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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of September 11, 2026 No. 1155

About introduction of amendments to some acts of the Government of the Russian Federation

The government of the Russian Federation decides:

1. Approve the enclosed changes which are made to the Rules of forming of the list of tax expenses of the Russian Federation and assessment of tax expenses of the Russian Federation approved by the order of the Government of the Russian Federation of April 12, 2019 No. 439 "About approval of Rules of forming of the list of tax expenses of the Russian Federation and assessment of tax expenses of the Russian Federation" (The Russian Federation Code, 2019, No. 16, Art. 1946; 2020, No. 1, Art. 100; 2022, No. 7, Art. 987; 2023, No. 16, Art. 2912; 2024, No. 30, Art. 4369; 2025, No. 31, Art. 4817).

2. Recognize to invalid:

paragraphs the third and fourth the subitem "n" of Item of 2 changes which are made to the order of the Government of the Russian Federation of April 12, 2019 No. 439, approved by the order of the Government of the Russian Federation of April 8, 2023 No. 568 "About modification of the order of the Government of the Russian Federation of April 12, 2019 No. 439" (The Russian Federation Code, 2023, No. 16, the Art. 2912);

the subitem "zh" of Item of 3 changes which are made to acts of the Government of the Russian Federation concerning assessment of the tax expenses of the Russian Federation approved by the order of the Government of the Russian Federation of December 27, 2019 No. 1918 "About introduction of amendments to some acts of the Government of the Russian Federation concerning assessment of tax expenses of the Russian Federation" (The Russian Federation Code, 2020, No. 1, the Art. 100).

Russian Prime Minister

M. Mishustin

Approved by the Order of the Government of the Russian Federation of September 11, 2026 No. 1155

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