FEDERAL LAW OF THE RUSSIAN FEDERATION

of March 26, 2022 No. 66-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 March 22, 2022

Approved by the Federation Council on March 23, 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; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2007, No. 22, Art. 2564; 2008, No. 30, Art. 3616; No. 48, Art. 5519; 2010, No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6247; 2011, No. 30, Art. 4593; No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 27, Art. 3588; 2013, No. 23, Art. 2866; No. 30, Art. 4049, 4081; No. 40, Art. 5037, 5038; No. 44, Art. 5645; 2014, No. 45, Art. 6157, 6158; No. 48, Art. 6657, 6660; 2015, No. 24, Art. 3377; 2016, No. 7, Art. 920; No. 18, Art. 2506; No. 22, Art. 3092; No. 27, Art. 4176, 4177; No. 49, Art. 6842, 6844; 2017, No. 49, Art. 7307; 2018, No. 31, Art. 4819, 4821; No. 32, Art. 5087, 5093, 5095; No. 45, Art. 6828; No. 49, Art. 7496; No. 53, Art. 8416; 2019, No. 18, Art. 2225; No. 31, Art. 4428; No. 39, Art. 5374, 5375; 2020, No. 14, Art. 2000; No. 48, Art. 7627; 2021, No. 1, Art. 9; No. 24, Art. 4217; 2022, No. 9, Art. 1250) following changes:

Article 5 to add 1) with Item 4.4 of the following content:

"4.4. Provisions of acts of the legislation on taxes and fees regarding the income tax of the organizations if such provisions became effective after date of acquisition by the international company (the organization specified in Item 1.1 of Article 24.2 of this Code) of the status of the international holding company and provide increase and (or) cancellation of the lowered tax rates, change of procedure for determination of the tax bases established are not applied to income (profit) gained (paid) by the international holding companies recognized by those according to Article 24.2 of this Code and (or) change of conditions of application of the specified tax rates before the earliest of the following dates:

dates of loss by the taxpayer of the status of the international holding company;

end dates of the acquisition by the international company (the organization specified in Item 1.1 of Article 24.2 of this Code) of the status of the international holding company established for date according to Article 24.2 of this Code of effective period:

tax rates;

procedure for calculation of taxes;

procedure for calculation of tax bases.

Regulations of acts of the legislation of subjects of the Russian Federation on taxes and fees regarding the property tax of the organizations and vehicle tax if such provisions became effective after date of acquisition by the international company (the organization specified in Item 1.1 of Article 24.2 of this Code) of the status of the international holding company and provide increase and (or) cancellation of the lowered tax rates, and also change of conditions of application of the specified tax rates, are not applied to the taxpayer recognized by the international holding company according to Article 24.2 of this Code before the earliest of the following dates:

dates of loss by the taxpayer of the status of the international holding company;

end dates of the acquisition by the international company (the organization specified in Item 1.1 of Article 24.2 of this Code) of the status of the international holding company established for date according to Article 24.2 of this Code of effective period:

tax rates;

conditions of application of the specified tax rates.";

2) in Article 24.2:

a) state the name in the following edition:

"Article 24.2. International holding companies";

b) in Item 1:

word in paragraph one "The Federal Law "About the International Companies" shall be replaced with words "The Federal Law of August 3, 2018 No. 290-FZ "About the international companies and the international funds";

state subitem 1 in the following edition:

"1) the international company is registered according to the procedure of redomitsilyation of the foreign organization which was created according to the personal law till March 1, 2022, and from the date of its creation before registration date of the international company in that order there passed at least three years;";

in subitem 2:

in paragraph four of the word "in the subitem 3 of item 4 of this Article;" shall be replaced with words "in item 4 of this Article.";

add with the paragraph of the following content:

"For the international company registered according to the procedure of redomitsilyation of the foreign organization during the period from March 1, 2022 to December 31, 2022 provisions of this subitem are considered executed if the documents and data provided by this subitem (except for the information about the controlling persons of the international company) are provided by such international company no later than twelve months from the date of its registration;";

state subitem 3 in the following edition:

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