FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 17, 2025 No. 417-FZ

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

Accepted by the State Duma on November 11, 2025

Approved by the Federation Council on November 12, 2025

Article 1

Bring 149 parts two of the Tax Code of the Russian Federation in Item 3 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, Art. 7407, 7409, 7421; 2025, No. 30, the Art. 4376, of 4377) of change, having added with its subitems 3.4 and 3.5 of the following content:

"3. 4) transactions on payment of percent by banks in precious metals in ingots on bank account agreement (contribution) in precious metals;

3. 5) placement by banks of the precious metals which are not attracted in deposits;".

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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