FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2018 No. 425-FZ

About modification of parts the first and second Tax Code of the Russian Federation and separate legal acts of the Russian Federation

Accepted by the State Duma on November 15, 2018

Approved by the Federation Council on November 23, 2018

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2002, No. 1, Art. 2; 2003, No. 22, Art. 2066; 2004, No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2010, No. 31, Art. 4198; 2011, No. 30, Art. 4575; No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 26, Art. 3447; 2013, No. 19, Art. 2331; No. 26, Art. 3207; No. 30, Art. 4081; 2014, No. 14, Art. 1544; No. 45, Art. 6157; No. 48, Art. 6657; 2015, No. 18, Art. 2616; 2016, No. 18, Art. 2506; No. 27, Art. 4176; 2017, No. 49, Art. 7312; 2018, No. 31, Art. 4821) following changes:

Article 1 to add 1) with Item 8 of the following content:

"8. By the Federal Laws carrying out during the limited period of time in the territory of one or several subjects of the Russian Federation, municipalities of experiments on establishment of taxes, charges, special tax regimes can be provided.

The legal relationship arising during the specified experiments are regulated by the legislation on taxes and fees taking into account the features established by the Federal Laws on carrying out experiments.

During experiment, but not later than six months before its termination Government of the Russian Federation represents to the State Duma of Federal Assembly of the Russian Federation the report on efficiency (inefficiency) of the made experiment, and also the offer on its prolongation, on establishment by this Code of the corresponding tax, collection, special tax regime or about the termination of such experiment.";

2) in Article 18:

a) the paragraph one of Item 1 to add with the offer of the following content: "Special tax regimes can be established by also Federal Laws adopted according to this Code, providing carrying out experiments on establishment of special tax regimes.";

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