FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 28, 2022 No. 225-FZ

About modification of parts the first and second Tax Code of the Russian Federation

Accepted by the State Duma on June 9, 2022

Approved by the Federation Council on June 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; 2013, No. 30, Art. 4081; 2014, No. 45, Art. 6158; 2016, No. 18, Art. 2506; No. 22, Art. 3092; No. 27, Art. 4173, 4176; 2018, No. 32, Art. 5093; 2019, No. 31, Art. 4428; No. 39, Art. 5375; 2020, No. 14, Art. 2000; 2021, No. 1, Art. 9; No. 24, Art. 4217; 2022, No. 9, Art. 1250; No. 13, Art. 1955) following changes:

1) in Item 4.3 of Article 5:

a) add with the new paragraph the sixth the following content:

"Concerning the taxpayer, being the agreement party about protection and encouragement of capital investments, one of the parties of which is also the Russian Federation, and realizing the new investment project in the field of production of ores of non-ferrous metals (gold) with amount of capital investments at least 300 billion rubles included in the register of participants of regional investment projects provisions of the subsequent acts of the legislation on taxes and fees regarding change or cancellation of procedure for determination and application of the coefficient characterizing the mineral production territory in case of calculation of severance tax are not applied.";

b) paragraphs of the sixth - to consider the tenth respectively paragraphs the seventh - the eleventh;

c) the eleventh to consider the paragraph the paragraph the twelfth and in it "the paragraph the tenth" shall be replaced with words words "the paragraph the eleventh";

d) the twelfth and thirteenth to consider paragraphs respectively paragraphs the thirteenth and fourteenth;

The Section II to add 2) with Chapter 3.6 of the following content:

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