FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 25, 2026 No. 142-FZ

About introduction of amendments to articles 333.33 and 333.35 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on May 14, 2026

Approved by the Federation Council on May 20, 2026

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2004, No. 45, Art. 4377; 2005, No. 30, Art. 3117; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 27, Art. 2881; No. 43, Art. 4412; 2007, No. 1, Art. 7; No. 31, Art. 4013; No. 46, Art. 5553; No. 49, Art. 6071; 2008, No. 52, Art. 6218, 6219, 6227; 2009, No. 1, Art. 19; No. 29, Art. 3582, 3625; No. 30, Art. 3735; No. 52, Art. 6450; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 28, Art. 3553; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 46, Art. 5918; No. 48, Art. 6247; 2011, No. 1, Art. 7; No. 27, Art. 3881; No. 30, Art. 4566, 4575, 4583, 4587, 4593; No. 47, Art. 6608; No. 48, Art. 6731; No. 49, Art. 7063; 2012, No. 18, Art. 2128; No. 24, Art. 3066; No. 31, Art. 4319; No. 49, Art. 6750; No. 50, Art. 6958; No. 53, Art. 7578, 7607; 2013, No. 9, Art. 874; No. 14, Art. 1647; No. 23, Art. 2866; No. 30, Art. 4084; No. 44, Art. 5645; No. 48, Art. 6165; No. 52, Art. 6981; 2014, No. 16, Art. 1835; No. 26, Art. 3404; No. 30, Art. 4220, 4222; No. 43, Art. 5796; No. 45, Art. 6159; No. 48, Art. 6647, 6662; 2015, No. 1, Art. 11; No. 27, Art. 3948; No. 48, Art. 6689; 2016, No. 11, Art. 1480, 1489; No. 27, Art. 4178, 4179; No. 49, Art. 6844, 6845, 6847; 2017, No. 27, Art. 3942; No. 31, Art. 4802; No. 49, Art. 7307, 7318, 7324; 2018, №1, of Art. 14; No. 11, Art. 1585; No. 28, Art. 4144; No. 31, Art. 4822, 4823; No. 32, Art. 5094, 5095; No. 45, Art. 6828; No. 47, Art. 7136; No. 53, Art. 8412; 2019, No. 18, Art. 2225; No. 22, Art. 2665; No. 27, Art. 3523; No. 39, Art. 5371, 5374, 5375, 5376; No. 48, Art. 6740; 2020, No. 12, Art. 1647; No. 17, Art. 2707; No. 29, Art. 4507; No. 42, Art. 6508; No. 48, Art. 7627; No. 52, Art. 8603; 2021, No. 17, Art. 2887; No. 18, Art. 3049; No. 24, Art. 4215, 4217; No. 27, Art. 5133; No. 49, Art. 8147; 2022, No. 13, Art. 1955; No. 27, Art. 4609; No. 29, Art. 5206, 5273, 5289, 5290; No. 48, Art. 8310; No. 50, Art. 8787; 2023, No. 1, Art. 30; No. 8, Art. 1211; No. 23, Art. 4007; No. 32, Art. 6121; No. 40, Art. 7121; No. 49, Art. 8656; No. 52, Art. 9524; 2024, No. 1, Art. 24; No. 13, Art. 1688; No. 18, Art. 2401; No. 29, Art. 4105; No. 33, Art. 4955; No. 45, Art. 6693; No. 48, Art. 7196; No. 49, Art. 7407; No. 51, Art. 7845; No. 53, Art. 8540; 2025, No. 26, Art. 3509; No. 31, Art. 4625, 4629; No. 48, Art. 7236; 2026, No. 8, Art. 775) following changes:

To replace 1) in the subitem 105 of Item 1 of article 333.33 of figure "5 000" with figures "10 000";

Item 1 of Article 333.35 to add 2) with subitem 19.1 of the following content:

"19. 1) heirs of persons specified in paragraphs the second - the nineteenth the subitem 24 of Item 1 of Article 333.36 of this Code, recognized by family members and (or) close relatives according to the Family code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted, the grandfather, the grandmother and grandsons, full and not full (having general the father or mother) brothers and sisters), - for state registration of vehicles and making of other registration actions provided by subitems 36 and 38.1 of Item 1 of Article 333.33 of this Code in case of inheritance of vehicles of specified persons;".

Article 2

1. This Federal Law becomes effective from the date of its official publication, except for Item 1 of article 1 of this Federal Law.

2. Item 1 of article 1 of this Federal Law becomes effective after one month from the date of official publication of this Federal Law.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info