FEDERAL LAW OF THE RUSSIAN FEDERATION

of August 3, 2018 No. 297-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on July 25, 2018

Approved by the Federation Council on July 28, 2018

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; No. 49, Art. 4554; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 21, Art. 1958; No. 28, Art. 2886; No. 46, Art. 4435; 2004, No. 27, Art. 2711, 2715; No. 31, Art. 3231; No. 34, Art. 3518, 3522; No. 49, Art. 4840; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104, 3128; No. 52, Art. 5581; 2006, No. 23, Art. 2382; No. 31, Art. 3452; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20; No. 13, Art. 1465; No. 21, Art. 2462; No. 31, Art. 4013; No. 45, Art. 5416; No. 49, Art. 6045; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 30, Art. 3614; No. 48, Art. 5519; No. 49, Art. 5723; 2009, No. 1, Art. 13; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731; No. 52, Art. 6444; 2010, No. 15, Art. 1737; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 40, Art. 4969; 2011, No. 1, Art. 7; No. 24, Art. 3357; No. 26, Art. 3652; No. 30, Art. 4583; No. 45, Art. 6335; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7017, 7037, 7043; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 26, Art. 3447; No. 41, Art. 5526; No. 49, Art. 6747, 6750; No. 53, Art. 7604; 2013, No. 19, Art. 2321; No. 23, Art. 2866; No. 27, Art. 3444; No. 40, Art. 5037, 5038; No. 44, Art. 5645; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 26, Art. 3373; No. 40, Art. 5316; No. 45, Art. 6157; No. 48, Art. 6647, 6657, 6660, 6661, 6663; 2015, No. 1, Art. 15, 17, 18; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 29, Art. 4340; No. 41, Art. 5632; No. 48, Art. 6686, 6687, 6688; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 22, Art. 3092; No. 27, Art. 4175, 4176, 4180, 4184; No. 49, Art. 6841, 6843, 6844, 6849; No. 52, Art. 7497; 2017, No. 1, Art. 16; No. 15, Art. 2133; No. 30, Art. 4448; No. 40, Art. 5753; No. 45, Art. 6578; No. 49, Art. 7307, 7314, 7318, 7320, 7324, 7325, 7326; 2018, No. 1, Art. 20; No. 9, Art. 1289, 1291; No. 18, Art. 2558, 2565, 2568; No. 28, Art. 4143) following changes:

Article 217 to add 1) with Item 64.1 of the following content:

"64. 1) the income arising in case of the termination (fully or partially) of obligations of the taxpayer according to the Federal Law of December 30, 2015 No. 422-FZ "About features of repayment and extrajudicial settlement of debt of the borrowers living in the territory of the Republic of Crimea or in the territory of the federal city of Sevastopol and introduction of amendments to the Federal law "About Protection of Interests of the Physical Persons Having Deposits in Banks and the Isolated Structural Divisions of the Banks Registered and (or) Operating in the territory of the Republic of Crimea and in the territory of the Federal City of Sevastopol";";

Item 1.7 of Article 284 to state 2) in the following edition:

"1.7. For the organizations - members of the free economic zone:

the tax rate on the tax which is subject to transfer in the federal budget is established in the amount of 0 percent concerning the profit got from implementation of the investment project in the free economic zone, information on which contains in the investment declaration conforming to requirements, the established Federal Law of November 29, 2014 No. 377-FZ "About development of the Republic of Crimea and the federal city of Sevastopol and the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol" and applied during ten consecutive tax periods since tax period in which according to data of tax accounting the first profit on implementation of the specified investment project in the free economic zone was got;

the tax rate on the tax which is subject to transfer in the budget of appropriate subject of the Russian Federation can be established by the laws of the Republic of Crimea and the federal city of Sevastopol at the rate from 0 percent to percent 13,5 depending on type of the performed activities in the free economic zone concerning the profit got from implementation of the investment project in the free economic zone, information on which contains in the investment declaration conforming to requirements, the established Federal Law of November 29, 2014 No. 377-FZ "About development of the Republic of Crimea and the federal city of Sevastopol and the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol". At the same time the specified tax rate is applied during validity period about activities conditions in the free economic zone.

