FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 14, 2022 No. 321-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on July 6, 2022

Approved by the Federation Council on July 8, 2022

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 33, Art. 3413; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 2; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 34, Art. 3522, 3524; No. 45, Art. 4377; 2005, No. 24, Art. 2312; No. 30, Art. 3130; 2006, No. 10, Art. 1065; No. 23, Art. 2382; No. 31, Art. 3436; No. 45, Art. 4628; No. 50, Art. 5279; 2007, No. 21, Art. 2462; No. 23, Art. 2691; No. 31, Art. 3991; No. 45, Art. 5417; 2008, No. 30, Art. 3614, 3616; No. 48, Art. 5504, 5519; No. 52, Art. 6237; 2009, No. 1, Art. 13; No. 29, Art. 3598; No. 48, Art. 5711, 5731, 5737; No. 51, Art. 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 25, Art. 3070; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5756; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4583, 4593; No. 45, Art. 6335; No. 48, Art. 6731; No. 49, Art. 7014, 7017, 7043; No. 50, Art. 7359; 2012, No. 31, Art. 4334; No. 41, Art. 5526; No. 49, Art. 6751; No. 53, Art. 7596, 7619; 2013, No. 19, Art. 2321; No. 23, Art. 2889; No. 30, Art. 4031, 4048; No. 40, Art. 5037, 5038; No. 44, Art. 5645; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 23, Art. 2938; No. 30, Art. 4220; No. 48, Art. 6647, 6657, 6660, 6661; 2015, No. 1, Art. 17, 32; No. 29, Art. 4340; No. 48, Art. 6684, 6687, 6692; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 22, Art. 3092; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4175, 4176; No. 49, Art. 6844; No. 52, Art. 7497; 2017, No. 1, Art. 4, 16; No. 11, Art. 1534; No. 30, Art. 4441, 4448; No. 40, Art. 5753; No. 45, Art. 6579; No. 47, Art. 6842; No. 49, Art. 7307, 7315, 7318, 7320, 7325; 2018, No. 1, Art. 20, 50; No. 18, Art. 2565, 2568; No. 24, Art. 3410; No. 32, Art. 5087, 5090, 5093, 5094, 5095, 5096; No. 45, Art. 6828, 6847; No. 49, Art. 7496; No. 53, Art. 8416, 8419; 2019, No. 16, Art. 1826; No. 30, Art. 4112, 4113, 4114; No. 31, Art. 4428; No. 39, Art. 5374, 5375; 2020, No. 12, Art. 1657; No. 13, Art. 1857; No. 14, Art. 2032; No. 29, Art. 4501, 4505, 4514; No. 31, Art. 5024; No. 48, Art. 7627; 2021, No. 24, Art. 4214, 4216, 4217; No. 27, Art. 5133, 5136; No. 49, Art. 8145, 8146, 8147; 2022, No. 9, Art. 1250; No. 11, Art. 1597, 1600; No. 13, Art. 1955, 1956, 1957; No. 16, Art. 2598, 2599; No. 18, Art. 3007; No. 22, Art. 3535; Russian newspaper, 2022, on June 30) following changes:

1) in the subitem 26 of Item 2 of Article 149:

a) the paragraph one after words to add "information and telecommunication network" with words ", including through information and telecommunication network";

b) state paragraph two in the following edition:

"Provisions of this subitem are not applied if the transferred rights consist in receipt of opportunity to extend advertisement in information and telecommunication network, including on the Internet, and (or) to get access to such information, to place offers (announcement) of acquisition (realization) of goods (works, services), property rights in information and telecommunication network, including on the Internet, to perform information search about potential buyers (sellers) and (or) to conclude bargains;";

Item 2 of Article 259.3 to add 2) with subitems 5 and 6 of the following content:

"5) concerning the depreciable fixed assets included for date of their commissioning in the unified register of the Russian radio-electronic products.

