of October 27, 2025 No. 384-FZ
About modification of Article 346.2 of part two of the Tax Code of the Russian Federation
Accepted by the State Duma on October 14, 2025
Approved by the Federation Council on October 22, 2025
Bring in Item 2 of Article 346.2 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 53, Art. 5023; 2006, No. 45, Art. 4629; 2007, No. 23, Art. 2691; 2008, No. 30, Art. 3611; 2009, No. 1, Art. 22; 2010, No. 19, Art. 2291; 2012, No. 26, Art. 3447; 2013, No. 19, Art. 2321; No. 30, Art. 4031; 2016, No. 26, Art. 3885; No. 27, Art. 4181; 2019, No. 39, Art. 5371, 5376; 2021, No. 27, Art. 5133; No. 49, Art. 8146; 2022, No. 48, Art. 8310; 2023, No. 32, Art. 6121; 2024, No. 49, the Art. 7409) change, having added with its subitem 4 following of content:
"4) for tax periods of 2024 - 2026 - to the conditions established by the subitem of 1 this Item, the organization and the individual entrepreneurs who suffered as a result of actions of paramilitary groups and (or) acts of terrorism corresponding following the results of 2023 and (or) implementation of economic activity of which is impossible as a result of actions of paramilitary groups and (or) acts of terrorism. Reference of the organization, the individual entrepreneur to injured with actions of paramilitary groups and (or) acts of terrorism, confirmation of impossibility of implementation by the organization, the individual entrepreneur of economic activity as a result of actions of paramilitary groups and (or) acts of terrorism are performed in the organization location, the residence of the individual entrepreneur and the place of implementation of business activity by them in the appropriate subject of the Russian Federation according to the procedure established by the supreme executive body of this subject of the Russian Federation.".
1. This Federal Law becomes effective from the date of its official publication.
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