The tax rates specified in this Item are applied on condition of conducting separate accounting by the taxpayer of the income (expenses) received (made) in case of implementation of each investment project in the free economic zone and income (expenses) gained (made) when implementing other economic activity.

In case of agreement cancelation about activities conditions in the free economic zone by a court decision the tax amount is subject to calculation and payment in the budget. Calculation of tax is made without application of the lowered rates provided by this Item for the entire period of implementation of the investment project in the free economic zone. The estimated tax amount is subject to payment after accounting or tax period in which the agreement on activities conditions in the free economic zone, no later than the terms established for payment of advance payments on tax for the accounting period or tax for tax period according to paragraphs the first and second Item 1 of article 287 of this Code was terminated.";

3) in Item 26 of Article 381 of the word of "conducting activities in the territory of the free economic zone" shall be replaced with words "agreement performances about activities conditions in the free economic zone", the word of "property". shall be replaced with words "property. In case of agreement cancelation about activities conditions in the free economic zone by a court decision the tax amount is subject to calculation and payment in the budget. Calculation of tax is made without application of the tax benefit provided by this Item for the entire period of implementation of the investment project in the free economic zone. The estimated tax amount is subject to payment after accounting or tax period in which the agreement on activities conditions in the free economic zone, no later than the terms established for payment of advance payments on tax for the accounting period or tax for tax period was terminated.";

4) in the subitem 12 of Item 1 of Article 395 of the word of "the agreement on activities implementation" shall be replaced with words "agreements on activities conditions", the word "site". shall be replaced with words "the site. In case of agreement cancelation about activities conditions in the free economic zone by a court decision the tax amount is subject to calculation and payment in the budget. Calculation of tax is made without application of the tax benefit provided by this subitem for the entire period of implementation of the investment project in the free economic zone. The estimated tax amount is subject to payment after accounting or tax period in which the agreement on activities conditions in the free economic zone, no later than the terms established for payment of advance payments on tax for the accounting period or tax for tax period was terminated.";

5) in Article 427:

a) to state the subitem 11 of Item 1 in the following edition:

"11) for the organizations and the individual entrepreneurs who received participant status of the free economic zone according to the Federal Law of November 29, 2014 No. 377-FZ "About development of the Republic of Crimea and the federal city of Sevastopol and the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol" (further - the member of the free economic zone), concerning payments and other remunerations for benefit of the physical persons occupied in implementation of the investment project in the free economic zone, information on which contains in the investment declaration conforming to requirements, the established Federal Law of November 29, 2014 No. 377-FZ "About development of the Republic of Crimea and the federal city of Sevastopol and the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol" (further - physical persons, occupied in implementation of the investment project in the free economic zone).

For the purpose of this subitem the physical person occupied in implementation of the investment project in the free economic zone person which signed the employment contract with the payer - the member of the free economic zone is recognized, and its labor obligations are directly connected with implementation of the investment project specified in paragraph one of this subitem including with operation of the fixed asset objects created as a result of implementation of the investment project.

The list of workplaces of the physical persons taken in implementation of the investment project in the free economic zone affirms the payer - the member of the free economic zone in coordination with governing bodies of the free economic zone in the location of such payer;";

b) add Item 10 with the paragraph of the following content:

"In case of agreement cancelation about activities conditions in the free economic zone by a court decision the amount of insurance premiums is subject to recovery and payment without the corresponding penalty fee for the entire period of implementation of the investment project in the free economic zone. The amount of insurance premiums estimated without rates of the insurance premiums established by the subitem 5 of Item 2 of this Article is subject to payment no later than the 15th following after month in which the agreement on activities conditions in the free economic zone was terminated in time.".

Article 2

1. This Federal Law becomes effective from the date of its official publication, except for provisions for which this Article establishes other terms of their introduction in force.

2. Items 2 - 4 articles 1 of this Federal Law become effective after one month from the date of official publication of this Federal Law, but not earlier than the 1st of the next tax period on the corresponding tax.

3. Item 5 of article 1 of this Federal Law becomes effective after one month from the date of official publication of this Federal Law, but not earlier than the 1st of the next settlement period on insurance premiums.

4. Provisions of Item 64.1 of article 217 of the Tax Code of the Russian Federation (in edition of this Federal Law) are applied to income gained by taxpayers since January 1, 2018.

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