Transitional keys between the codes of the All-Russian Product Classifier by types of economic activity containing in the unified register of the Russian radio-electronic products, and codes of the All-Russian qualifier of fixed assets affirm the federal executive body performing functions on development of state policy and normative legal regulation in the field of investing activities;

6) concerning intangible assets in the form of exclusive rights on programs for electronic computers and the databases included in the unified register of the Russian programs for electronic computers and databases. The provision of this subitem does not extend to intangible assets which useful life is determined by the taxpayer according to the procedure, established by the paragraph the second Item 2 of article 258 of this Code.";

Item 1.15 of Article 284 to state 3) in the following edition:

"1.15. For the Russian organizations performing activities in the field of information technologies since tax period of receipt of the document on the state accreditation of the organization performing activities in the field of information technologies the tax rate on tax in the amount of 0 percent in 2022 - 2024 is established.

The procedure for the state accreditation of the Russian organizations performing activities in the field of information technologies is established by the Government of the Russian Federation in coordination with the highest executive authorities of the subject of the Russian Federation performing functions of the capital of the Russian Federation.

The tax rate specified in this Item is applied provided that following the results of the accounting (tax) period in the amount of all income of the organization performing activities in the field of the information technologies considered in case of determination of tax base on tax according to this Chapter, at least 70 percent make the income:

from realization of copies by the developed, adapted and (or) modified this organization or person entering one group of persons with this organization, programs for electronic computers, databases (further in this Article - own computer programs, databases);

from transfer of exclusive rights on own computer programs, databases;

from provision by this organization of rights to use of own computer programs, databases, including by provision of remote access to own computer programs, databases, including updates to them and additional functionality, through information and telecommunication network, including through the Internet (further in this Article - Internet network) (except for the income from provision of rights to use of the computer programs, databases (including by provision of remote access to them through Internet network) if such rights consist in receipt of opportunity to place offers on acquisition (realization) of goods (works, services), property rights in Internet network, to perform information search about potential buyers (sellers) and (or) to conclude bargains);

from provision by this organization of rights to use of own computer programs, databases, including by provision of remote access to own computer programs, databases, including updates to them and additional functionality, through information and telecommunication network, including through the Internet (further in this Article - Internet network) (except for the income from provision of the specified rights if the specified rights consist in receipt of opportunity concerning certain goods to post online "Internet" the offer, the announcement of the conclusion of the purchase and sale agreement of goods and to sign the purchase and sale agreement, to make advance payment of such goods, at the same time this organization also provides possibility of storage, packaging, delivery, issue of such goods to the buyer with use of real estate and (or) vehicles, being at it on the property right, leases or on other right, or with attraction by this organization for the civil agreement of the affiliated person who is recognized to that according to Item 2 of Article 105.1 of this Code and at whom these objects are on the property right, leases or on other right; in receipt of opportunity to participate in the procedure of the purchases provided by the Federal Law of April 5, 2013 No. 44-FZ "About contractual system in the field of purchases of goods, works, services for ensuring the state and municipal needs" and the Federal Law of July 18, 2011 No. 223-FZ "About purchases of goods, works, services as separate types of legal entities"; in receipt of opportunity to participate in the organized biddings in the goods market; in receipt of opportunity to initiate and perform transactions on wire transfer of money; in receipt of banking, financial services, including services of financing under concession of monetary claim, the services in the security market (dealer activities, broker activities, activities Forex dealers) provided (rendered) by banks, credit institutions, non-bank credit institutions and other organizations; in receipt of the services connected with transactions with real estate concerning real estate objects of sellers and (or) builders and (or) objects of shared-equity construction; in receipt of opportunity to place information on potential demand for services in transportation of passengers and baggage by automobile taxi, and also in receipt of opportunity to study information on offers of the organizations rendering services in the specified sphere and to perform search of these offers on the parameters set by the user; in receipt of opportunity to place information on services of public catering, the offer to sign the agreement on realization of certain goods (dish) made by the organization of the rendering service of public catering, to sign the purchase and sale agreement, to make advance payment of such goods (dish), at the same time the organization taxpayer also provides possibility of delivery, issue of such goods (dish) to the buyer; in receipt of opportunity to create means of identification (marking codes) given by the operator of the state information system of monitoring of turnover of goods, subject to obligatory marking by means of identification; in receipt of opportunity to perform data storage in data-processing centers; in receipt of opportunity to receive communication services on data transmission for the purpose of transfer of the voice information provided by the telecom operator);

