FEDERAL LAW OF THE RUSSIAN FEDERATION

of February 26, 2024 No. 38-FZ

About introduction of amendments to article 333.4-1 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on February 20, 2024

Approved by the Federation Council on February 21, 2024

Article 1

Bring in Article 333.4-1 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2022, No. 48, Art. 8311; 2023, No. 1, Art. 11) following changes:

Paragraph one of Item 3 after words of "rate of charge for the corresponding object of water biological resources" to add 1) with words ", the filing of application operating for date about confirmation of justification of application of deduction,";

Paragraph one of item 4 after words of "rate of charge for the corresponding object of water biological resources" to add 2) with words ", the filing of application operating for date about confirmation of justification of application of deduction,";

Item 5 after words of "rate of charge for the corresponding object of water biological resources" to add 3) with words ", the filing of application operating for date about confirmation of justification of application of deduction,";

4) in Item 6:

a) in paragraph one of the word "for the next year" to exclude;

b) in the paragraph the second shall be replaced with words the words "once during two" "during two calendar";

c) third after the words "Not Used in Current" to add the paragraph with the word "calendar";

5) in paragraph one of Item 7 of the word of "the year preceding year on which permission to production (catch) of water biological resources is got" shall be replaced with words "the current calendar year".

Article 2

This Federal Law becomes effective after one month from the date of its official publication.

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