307; 2018, No. 30, Art. 4534; No. 32, Art. 5094; 2019, No. 31, Art. 4414; No. 39, Art. 5376; 2020, No. 42, Art. 6508; 2021, No. 27, Art. 5133; No. 49, Art. 8146; 2022, No. 29, Art. 5234, 5290; No. 48, Art. 8310) following changes:
1) in Item 1 of Article 181:
a) declare subitem 15 invalid;
b) state subitem 16 in the following edition:
"16) liquids for electronic systems of delivery of nicotine. For the purpose of this Chapter electronic systems of delivery of nicotine the electronic devices used for transformation of liquid for electronic systems of delivery of nicotine in aerosol (vapor) inhaled by the consumer are recognized. For the purpose of this Chapter liquid for electronic systems of delivery of nicotine any liquid with content of liquid nicotine in amount from mg/ml 0,1 for electronic systems of delivery of nicotine including containing in such electronic devices is recognized;";
2) in Item 1 of Article 193:
a) state subitem 23 in the following edition:
"23) cigarettes, cigarettes:
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