from rendering services (performance of works) in development, adaptation and modification of the computer programs, databases (software and information products of computer facilities) (further in this Article - the custom computer programs, databases);

from rendering services (performance of works) in installation, testing and support of own computer programs, databases and custom computer programs, databases;

from rendering services (performance of works) in development (including testing and maintenance) hardware and software systems in the presence of the document confirming reference of the services (works) provided by the agreement to development of hardware and software systems and issued by the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of information technologies and also on adaptation, modification, testing and maintenance of the hardware and software systems included in the unified register of the Russian programs for electronic computers and databases;

from realization of the hardware and software systems developed by this organization included in the unified register of the Russian programs for electronic computers and databases;

from rendering services by this organization with use of own computer programs, the databases included in the unified register of the Russian programs for electronic computers and databases (or if the component of own computer program is included in the unified register of the Russian programs for electronic computers and databases), on distribution of advertisement to Internet networks and (or) receipt of access to such information;

from rendering services with use of own computer programs, the databases included in the unified register of the Russian programs for electronic computers and databases (or if the component of own computer program is included in the unified register of the Russian programs for electronic computers and databases), on provision of access to audiovisual works and (or) messages of telecasts on the audiovisual service included in the register of audiovisual services;

from rendering services and (or) provision of the rights to use consisting in provision of access to separate soundtracks, set of soundtracks, to objects author's and the related rights connected with soundtracks with use of own computer programs, the databases included in the unified register of the Russian programs for electronic computers and databases (or if the component of own computer program is included in the unified register of the Russian programs for electronic computers and databases);

from rendering services in Internet network with use of own computer programs, the databases included in the unified register of the Russian programs for electronic computers and databases (or if the component of own computer program is included in the unified register of the Russian programs for electronic computers and databases), on placement and (or) promotion of offers, announcements of acquisition (realization) of goods (works, services), property rights, offers on employment, services in implementation of search of such offers, announcements (access to such offers, announcements) and (or) in the conclusion of agreements (except for the income from rendering the services specified in this paragraph if these services consist in provision of opportunity concerning certain goods to post online "Internet" the offer, the announcement of the conclusion of the purchase and sale agreement of goods and to sign the purchase and sale agreement, make advance payment of such goods, at the same time this organization also provides possibility of storage, packaging, delivery, issue of such goods to the buyer with use of real estate and (or) the vehicles which are at it on the property right, leases or on other right or with attraction by this organization for the civil agreement of the affiliated person who is recognized to that according to Item 2 of Article 105.1 of this Code and at whom these objects are on the property right, leases or on other right; from rendering by this organization the services specified in this paragraph if such services consist in receipt of opportunity to place information on potential demand for services in transportation of passengers and baggage by automobile taxi, and also in receipt of opportunity to study information on offers of the organizations rendering services in the specified sphere and to perform search of these offers on the set parameters; in receipt of opportunity to place information on services of public catering, the offer to sign the agreement on realization of certain goods (dish) made by the organization of the rendering service of public catering, to sign the purchase and sale agreement, to make advance payment of such goods (dish), at the same time the organization taxpayer also provides possibility of delivery, issue of such goods (dish) to the buyer; in receipt of opportunity to participate in the procedure of the purchases provided by the Federal Law of April 5, 2013 No. 44-FZ "About contractual system in the field of purchases of goods, works, services for ensuring the state and municipal needs" and the Federal Law of July 18, 2011 No. 223-FZ "About purchases of goods, works, services as separate types of legal entities"; in receipt of opportunity to participate in the organized biddings in the goods market; in receipt of opportunity to initiate and perform transactions on wire transfer of money; in receipt of banking, financial services, including services of financing under concession of monetary claim, the services in the security market (dealer activities, broker activities, activities Forex dealers) provided (rendered) by banks, credit institutions, non-bank credit institutions and other organizations; in receipt of the services connected with transactions with real estate concerning real estate objects of sellers and (or) builders and (or) objects of shared-equity construction; in receipt of opportunity to create means of identification (marking codes) given by the operator of the state information system of monitoring of turnover of goods, subject to obligatory marking by means of identification; in receipt of opportunity to perform data storage in data-processing centers; in receipt of opportunity to receive communication services on data transmission for the purposes of transfer of the voice information provided by the telecom operator);

