FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 28, 2022 No. 564-FZ

About introduction of amendments to article 4 parts one and part the second Tax Code of the Russian Federation and separate legal acts of the Russian Federation

Accepted by the State Duma on December 21, 2022

Approved by the Federation Council on December 23, 2022

Article 1

Article 4 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2004, No. 27, Art. 2711; 2006, No. 31, Art. 3436; 2008, No. 26, Art. 3022; 2013, No. 30, Art. 4081; 2016, No. 27, Art. 4176; 2020, No. 14, Art. 2032; 2021, No. 24, Art. 4217; 2022, No. 11, Art. 1602; No. 13, Art. 1956; 48, the Art. 8310) to add No. with Item 3.1 of the following content:

"3.1. The government of the Russian Federation has the right to publish (inclusive) till December 31, 2023 the regulatory legal acts providing features of application of the legislation on taxes and fees in the territories of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region, Kherson region in 2023 in part:

1) procedure for registration in tax authorities of the organizations and physical persons;

2) procedure for transition of the taxpayers performing business activity in the specified territories on special tax regimes;

3) accounting treatment for the expenses incurred by the taxpayers performing business activity in the specified territories till December 31, 2022 (inclusive) for the purposes of the taxation;

4) establishments of the bases and conditions of non-use of responsibility to persons staying on the registry in tax authorities in the location (residence) in the specified territories for violation of the established method of submission of the tax declaration (calculation), abuse of regulations of accounting of the income and expenses and taxation objects (base for calculation of insurance premiums) and (or) for failure to pay tax amounts (collection, insurance premiums);

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