of April 17, 2026 No. 102-FZ
About introduction of amendments to article 11.3 of part one and Articles 177 and 205 of part two of the Tax Code of the Russian Federation
Accepted by the State Duma on April 15, 2026
Approved by the Federation Council on April 15, 2026
Subitem 3 of Item 5 of Article 11.3 of part one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2022, No. 29, Art. 5230; 2023, No. 1, Art. 12; No. 23, Art. 4016; No. 32, Art. 6121, 6147; 2024, No. 33, Art. 4955; No. 45, Art. 6693; 2025, No. 31, Art. 4641; 48, 7236) to state No. to the Art. in the following edition:
"3) tax declarations in which the amounts of taxes to compensation or the amounts 23 of this Code of the tax deductions provided by Chapter, or tax declarations on indirect taxes (the value added tax and excises) are declared in case of commodity import on the territory of the Russian Federation from the territory of other state member of the Eurasian Economic Union in which exceeding of the amount of security payment specified in the document on the forthcoming delivery of goods provided by the Federal Law "About National System of Confirmation of Expectation of Delivery of Goods and about Modification of Separate Legal Acts of the Russian Federation" over the tax amount (excise) estimated in the taxpayer is declared (regarding such exceeding), - from the date of entry into force of the decision of tax authority by results of cameral tax audit on the basis of the specified tax declarations (calculations) or within ten days from the date of the termination of stipulated in Clause 88th of this Code of term of conducting cameral tax audit of the specified tax declarations (calculations) or from the date of, the completion of cameral tax audit of the specified tax declarations (calculations) following behind day if when conducting cameral tax audit of the specified tax declarations violations of the law about taxes and fees were not revealed if other is not provided by this Item;".
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