from rendering by this organization having the license for implementation of educational activities with use of own computer programs, the databases included in the unified register of the Russian programs for electronic computers and databases (or if the component of own computer program is included in the unified register of the Russian programs for electronic computers and databases), including by provision of remote access to own computer programs, databases, services in provision of access to electronic educational and (or) educational information (services).

For the purpose of this Item the amount of the income is determined by data of tax accounting of the organization according to article 248 of this Code, at the same time it does not join the income specified in Items 2 and 11 of part two of Article 250 and Item 4.1 of Article of 271 of this Code and also the income from concession of rights to claim of the debt which arose in case of recognition of the income specified in this Item.

If following the results of tax period the taxpayer does not satisfy condition of this Item, and also in case of deprivation of its state accreditation such taxpayer loses the right to apply the tax rate provided by this Item since the beginning of tax period at which discrepancy to the specified condition is allowed or it is deprived of the state accreditation.

Regardless of accomplishment of other conditions established by this Item, the tax rate established by this Item is not subject to application:

the organizations created as a result of reorganization (except transformation) or reorganized in the form of joining to them of other legal entity or allocation from its list of one or several legal entities after July 1, 2022;

the organizations (including credit institutions) in which directly and (or) indirectly the Russian Federation participates and the share of such participation constitutes at least 50 percent.

For the purpose of this Item person entering one group of persons with this organization person who directly participates in this organization, or in whom this organization directly participates, or in whom and in this organization the third party and share directly participates in all cases is recognized constitutes more than 50 percent.";

4) in Article 427:

a) to state the subitem 3 of Item 1 in the following edition:

"3) for the Russian organizations performing activities in the field of information technologies;";

b) state Item 5 in the following edition:

"5. For the payers specified in the subitem 3 of Item 1 of this Article, conditions of application of the lowered rates of the insurance premiums provided by subitem 1.1 of Item 2 of this Article are:

obtaining in accordance with the established procedure the document on the state accreditation of the organization performing activities in the field of information technologies, or the certificate certifying registration of the organization as resident of the technology development special economic zone or the industrial and production special economic zone;

following the results of the accounting (settlement) period in the amount of all income of the organization performing activities in the field of the information technologies considered in case of determination of tax base on the income tax of the organizations according to Chapter 25 of this Code, at least 70 percent make the income:

from realization of copies by the developed, adapted and (or) modified this organization or person entering one group of persons with this organization, the computer programs, databases (further in this Article - own computer programs, databases);

from transfer of exclusive rights on own computer programs, databases;

from provision by this organization of rights to use of own computer programs, databases, including by provision of remote access to own computer programs, databases, including updates to them and additional functionality, through information and telecommunication network, including through the Internet (further in this Article - Internet network) (except for the income from provision of rights to use of the computer programs, databases (including by provision of remote access to them through Internet network) if such rights consist in receipt of opportunity to place offers on acquisition (realization) of goods (works, services), property rights in Internet network, to perform information search about potential buyers (sellers) and (or) to conclude bargains);

