FEDERAL LAW OF THE RUSSIAN FEDERATION

of February 25, 2022 No. 18-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 February 16, 2022

Approved by the Federation Council on February 22, 2022

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; 2001, No. 53, Art. 5026; 2004, No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2008, No. 48, Art. 5519; 2010, No. 31, Art. 4198; 2011, No. 47, Art. 6611; 2012, No. 26, Art. 3447; No. 27, Art. 3588; 2013, No. 30, Art. 4081; 2014, No. 14, Art. 1544; No. 45, Art. 6157; 2015, No. 18, Art. 2616; 2016, No. 18, Art. 2506; No. 22, Art. 3092; No. 27, Art. 4176; 2018, No. 32, Art. 5087, 5093, 5127; No. 49, Art. 7497; No. 53, Art. 8416, 8472; 2019, No. 31, Art. 4428; No. 39, Art. 5374, 5375; 2020, No. 14, Art. 2000; No. 48, Art. 7627; 2021, No. 24, Art. 4217; No. 27, Art. 5133) following changes:

The paragraph the fourth Item 1 of article 5 after the words "regarding establishment of new taxes" to add 1) with words "(except for special tax regimes)";

Item 2 of Article 18 to add 2) with the subitem 7 of the following content:

"7)" the automated simplified taxation system" (according to the procedure of experiment).";

3) in Article 24.2:

a) in paragraph one of Item 1 of the word "item 4 of this Article" shall be replaced with words "this Article";

b) add with Items 1.1 - 1.3 following of content:

"1.1. If other is not stipulated in Item 4 these Articles, for the purpose of of this Code the status of the international holding company is acquired by the Russian organization if it at the same time meets the following conditions:

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