of August 4, 2026 No. 281-FZ
About modification of Article 102 parts one of the Tax Code of the Russian Federation
Accepted by the State Duma on July 22, 2026
Approved by the Federation Council on July 24, 2026
Bring 102 parts one of the Tax Code of the Russian Federation in Article (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2000, No. 2, Art. 134; 2003, No. 27, Art. 2700; 2004, No. 27, Art. 2711; 2007, No. 18, Art. 2118; 2008, No. 26, Art. 3022; 2011, No. 1, Art. 16; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575; No. 47, Art. 6611; No. 48, Art. 6730; 2012, No. 50, Art. 6954; 2013, No. 26, Art. 3207; No. 40, Art. 5037; 2014, No. 48, Art. 6663; 2015, No. 24, Art. 3377; 2016, No. 18, Art. 2510; No. 27, Art. 4176, 4177; No. 49, Art. 6844; 2017, No. 49, Art. 7312; 2018, No. 32, Art. 5095; 2019, No. 39, Art. 5375; 2020, No. 13, Art. 1857; No. 48, Art. 7627; 2021, No. 17, Art. 2886; No. 24, Art. 4217; 2022, No. 18, Art. 3006; No. 29, Art. 5206, 5230; No. 52, Art. 9382; 2023, No. 32, Art. 6121; 2024, No. 13, Art. 1681; No. 23, Art. 3038; No. 33, Art. 4955; No. 41, Art. 6060; 2025, No. 48, the Art. 7236) change, having added with its Item 15.2 of the following content:
"15.2. Provisions of this Article regarding prohibition on disclosure of the data which are tax secret, requirements to the special mode of storage of the specified data and access to them, responsibility for loss of the documents containing the specified data or for disclosure of the specified data extend to the data which are tax secret, transferred by tax authorities according to the Federal Law of December 28, 2009 to No. 381-FZ "About bases of state regulation of trading activity in the Russian Federation" to the federal executive bodies authorized by the Government of the Russian Federation.
The officials of the federal executive bodies specified in this Item determined by heads of these bodies have access to the data provided by this Item which is tax secret.".
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