FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 26, 2026 No. 201-FZ

About modification of part one of the Tax Code of the Russian Federation

Accepted by the State Duma on June 10, 2026

Approved by the Federation Council on June 17, 2026

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 28, 31; 2008, No. 48, Art. 5519; 2010, No. 1, Art. 4; No. 31, Art. 4198; No. 48, Art. 6247; 2011, No. 1, Art. 16; No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 27, Art. 3445; No. 30, Art. 4081; No. 40, Art. 5037; 2014, No. 45, Art. 6157, 6158; No. 48, Art. 6657; 2015, No. 18, Art. 2616; No. 24, Art. 3377; 2016, No. 15, Art. 2063; No. 18, Art. 2506; No. 27, Art. 4176, 4177; No. 49, Art. 6844; 2017, No. 49, Art. 7307, 7313; 2018, No. 32, Art. 5095; 2019, No. 39, Art. 5375; 2020, No. 5, Art. 492; No. 46, Art. 7215; No. 48, Art. 7627; 2021, No. 1, Art. 9; No. 17, Art. 2886; 2022, No. 29, Art. 5206, 5230; 2023, No. 32, Art. 6121; No. 52, Art. 9523; 2024, No. 23, Art. 3038; No. 33, Art. 4955; 2025, No. 48, Art. 7236) following changes:

1) in Item 3 of Article 80:

a) add with the new paragraph the second the following content:

"In case of submission of the tax declaration (calculation), including with violation by the established legislation on term taxes and fees, the taxpayer (the payer of insurance premiums, the tax agent) together with the tax declaration (calculation) has the right to provide data on availability of the circumstances excluding accountability for making of tax offense and (or) mitigating responsibility for making of tax offense, and also the documents confirming these circumstances.";

b) paragraphs two - to consider the eighth respectively paragraphs third - the ninth;

To replace 2) in Item 5 of Article 88 of the word "shall constitute" with the word "constitute";

3) in Item 1 of Article 100:

a) add paragraph two with words "if other is not provided by this Item";

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