of August 4, 2026 No. 292-FZ
About introduction of amendments to article of 41 part one and part the second the Tax Code of the Russian Federation and article 2 of the Federal Law "About modification of article 120 of the Federal law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation"
Accepted by the State Duma on July 21, 2026
Approved by the Federation Council on July 24, 2026
Item 2 of Article of 41 part one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2000, No. 32, Art. 3341; 2006, No. 31, Art. 3436; 24, the Art. 3377) to state 2015, to No. in the following edition:
"2. For the purpose of of this Code are not recognized the income (economic benefit):
1) receipt of property by its actual owner from the nominal owner if such property and its nominal owner are specified in the special declaration provided according to the Federal Law of June 8, 2015 to No. 140-FZ "About voluntary declaring by physical persons of assets and accounts (deposits) in banks and about modification of separate legal acts of the Russian Federation";
2) obtaining by the authorized representative from principal (the other person provided that the principal has share right (share in the authorized capital)) shares (share in the authorized capital) of economically significant organizations which principal owns or to which has the right principal, and obtaining by the principal from the authorized representative of such shares (share in the authorized capital) of economically significant organizations which are earlier transferred to this authorized representative if the specified obtaining by the authorized representative and receipt of shares by the principal (share in the authorized capital) of economically significant organizations are performed according to the agreements provided by regulatory legal acts of the President of the Russian Federation.".
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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