of March 9, 2022 No. 50-FZ
About modification of part the second Tax Code of the Russian Federation
Accepted by the State Duma on March 4, 2022
Approved by the Federation Council on March 4, 2022
Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2002, No. 30, Art. 3027; 2003, No. 46, Art. 4435; 2004, No. 49, Art. 4840; 2007, No. 49, Art. 6071; 2009, No. 44, Art. 5171; No. 48, Art. 5733; 2010, No. 32, Art. 4298; No. 48, Art. 6249; 2013, No. 23, Art. 2866; 2014, No. 48, Art. 6650; 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. 18, Art. 2225; No. 39, Art. 5374; 2020, No. 14, Art. 2032; No. 29, Art. 4514; No. 31, Art. 5024; 2021, No. 17, Art. 2887; No. 24, Art. 4216; No. 27, Art. 5133; No. 49, Art. 8145, 8146) following changes:
To add 1) with Article 246.3 of the following content:
"Article 246.3. Release from fulfillment of duties of the taxpayer of the organization performing activities in the territory of the Southern Kuril, Kuril or North Kuril city district
1. The organization registered in the territory of the Southern Kuril, Kuril or North Kuril city district (further - the territory of the Kuril Islands) after January 1, 2022 (further in this Article - the participant), from the moment of state registration till December 31 inclusive year in which 20 consecutive calendar years expire, but no later than December 31, 2046 has the right to release from fulfillment of duties of the taxpayer (further in this Article - the right to release) in case of accomplishment of the conditions provided by this Article.
The participant using the right to release shall provide the written notice of use of the right to release to tax authority in the location of this participant no later than 30 calendar days from the date of its state registration.
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