of July 23, 2025 No. 229-FZ
About introduction of amendments to articles 162 and 264 of part two of the Tax Code of the Russian Federation
Accepted by the State Duma on July 8, 2025
Approved by the Federation Council on July 16, 2025
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. 3413; 2002, No. 22, Art. 2026; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 30, Art. 3130; 2007, No. 1, Art. 31; 2008, No. 27, Art. 3126; No. 30, Art. 3614; 2009, No. 1, Art. 21; No. 29, Art. 3598; No. 48, Art. 5737; 2010, No. 31, Art. 4198; 2011, No. 1, Art. 7; No. 24, Art. 3357; No. 29, Art. 4291; No. 30, Art. 4583, 4593; No. 48, Art. 6731; 2012, No. 27, Art. 3588; No. 53, Art. 7596; 2013, No. 23, Art. 2889; No. 30, Art. 4048, 4081; No. 40, Art. 5038; 2014, No. 19, Art. 2321; No. 26, Art. 3373; No. 48, Art. 6663; 2015, No. 48, Art. 6688, 6692; 2016, No. 15, Art. 2059; No. 27, Art. 4176, 4184; 2017, No. 30, Art. 4449; No. 40, Art. 5753; No. 49, Art. 7307, 7324; 2019, No. 22, Art. 2664; 2020, No. 13, Art. 1857; No. 17, Art. 2699; No. 42, Art. 6510; 2021, No. 49, Art. 8146; 2022, No. 10, Art. 1394; No. 29, Art. 5206, 5290; No. 48, Art. 8310; 2023, No. 8, Art. 1200; No. 32, Art. 6121; 2024, No. 13, Art. 1681; No. 29, Art. 4105; No. 33, Art. 4955; No. 49, Art. 7407) following changes:
1) Item 3 of Article 162 to add with the subitem 3 following of content:
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