from provision by this organization of rights to use of own computer programs, databases, including by provision of remote access to own computer programs, databases, including updates to them and additional functionality, through information and telecommunication network, including through the Internet (further in this Article - Internet network) (except for the income from provision of the specified rights if the specified rights consist in receipt of opportunity concerning certain goods to post online "Internet" the offer, the announcement of the conclusion of the purchase and sale agreement of goods and to sign the purchase and sale agreement, to make advance payment of such goods, at the same time this organization also provides possibility of storage, packaging, delivery, issue of such goods to the buyer with use of real estate and (or) vehicles, being at it on the property right, leases or on other right, or with attraction by this organization for the civil agreement of the affiliated person who is recognized to that according to Item 2 of Article 105.1 of this Code and at whom these objects are on the property right, leases or on other right; in receipt of opportunity to participate in the procedure of the purchases provided by the Federal Law of April 5, 2013 No. 44-FZ "About contractual system in the field of purchases of goods, works, services for ensuring the state and municipal needs" and the Federal Law of July 18, 2011 No. 223-FZ "About purchases of goods, works, services as separate types of legal entities"; in receipt of opportunity to participate in the organized biddings in the goods market; in receipt of opportunity to initiate and perform transactions on wire transfer of money; in receipt of banking, financial services, including services of financing under concession of monetary claim, the services in the security market (dealer activities, broker activities, activities Forex dealers) provided (rendered) by banks, credit institutions, non-bank credit institutions and other organizations; in receipt of the services connected with transactions with real estate concerning real estate objects of sellers and (or) builders and (or) objects of shared-equity construction; in receipt of opportunity to place information on potential demand for services in transportation of passengers and baggage by automobile taxi, and also in receipt of opportunity to study information on offers of the organizations rendering services in the specified sphere and to perform search of such offers on the parameters set by the user; in receipt of opportunity to place information on services of public catering, the offer to sign the agreement on realization of certain goods (dish) made by the organization of the rendering service of public catering, to sign the purchase and sale agreement, to make advance payment of such goods (dish), at the same time the organization payer also provides possibility of delivery, issue of such goods (dish) to the buyer; in receipt of opportunity to create means of identification (marking codes) given by the operator of the state information system of monitoring of turnover of goods, subject to obligatory marking by means of identification; in receipt of opportunity to perform data storage in data-processing centers; in receipt of opportunity to receive communication services on data transmission for the purpose of transfer of the voice information provided by the telecom operator);

from rendering services (performance of works) in development, adaptation and modification of the computer programs, databases (software and information products of computer facilities) (further in this Article - the custom computer programs, databases);

from rendering services (performance of works) in installation, testing and support of own computer programs, databases and custom computer programs, databases;

from rendering services (performance of works) in development (including testing and maintenance) hardware and software systems in the presence of the document confirming reference of the services (works) provided by the agreement to development of hardware and software systems and issued by the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of information technologies and also on adaptation, modification, testing and maintenance of the hardware and software systems included in the unified register of the Russian programs for electronic computers and databases;

from realization of the hardware and software systems developed by this organization included in the unified register of the Russian programs for electronic computers and databases;

from rendering services by this organization with use of own computer programs, the databases included in the unified register of the Russian programs for electronic computers and databases (or if the component of own computer program is included in the unified register of the Russian programs for electronic computers and databases), on distribution of advertisement to Internet networks and (or) receipt of access to such information;

from rendering services with use of own computer programs, the databases included in the unified register of the Russian programs for electronic computers and databases (or if the component of own computer program is included in the unified register of the Russian programs for electronic computers and databases), on provision of access to audiovisual works and (or) messages of telecasts on the audiovisual service included in the register of audiovisual services;

from rendering services and (or) provision of the rights to use consisting in provision of access to separate soundtracks, set of soundtracks, to objects author's and the related rights connected with soundtracks with use of own computer programs, the databases included in the unified register of the Russian programs for electronic computers and databases (or if the component of own computer program is included in the unified register of the Russian programs for electronic computers and databases);

