FEDERAL LAW OF THE RUSSIAN FEDERATION

of October 27, 2025 No. 398-FZ

About introduction of amendments to article 333.36 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on October 14, 2025

Approved by the Federation Council on October 22, 2025

Article 1

Bring in Article 333.36 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2004, No. 45, Art. 4377; 2009, No. 52, Art. 6450; 2010, No. 15, Art. 1737; 2012, No. 29, Art. 3980; 2013, No. 48, Art. 6165; 2014, No. 26, Art. 3404; 2015, No. 10, Art. 1393; 2016, No. 6, Art. 763; No. 49, Art. 6844; 2018, No. 53, Art. 8416; 2021, No. 8, Art. 1197; No. 24, Art. 4217; No. 27, Art. 5133; 2022, No. 27, Art. 4610; No. 29, Art. 5206; 2023, No. 47, Art. 8313; 2024, No. 33, Art. 4955; No. 45, Art. 6693; 2025, No. 30, Art. 4379, 4380) following changes:

Item 1 to add 1) with the subitem 25 of the following content:

"25) physical persons - when giving in court of the statements connected with realization of the right to the provision of pensions on the occasion of loss of the supporter appointed to members of families of persons specified in paragraphs the second - the eighteenth the subitem 24 presents of Item.";

In paragraph one of Item 1.1 of the word "subitem 24" shall be replaced with words 2) "subitems 24 and 25".

Article 2

This Federal Law becomes effective from the date of its official publication.

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