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Official website of the President of Russia

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Law on the Integration of the Digital Ruble into the Tax Regulation and Control System

December 19, 2023

The President signed Federal Law On Amendments to Parts 1 and 2 of the Russian Federation Tax Code, and Certain Legislative Acts of the Russian Federation on Taxes and Levies.

The Federal Law amends several legislative acts of the Russian Federation on taxes and levies to provide for the integration of the digital ruble into the tax regulation system.

In particular, it introduces the concept of a digital ruble account, grants tax authorities the power to suspend transactions involving digital ruble accounts, and establishes the rights and obligations of the operator of a digital ruble platform and the procedure for conducting tax surveillance.

December 19, 2023