FEDERAL LAW OF THE RUSSIAN FEDERATION

of October 15, 2020 No. 342-FZ

About modification of Chapters 25.4 and 26 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on September 30, 2020

Approved by the Federation Council on October 7, 2020

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. 33, Art. 3429; 2002, No. 1, Art. 4; No. 22, Art. 2026; 2003, No. 28, Art. 2886; 2004, No. 34, Art. 3517; 2005, No. 30, Art. 3118; 2006, No. 31, Art. 3450; 2007, No. 1, Art. 31; 2008, No. 30, Art. 3614; 2010, No. 31, Art. 4198; No. 48, Art. 6248; 2011, No. 1, Art. 37; No. 23, Art. 3265; No. 30, Art. 4606; No. 49, Art. 7016; 2012, No. 49, Art. 6749; 2013, No. 27, Art. 3444; No. 30, Art. 4046; No. 40, Art. 5033, 5037, 5038; 2014, No. 26, Art. 3393; No. 48, Art. 6647; 2015, No. 48, Art. 6685, 6687, 6691; 2016, No. 15, Art. 2064; No. 22, Art. 3092; No. 49, Art. 6844; 2017, No. 31, Art. 4803; No. 40, Art. 5753; No. 49, Art. 7307; 2018, No. 1, Art. 20; No. 30, Art. 4534; No. 32, Art. 5094; No. 49, Art. 7496; 2019, No. 31, Art. 4414, 4443; No. 39, Art. 5371, 5375; 2020, No. 12, Art. 1657) following changes:

1) in Article 333.43:

a) to add Item 1 after the words "on oil exploration and production" with the words "or on development of technologies of geological studying, exploration and production of hardly removable minerals";

b) to add the subitem 1 of Item 3 after the words "activities on" with words "to development of technologies of geological studying, exploration and production of hardly removable minerals,";

2) in Article 333.44:

a) the paragraph one of Item 6 to add with words "if other is not stipulated in Item the 8th this Article";

b) to state paragraphs of the first and second of Item 7 in the following edition:

"7. The organization is exempted from fulfillment of duties of the taxpayer concerning the subsoil plot specified in paragraph one of subitem 2 or paragraphs second and third the subitem 3 of Item 1 of Article 333.45 of this Code to the 1st day of the quarter following quarter in which in relation to such subsoil plot the condition about submission by the organization to tax authority of the notification on realization by it of the right to fulfillment of duties of the taxpayer on tax concerning such subsoil plot is satisfied if other is not established by this Item.

The organization has the right to begin application of tax concerning such subsoil plot with the 1st day of quarter in which the organization provides the adequate notice, in case of specifying in the notification of information on realization of such right by it since the specified date.";

c) add with Item 8 of the following content:

"8. For subsoil plots which are specified in the subitem 1 of Item 1 of Article 333.45 of this Code and concerning which the notification on release from fulfillment of duties of the taxpayer on tax is provided application of tax in the cases specified in this Item is allowed.

The tax is applied since January 1, 2021 to the subsoil plot specified in paragraph one of this Item if till March 31, 2021 concerning such subsoil plot the organization - the user of the subsoil plot submitted to tax authority in the place of registration as the taxpayer (in the place of registration as the largest taxpayer for the organizations referred to category of the largest taxpayers) the notification in any form of the beginning of calculation of tax concerning such subsoil plot since January 1, 2021.";

3) in Article 333.45:

a) in Item 1:

in the paragraph the second subitem 2 of the word "on January 1 the year following after year of entry into force of this Chapter" shall be replaced with words "on December 31, 2021";

state subitem 3 in the following edition:

"3) the subsoil plot answers one of the following requirements:

has historical degree of clarity of inventories of oil (SIVZ) of more 0,8 or equal 0,8;

it is located fully or partially in borders of the North Caucasian Federal District, the Sakhalin region (except for sea fields of hydrocarbonic raw material, and also fields which are partially located in borders of internal sea waters and (or) the territorial sea of the Russian Federation);

it is located fully or partially in borders of the Tyumen region, Khanty-Mansi Autonomous Okrug, the Yamalo-Nenets Autonomous Area, the Komi Republic, in the borders limited to the straight lines connecting in the order of point of subsoil plots to the following geographical coordinates:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info