FEDERAL LAW OF THE RUSSIAN FEDERATION

of September 30, 2024 No. 337-FZ

About introduction of amendments to articles 278.2 and 286.1 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on September 18, 2024

Approved by the Federation Council on September 25, 2024

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2011, No. 49, Art. 7014; 2016, No. 27, Art. 4175; 2017, No. 49, Art. 7307; 2018, No. 45, Art. 6828; No. 49, Art. 7498; 2019, No. 16, Art. 1826; No. 30, Art. 4112; No. 39, Art. 5375; 2020, No. 46, Art. 7212; No. 48, Art. 7627; 2021, No. 27, Art. 5133; 2022, No. 27, Art. 4626; No. 29, Art. 5290, 5301; No. 45, Art. 7675; 2023, No. 8, Art. 1200; No. 29, Art. 5336; No. 32, Art. 6121; 2024, No. 1, Art. 10; No. 29, Art. 4105) following changes:

1) the paragraph the fourth Item 10 of Article 278.2 after the word "partnerships)," to add with the words "if other is not stipulated in Item the 7th Article 286.1 of this Code";

2) in Article 286.1:

a) add Item 2 with the subitem 10 of the following content:

"10) no more than 100 percent of expense amount in the form of the money deposited as contribution to investment partnership within which activities are directed to implementation of venture and (or) direct investments in the organizations having the status of the small technological company received according to the Federal Law of August 4, 2023 No. 478-FZ "About development of the technological companies in the Russian Federation" provided that information on such investment partnership is included in the regional register of investment partnerships for implementation of venture and (or) direct investments in innovative projects and (or) innovative activities (further in this Article - the regional register of investment partnerships). The procedure for forming and maintaining the regional register of investment partnerships, including the bases for inclusion of investment partnerships in the regional register of investment partnerships and exception of investment partnerships of it, requirements to agreements of investment partnerships for the purposes of inclusion in the regional register of investment partnerships (including categories (types) of innovative projects and innovative activities concerning which the agreement of investment partnership is signed), is established by regulatory legal act of appropriate subject of the Russian Federation.";

b) add item 4 with the paragraph of the following content:

"The investment tax deduction in expense type, specified in the subitem 10 of Item 2 of this Article, is applied in the location of the organization and (or) for the location of its separate divisions provided that the organization and (or) its separate divisions are in the territory of that subject of the Russian Federation which granted the right to application of the specified deduction, taking into account provisions of Item 6 of this Article.";

c) add Item 5 with the paragraph of the following content:

"The investment tax deduction in expense type, specified in the subitem 10 of Item 2 of this Article, is applied to tax (advance payment) estimated for the tax (reporting) period in which the money creating the specified expenses and also is listed for the subsequent tax (reporting) periods, taking into account provisions of Item 9 of this Article.";

d) add Item 6 with subitems 27 and 28 of the following content:

"27) the right to application of the investment tax deduction concerning the expenses of the taxpayer specified in the subitem 10 of Item 2 of this Article;

Limiting 28) the size of the expenses specified in the subitem 10 of Item 2 of this Article, considered in case of determination of the investment tax deduction.";

e) add Item 7 with the paragraph of the following content:

"The taxpayer using the right to application of the investment tax deduction concerning the deposit amount under the agreement of the investment partnership specified in the subitem 10 of Item 2 of this Article having no right to consider it in case of determination of profit (loss) in case of exit from investment partnership or termination of the contract of investment partnership according to Item 10 of Article 278.2 of this Code.";

e) add Item 12 with the paragraph of the following content:

"In cases of termination or termination of the contract of investment partnership before the expiration of five years from the date of the conclusion of the agreement of investment partnership concerning contribution to which the taxpayer used the right to application of the investment tax deduction, exception of information on the agreement of investment partnership of the regional register of investment partnerships, concessions of the rights and obligations or apportionment of share from the property which is in common property of companions under the agreement of investment partnership, the tax amount which is not paid in connection with application of such deduction is subject to recovery and payment in the budget with payment of the amounts of the penalty fee charged from the date of the expiration of stipulated in Clause 287th of this Code of payment due date of tax.".

Article 2

This Federal Law becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the income tax of the organizations.

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