from rendering services in Internet network with use of own computer programs, the databases included in the unified register of the Russian programs for electronic computers and databases (or if the component of own computer program is included in the unified register of the Russian programs for electronic computers and databases), on placement and (or) promotion of offers, announcements of acquisition (realization) of goods (works, services), property rights, offers on employment, services in implementation of search of such offers, announcements (access to such offers, announcements) and (or) in the conclusion of agreements (except for the income from rendering the services specified in this paragraph if these services consist in provision of opportunity concerning certain goods to post online "Internet" the offer, the announcement of the conclusion of the purchase and sale agreement of goods and to sign the purchase and sale agreement, make advance payment of such goods, at the same time this organization also provides possibility of storage, packaging, delivery, issue of such goods to the buyer with use of real estate and (or) the vehicles which are at it on the property right, leases or on other right or with attraction by this organization for the civil agreement of the affiliated person who is recognized to that according to Item 2 of Article 105.1 of this Code and at whom these objects are on the property right, leases or on other right; from rendering by this organization the services specified in this paragraph if such services consist in receipt of opportunity to place information on potential demand for services in transportation of passengers and baggage by automobile taxi, and also in receipt of opportunity to study information on offers of the organizations rendering services in the specified sphere and to perform search of such offers on the set parameters; in receipt of opportunity to place information on services of public catering, to sign the agreement on realization of certain goods (dish) made by the organization of the rendering service of public catering, to sign the purchase and sale agreement, to make advance payment of such goods (dish), at the same time the organization payer also provides possibility of delivery, issue of such goods (dish) to the buyer; in receipt of opportunity to participate in the procedure of the purchases provided by the Federal Law of April 5, 2013 No. 44-FZ "About contractual system in the field of purchases of goods, works, services for ensuring the state and municipal needs" and the Federal Law of July 18, 2011 No. 223-FZ "About purchases of goods, works, services as separate types of legal entities"; in receipt of opportunity to participate in the organized biddings in the goods market; in receipt of opportunity to initiate and perform transactions on wire transfer of money; in receipt of banking, financial services, including services of financing under concession of monetary claim, the services in the security market (dealer activities, broker activities, activities Forex dealers) provided (rendered) by banks, credit institutions, non-bank credit institutions and other organizations; in receipt of the services connected with transactions with real estate concerning real estate objects of sellers and (or) builders and (or) objects of shared-equity construction; in receipt of opportunity to create means of identification (marking codes) given by the operator of the state information system of monitoring of turnover of goods, subject to obligatory marking by means of identification; in receipt of opportunity to perform data storage in data-processing centers; in receipt of opportunity to receive communication services on data transmission for the purpose of transfer of the voice information provided by the telecom operator);

from rendering by this organization having the license for implementation of educational activities with use of own computer programs, the databases included in the unified register of the Russian programs for electronic computers and databases (or if the component of own computer program is included in the unified register of the Russian programs for electronic computers and databases), including by provision of remote access to own computer programs, databases, services in provision of access to electronic educational and (or) educational information (services).

For the purpose of this Item the amount of the income is determined by data of tax accounting of the organization according to article 248 of this Code, at the same time it does not join the income specified in Items 2 and 11 of part two of Article 250 and Item 4.1 of Article of 271 of this Code and also the income from concession of rights to claim of the debt which arose in case of recognition of the income specified in this Item.

If following the results of settlement period this organization does not satisfy the condition about share of the income established by this Item and also in case of deprivation of its state accreditation or resident status of the technology development special economic zone or the industrial and production special economic zone this organization loses the right to apply the rates of insurance premiums provided by subitem 1.1 of Item 2 of this Article since the beginning of settlement period at which discrepancy to the established condition is allowed or this organization is deprived of the state accreditation, or record about deprivation of this organization of resident status of the technology development special economic zone or the industrial and production special economic zone is entered in the register of residents of the special economic zone.

Regardless of accomplishment of other conditions established by this Item, the rates of insurance premiums established by subitem 1.1 of Item 2 of this Article are not subject to application:

the organizations created as a result of reorganization (except transformation) or reorganized in the form of joining to them of other legal entity or allocation from its list of one or several legal entities after July 1, 2022;

the organizations (including credit institutions) in which directly and (or) indirectly the Russian Federation participates and the share of such participation constitutes at least 50 percent.

For the purpose of this Item person entering one group of persons with this organization person who directly participates in this organization, or in whom this organization directly participates, or in whom and in this organization the third party and share directly participates in all cases is recognized constitutes more than 50 percent.".

