FEDERAL LAW OF THE RUSSIAN FEDERATION

of March 18, 2023 No. 64-FZ

About introduction of amendments to article 105.26 of part one and Article 427 parts two of the Tax Code of the Russian Federation and article 33.4 of the Federal law "About Mandatory Pension Insurance in the Russian Federation"

Accepted by the State Duma on March 14, 2023

Approved by the Federation Council on March 15, 2023

Article 1

Item 3 of Article 105.26 of part one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2014, No. 45, Art. 6158; 2016, No. 18, Art. 2506; No. 27, Art. 4173; 2021, No. 1, Art. 9; No. 27, the Art. 4626) to add 2022, with the paragraph of the following content:

"For the organization, being the participant of the industrial cluster conforming to requirements to the industrial clusters established by the Government of the Russian Federation, accomplishment of the conditions established by this Item is not obligatory.".

Article 2

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; No. 48, Art. 8309) following changes:

Item 1 to add 1) with the subitem of 21 following contents:

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