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FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 15, 2019 No. 428-FZ

About introduction of amendments to the Federal law "About Carrying Out Experiment on Establishment of Special Tax Regime " Tax on the Professional Income " in the Federal City of Moscow, in the Moscow and Kaluga Regions, and also in the Republic of Tatarstan (Tatarstan)"

Accepted by the State Duma on December 5, 2019

Approved by the Federation Council on December 11, 2019

Article 1

Bring in the Federal Law of November 27, 2018 No. 422-FZ "About carrying out experiment on establishment of special tax regime "Tax on the professional income" in the federal city of Moscow, in the Moscow and Kaluga regions, and also in the Republic of Tatarstan (Tatarstan)" (The Russian Federation Code, 2018, No. 49, the Art. 7494) the following changes:

To exclude 1) in the name of the word "in the federal city of Moscow, in the Moscow and Kaluga regions, and also in the Republic of Tatarstan (Tatarstan)";

Part 1 of Article 1 to state 2) in the following edition:

"1. According to Item 8 of article 1 of the Tax Code of the Russian Federation to begin carrying out experiment on establishment of special tax regime "Tax on the professional income" (further - experiment) in the following subjects of the Russian Federation:

1) since January 1, 2019 in the federal city of Moscow, in the Moscow and Kaluga regions, and also in the Republic of Tatarstan (Tatarstan);

2) since January 1, 2020 in the federal city of St. Petersburg, in the Volgograd, Voronezh, Leningrad, Nizhny Novgorod, Novosibirsk, Omsk, Rostov, Samara, Sakhalin, Sverdlovsk, Tyumen, Chelyabinsk regions, in the Krasnoyarsk and Perm regions, in the Nenets Autonomous Okrug, Khanty-Mansi Autonomous Okrug, the Yamalo-Nenets Autonomous Area, in the Republic of Bashkortostan.";

3) in Article 2:

a) add part 1 with the words "and specified regarding 1 article 1 of this Federal Law";

b) regarding 4 words "included in experiment" shall be replaced with words "which is included in experiment, specified regarding 1 article 1 of this Federal Law and";

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