Article 2

1. Determine that in reporting (settlement) the periods of 2022 in case of determination of the amount of all income of the organization considered in case of determination of tax base on the income tax of the organizations according to Chapter 25 of the Tax Code of the Russian Federation for the purpose of application of paragraphs of third - the sixth and eighth - the sixteenth Item 5 of article 427 of the Tax Code of the Russian Federation (in edition of this Federal Law) the income from realization or other disposal of shares in the authorized capital of the organizations is not considered if for date of realization or other disposal they belong to the taxpayer on the property right more than one year.

2. Payers who received the document on the state accreditation of the organization performing activities in the field of information technologies and who following the results of the accounting periods - the first quarter and half-year 2022 taking into account provisions of part of 1 this Article do not satisfy the condition about share of the income provided by paragraphs third - the sixth and eighth - the sixteenth Item 5 of article 427 of the Tax Code of the Russian Federation (in the edition of this Federal Law) having the right to apply during the period from July 1 to December 31, 2022 the lowered rates of insurance premiums, provided by subitem 1.1 of Item 2 of article 427 of the Tax Code of the Russian Federation in case of observance of the condition about share of the income provided by paragraphs third - the sixth and eighth - the sixteenth Item 5 of article 427 of the Tax Code of the Russian Federation (in edition of this Federal Law) taking into account provisions of part of 1 this Article following the results of the periods from July 1 to September 30, 2022 and from July 1 to December 31, 2022.

3. The organizations which received the document on the state accreditation of the organization performing activities in the field of information technologies till July 1, 2022 and the tax rates applying in 2022, stipulated in Item 1.15 articles 284 of the Tax Code of the Russian Federation (in the edition operating about day of entry into force of this Federal Law), in 2022 - 2024 have the right to apply the tax rate, stipulated in Item 1.15 articles 284 of the Tax Code of the Russian Federation (in edition of this Federal Law), in case of compliance to the conditions established by the specified Item without accomplishment of the conditions provided by paragraphs the nineteenth - the twenty first Item 1.15 of article 284 of the Tax Code of the Russian Federation (in edition of this Federal Law).

4. The organizations which received the document on the state accreditation of the organization performing activities in the field of information technologies till July 1, 2022 and the rates of insurance premiums applying in 2022 established by subitem 1.1 of Item 2 of article 427 of the Tax Code of the Russian Federation since January 1, 2022 have the right to apply the rates of insurance premiums established by subitem 1.1 of Item 2 of article 427 of the Tax Code of the Russian Federation in case of observance of conditions, stipulated in Item the 5th article 427 of the Tax Code of the Russian Federation (in edition of this Federal Law), without accomplishment of the conditions provided by paragraphs the nineteenth - the twenty first Item 5 of article 427 of the Tax Code of the Russian Federation (in edition of this Federal Law).

5. The procedure for the state accreditation of the organizations performing activities in the field of information technologies, operating on the date of entry into force of this Federal Law is applied till August 1, 2022.

Article 3

1. This Federal Law becomes effective from the date of its official publication, except for provisions for which this Article provides other term of their introduction in force.

2. Items 1 and 2, the paragraph of the eighth of Item 3 and the paragraph of the eighth of the subitem "b" of item 4 of article 1 of this Federal Law become effective after one month from the date of official publication of this Federal Law, but not earlier than the 1st of the next tax period on the corresponding tax (settlement period on insurance premiums).

3. Action of provisions of paragraphs of first, third - the sixth and eighth - the twenty second Item 1.15 of Article 284, of the subitem 3 Items 1, of paragraphs of the first - the sixth and eighth - the twenty second Item 5 of article 427 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2022 taking into account features, the stipulated in Clause 2 presents of the Federal Law.

4. Provisions of the paragraph of the sixth Item 1.15 of Article 284 and the paragraph of the sixth Item 5 of article 427 of the Tax Code of the Russian Federation are effective till December 31, 2022 inclusive.

 

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