of August 8, 2024 No. 294-FZ
About introduction of amendments to article 427 parts two of the Tax Code of the Russian Federation
Accepted by the State Duma on July 23, 2024
Approved by the Federation Council on August 2, 2024
Bring 427 parts two of the Tax Code of the Russian Federation in Item 10.1 of Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2016, No. 27, Art. 4176; No. 52, Art. 7497; 2017, No. 1, Art. 16; No. 49, Art. 7307, 7325; 2018, No. 1, Art. 20; No. 18, Art. 2565; No. 32, Art. 5090, 5093, 5096; No. 45, Art. 6828; 2019, No. 39, Art. 5374; 2020, No. 14, Art. 2032; No. 29, Art. 4514; No. 31, Art. 5024; 2021, No. 24, Art. 4216; No. 27, Art. 5133; No. 49, Art. 8145, 8146; 2022, No. 11, Art. 1600; No. 18, Art. 3007; No. 29, Art. 5206, 5288, 5290, 5301; No. 48, Art. 8309; 2023, No. 12, Art. 1877; No. 26, Art. 4676; No. 52, Art. 9508; 2024, No. 26, Art. 3550; The Russian newspaper, 2024, on July 17) change, having added it with paragraphs of the following content:
"The payer of insurance premiums who received till January 1, 2023 resident status of the territory of the advancing development located in the territory of the Far Eastern Federal District, or resident status of the free port of Vladivostok and applying the single lowered tariffs of the insurance premiums, stipulated in Item 2.2 these Articles having the right to provide once to tax authority the notification on suspension of application of the single lowered tariffs of insurance premiums (further in this Item - suspension) for the term which is not exceeding three years.
Suspension is effective since the 1st following after month in which the payer provided the adequate notice to tax authority. During suspension effective period the payer estimates insurance premiums proceeding from single tariffs of insurance premiums, stipulated in Item 3 articles 425 of this Code.
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