FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 23, 2025 No. 228-FZ

About introduction of amendments to article 149 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on July 10, 2025

Approved by the Federation Council on July 16, 2025

Article 1

Bring 149 parts two of the Tax Code of the Russian Federation in subitem 12.2 of Item 2 of Article (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. 3027; 2003, No. 1, Art. 2; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3524; No. 45, Art. 4377; 2005, No. 30, Art. 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. 3616; No. 48, Art. 5504, 5519; No. 52, Art. 6237; 2009, No. 29, Art. 3598; No. 48, Art. 5731, 5737; No. 51, Art. 6155; No. 52, Art. 6455; 2010, No. 25, Art. 3070; No. 31, Art. 4198; No. 32, Art. 4298; No. 45, Art. 5756; No. 48, Art. 6247; 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. 31, Art. 4334; No. 53, Art. 7596, 7619; 2013, No. 23, Art. 2889; No. 30, Art. 4031, 4048; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 23, Art. 2938; No. 48, Art. 6647; 2015, No. 1, Art. 17, 32; No. 48, Art. 6684, 6692; 2016, No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4175; 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. 30, Art. 4112, 4113, 4114; 2020, No. 13, Art. 1857; No. 29, Art. 4501; No. 31, Art. 5024; No. 48, Art. 7627; 2021, No. 24, Art. 4214, 4217; No. 27, Art. 5133, 5136; No. 49, Art. 8146, 8147; 2022, No. 11, Art. 1597; No. 16, Art. 2598, 2599; No. 29, Art. 5288, 5290, 5291; No. 45, Art. 7676; No. 48, Art. 8310; No. 52, Art. 9350, 9353; 2023, No. 1, Art. 43; No. 8, Art. 1200; No. 26, Art. 4670; No. 32, Art. 6121; No. 49, Art. 8656; No. 52, Art. 9508, 9523, 9524; 2024, No. 10, Art. 1312; No. 13, Art. 1672, 1681; No. 33, Art. 4955, 4979; No. 49, the Art. 7407, of 7409, of 7421) of change, having added it with paragraphs the seventeenth and eighteenth the following content:

"services in calculation of the size of the additional stimulating contributions in agreements of the long-term savings rendered by the administrator of sofinasirovaniye according to the Federal Law of May 7, 1998 to No. 75-FZ "About non-state pension funds";

the services rendered by the administrator of sofinasirovaniye and which are directly connected with the services specified in the paragraph the seventeenth this subitem (according to the list approved by the Government of the Russian Federation);".

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 value added tax.

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