FEDERAL LAW OF THE RUSSIAN FEDERATION

of October 29, 2024 No. 363-FZ

About modification of Article 427 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on October 17, 2024

Approved by the Federation Council on October 23, 2024

Article 1

Bring 427 parts two of the Tax Code of the Russian Federation in Item 2.3 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; No. 29, Art. 4105; to No. 33, the Art. 4955, of 4990) change, having stated it in the following edition:

"2.3. The single lowered tariff of insurance premiums in the amount of percent 0,0 is applied to the payers specified in the subitem 4 of Item 1 of this Article during 2023 - 2037 and to the payers specified in the subitem 16 of Item 1 of this Article during 2023 - 2027.".

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 settlement period on insurance premiums.

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