FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 2, 2021 No. 309-FZ

About modification of Chapter 26 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on June 9, 2021

Approved by the Federation Council on June 23, 2021

Article 1

Bring 26 parts two of the Tax Code of the Russian Federation in Chapter (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; 2016, No. 15, Art. 2064; No. 22, Art. 3092; No. 49, Art. 6844; 2017, 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. 4443; No. 39, Art. 5371; 2020, No. 12, Art. 1657; No. 42, Art. 6508, 6527, 6529) following changes:

1) in Article 342:

a) the paragraph one of Item 2 to state in the following edition:

"2. If other is not established by Items 1 and (or) 2.1 of this Article, the taxation is made on one of the tax rates (depending on type of the extracted mineral) increased by the rent coefficient of KPEHTA determined according to Article 342.8 of this Code:";

b) declare Item 6 invalid;

To add 2) with Article 342.8 of the following content:

"Article 342.8. Procedure for determination and application of rent coefficient of KPEHTA

1. If other is not provided by this Article, concerning the tax rates, stipulated in Item 2 Articles 342 of this Code, the rent coefficient of KPEHTA is accepted by equal 3,5.

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