of June 24, 2023 No. 268-FZ
About introduction of amendments to article 5 parts one and part the second Tax Code of the Russian Federation
Accepted by the State Duma on June 20, 2023
Approved by the Federation Council on June 21, 2023
Article 5 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2001, No. 53, Art. 5026; 2004, No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2008, No. 48, Art. 5519; 2013, No. 30, Art. 4081; 2016, No. 18, Art. 2506; No. 22, Art. 3092; No. 27, Art. 4176; 2018, No. 32, Art. 5093; 2019, No. 31, Art. 4428; 2020, No. 14, Art. 2000; 2021, No. 24, Art. 4217; 2022, No. 9, Art. 1250; No. 13, Art. 1955; No. 27, Art. 4626; 29, the Art. 5301) to add No. with Item 4.5 of the following content:
"4.5. Provisions of acts of the legislation on taxes and fees regarding increase and (or) cancellation of the lowered tax rates, rates of the insurance premiums established for taxpayers (payers of insurance premiums) - members of the free economic zone in the territories of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region and Kherson region in connection with execution of agreements on activities conditions by them in the free economic zone in the territories of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region and Kherson region according to the Federal Law "About the Free Economic Zone in the Territories of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia Region and Kherson Region", and (or) regarding cancellation or change of conditions of provision of tax benefits and other preferences (including special procedure and payment due dates, procedure for calculation of taxes), established for such taxpayers (payers of insurance premiums), are not applied to the specified taxpayers (payers of insurance premiums) before the earliest of the following dates:
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