FEDERAL LAW OF THE RUSSIAN FEDERATION

of August 4, 2023 No. 427-FZ

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

Accepted by the State Duma on July 19, 2023

Approved by the Federation Council on July 28, 2023

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2016, No. 27, Art. 4176; No. 49, Art. 6844; 2017, No. 1, Art. 16; No. 49, Art. 7307; 2019, No. 39, Art. 5375; 2020, No. 24, Art. 3746; No. 42, Art. 6509; No. 48, Art. 7627; 2021, No. 27, Art. 5133; 2022, No. 29, Art. 5206, 5230) following changes:

1) in Article 430:

a) add with Item 1.3 of the following content:

"1.3. The payers specified in the subitem 2 of Item 1 of article 419 of this Code, registered in tax authorities in the territory of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region or the Kherson region and performing activities in the specified subjects of the Russian Federation pay insurance premiums for mandatory pension insurance, for compulsory medical insurance only in the cumulative fixed size of 14 400 rubles for settlement period of 2023, 25 200 rubles for settlement period of 2024, 36 000 rubles for settlement period of 2025, and since 2026 in the amount of, stipulated in Item 1.2 these Articles if other is not provided by this Article.";

b) add with Item 1.4 of the following content:

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