FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2017 No. 339-FZ

About modification of Article 284.4 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on November 8, 2017

Approved by the Federation Council on November 22, 2017

Article 1

Bring in Item 5 of Article 284.4 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3413; 2014, No. 48, Art. 6661; 2015, to No. 29, the Art. 4340) change, having stated it in the following edition:

"5. If the taxpayer - the resident of the territory of the advancing social and economic development or the taxpayer - the resident of the free port of Vladivostok did not get profit on the activities performed in case of execution of agreements on activities implementation respectively in the territory of the advancing social and economic development or in the territory of the free port of Vladivostok during three following of in a row tax periods (during five following of in a row tax periods if the agreement on activities implementation respectively in the territory of the advancing social and economic development or in the territory of the free port of Vladivostok provides amount of capital investments in the amount of at least 500 million rubles; during six following of in a row tax periods if the agreement on activities implementation respectively in the territory of the advancing social and economic development or in the territory of the free port of Vladivostok provides amount of capital investments in the amount of at least 1 billion rubles; during nine following of in a row tax periods if the agreement on activities implementation respectively in the territory of the advancing social and economic development or in the territory of the free port of Vladivostok provides amount of capital investments in the amount of at least 100 billion rubles) since tax period in which such taxpayer was included respectively in the register of residents of the territory of the advancing social and economic development or in the register of residents of the free port of Vladivostok, terms provided by Items 3 and 4 of this Article begin to be estimated with the fourth following of in a row tax period (from the sixth following of in a row tax period if the agreement on activities implementation respectively in the territory of the advancing social and economic development or in the territory of the free port of Vladivostok provides amount of capital investments in the amount of at least 500 million rubles; from the seventh following of in a row tax period if the agreement on activities implementation respectively in the territory of the advancing social and economic development or in the territory of the free port of Vladivostok provides amount of capital investments in the amount of at least 1 billion rubles; from the tenth following of in a row tax period if the agreement on activities implementation respectively in the territory of the advancing social and economic development or in the territory of the free port of Vladivostok provides amount of capital investments in the amount of at least 100 billion rubles), beginning from that tax period in which such taxpayer was included respectively in the register of residents of the territory of the advancing social and economic development or in the register of residents of the free port of Vladivostok.".

Article 2

This Federal Law becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the income tax of the organizations.

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