FEDERAL LAW OF THE RUSSIAN FEDERATION

of August 4, 2023 No. 414-FZ

About the excess profit tax

Accepted by the State Duma on July 21, 2023

Approved by the Federation Council on July 28, 2023

Article 1. General provisions

According to Item 8 of article 12 of the Tax Code of the Russian Federation this Federal Law establishes the excess profit tax (further - tax) which is tax of one-time nature.

Article 2. Taxpayers of tax

1. Taxpayers of tax the Russian organizations and the foreign organizations performing the activities in the Russian Federation through the permanent missions determined according to Item 2 of article 306 of the Tax Code of the Russian Federation are recognized. For the purpose of this Federal Law the foreign organizations recognized by tax residents of the Russian Federation according to the procedure, the stipulated in Clause 246.2 Tax Code of the Russian Federation are equated to the Russian organizations.

2. The organizations which were in 2022 according to article 25.1 of the Tax Code of the Russian Federation responsible members of the consolidated group of taxpayers which part in 2022 the organizations specified in Items 4, of 5, 6 parts 4 of this Article were not are recognized taxpayers of tax (only concerning the Russian organizations which as of December 31, 2022 were members of the corresponding consolidated group of taxpayers).

3. The Russian organizations, being as of December 31, 2022 members of the consolidated group of taxpayers which part in 2022 the organizations specified in Items 4, of 5, 6 parts 4 of this Article were not fulfill duties of the taxpayer of tax only in the part necessary for its calculation by the taxpayers specified in part 2 of this Article.

4. Are not recognized taxpayers:

1) the organizations included as of December 31, 2022 in the unified register of subjects of small and medium entrepreneurship;

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