FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 1, 2020 No. 101-FZ

About introduction of amendments to article 1 of the Federal Law "About carrying out experiment on establishment of special tax regime "Tax on the professional income"

Accepted by the State Duma on March 31, 2020

Approved by the Federation Council on March 31, 2020

Article 1

Bring in article 1 of 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" (The Russian Federation Code, 2018, No. 49, Art. 7494; 2019, No. 50, Art. 7201) following changes:

1) part 1 to add with Item 3 following of content:

"3) since July 1, 2020 in the subjects of the Russian Federation which are not specified in Items 1 and 2 of this part taking into account provisions of parts 1.1 and 1.2 of this Article.";

To add 2) with part 1.1 following of content:

"1.1. In the subjects of the Russian Federation which are not specified in Items 1 and 2 of part of 1 this Article special tax regime "The tax on the professional income" becomes effective the laws of subjects of the Russian Federation.";

To add 3) with part 1.2 following of content:

"1.2. The law of the subject of the Russian Federation on enforcement of special tax regime "The tax on the professional income" shall contain regulations on entry into force of the specified law of the subject of the Russian Federation not earlier than after one month from the date of its official publication.".

Article 2

This Federal Law becomes effective from the date of its official publication.

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