FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 21, 2022 No. 442-FZ

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

Accepted by the State Duma on November 8, 2022

Approved by the Federation Council on November 16, 2022

Article 1

Bring 427 parts two of the Tax Code of the Russian Federation in 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; No. 18, Art. 3007; No. 29, Art. 5206, 5288, 5290, 5301) following changes:

1) in Item 5:

a) the paragraph one after words "subitem 1.1 of Item 2" to add with words ", Item 2.2";

b) the eighteenth after words "subitem 1.1 of Item 2" to add the paragraph with words ", Item 2.2";

c) the nineteenth after words "subitem 1.1 of Item 2" to add the paragraph with words ", Item 2.2";

2) in Item 10.1:

a) the paragraph one to state in the following edition:

"10.1. The payers specified in subitems 12 and 13 of Item 1 of this Article apply the lowered rates of insurance premiums provided by the subitem 5 of Item 2, Item 2.2 of this Article within ten years from the date of receipt of resident status of the territory of the advancing development located in the territory of the Far Eastern Federal District, or resident status of the free port of Vladivostok by them or within twelve years from the date of receipt of resident status of the territory of the advancing development by them, except for the resident of the territory of the advancing development located in the territory of the Far Eastern Federal District since the 1st following after month in which they received the corresponding status if other is not provided by the paragraph the second this Item.";

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