FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 1, 2022 No. 121-FZ

About introduction of amendments to article 427 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on April 20, 2022

Approved by the Federation Council on April 26, 2022

Article 1

Bring 427 parts two of the Tax Code of the Russian Federation in Item 10.1 of Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2016, No. 27, Art. 4176; No. 52, Art. 7497; 2017, No. 1, Art. 16; No. 49, Art. 7307, 7325; 2018, No. 1, Art. 20; No. 18, Art. 2565; No. 32, Art. 5090, 5093, 5096; No. 45, Art. 6828; 2019, No. 39, Art. 5374; 2020, No. 14, Art. 2032; No. 29, Art. 4514; No. 31, Art. 5024; 2021, No. 24, Art. 4216; No. 27, Art. 5133; No. 49, Art. 8145, 8146; 2022, No. 11, Art. 1600) following changes:

The paragraph the fifth to add 1) with words "if other is not established by this Item";

To add 2) with the new paragraph the sixth the following content:

"The government of the Russian Federation establishes criteria for evaluation of the territories of the advancing social and economic development created till January 1, 2022 (except for the territories of the advancing social and economic development located in the territory of the Far Eastern Federal District) and procedure for its carrying out for the purpose of prolongation till December 31, 2024 inclusive of the period during which payers of insurance premiums, acquiring resident status of such territory of the advancing social and economic development, acquire the right to application of the lowered rates of the insurance premiums specified in the subitem 5 of Item 2 of this Article. Carrying out the specified assessment, approval of procedure for maintaining the register of such territories of the advancing social and economic development (except for the territories of the advancing social and economic development located in the territory of the Far Eastern Federal District) and maintaining the specified register are performed by authorized federal executive body in the field of creation and functioning of the territories of the advancing social and economic development in the Russian Federation, except for the Far Eastern Federal District and the Arctic zone of the Russian Federation.";

Paragraphs of the sixth - the eighth to consider 3) respectively paragraphs the seventh - the ninth.

Article 2

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

2. Concerning resident of the territory of the advancing social and economic development (except for resident of the territory of the advancing social and economic development located in the territory of the Far Eastern Federal District) which received such status after the expiration of three years from the date of creation of the corresponding territory of the advancing social and economic development about day of inclusion of such territory of the advancing social and economic development in the register of the territories of the advancing social and economic development created according to the paragraph the sixth Item 10.1 of article 427 of the Tax Code of the Russian Federation, the lowered rates of insurance premiums specified in the subitem 5 of Item 2 of article 427 of the Tax Code of the Russian Federation are applied from the date of inclusion of the corresponding territory of the advancing social and economic development in the specified register.

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