of November 2, 2023 No. 522-FZ
About introduction of amendments to articles 5 and 105.26 of part one of the Tax Code of the Russian Federation
Accepted by the State Duma on October 12, 2023
Approved by the Federation Council on October 25, 2023
Bring in part one of the Tax Code of the Russian Federation (The 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; 2014, No. 45, Art. 6158; 2016, No. 18, Art. 2506; No. 22, Art. 3092; No. 27, Art. 4173, 4176; 2018, No. 32, Art. 5093; 2019, No. 31, Art. 4428; 2020, No. 14, Art. 2000; 2021, No. 1, Art. 9; No. 24, Art. 4217; 2022, No. 9, Art. 1250; No. 13, Art. 1955; No. 27, Art. 4626; No. 29, Art. 5301; 2023, No. 12, Art. 1877; No. 26, Art. 4676) following changes:
Item 4.2 of Article 5 to state 1) in the following edition:
"4.2. 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 - residents of the territories of the advancing development, taxpayers - residents of the free port of Vladivostok and taxpayers - residents of special economic zones in connection with execution of agreements on implementation of activities by them according to the Federal Law of December 29, 2014 No. 473-FZ "About the territories of the advancing development in the Russian Federation", the Federal Law of July 13, 2015 No. 212-FZ "About the free port of Vladivostok" or the Federal Law of July 22, 2005 No. 116-FZ "About special economic zones in the Russian Federation", and (or) regarding cancellation or change of conditions of provision of the tax benefits and other preferences (including special procedure and payment due dates, procedure for calculation of taxes and fees) established for such taxpayers are not applied to the specified taxpayers before the earliest of the following dates:
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