of July 23, 2013 No. 230-FZ
About modification of article 6 of the Federal law "About the Special Economic Zone in the Kaliningrad Region and about Modification of Some Legal Acts of the Russian Federation"
Accepted by the State Duma on July 2, 2013
Approved by the Federation Council on July 10, 2013
Bring in article 6 of the Federal Law of January 10, 2006 No. 16-FZ "About the Special economic zone in the Kaliningrad region and about modification of some legal acts of the Russian Federation" (The Russian Federation Code, 2006, No. 3, Art. 280; 2011, to No. 50, the Art. 7351) change, having stated it in the following edition:
"Article 6. Guarantees
1. If the new Federal Laws leading to change of the tax rates on the federal taxes (except for excises, the value added tax on the goods made in the territory of the Russian Federation) and rates of insurance premiums in state non-budgetary funds (except for pension fund contributions of the Russian Federation) become effective or if changes which lead to increase in the cumulative tax burden of the resident (including establishment of obligatory payments or increase in their sizes) are made to the Federal Laws and other regulatory legal acts of the Russian Federation or set the mode of prohibitions and restrictions on the investments performed by resident in comparison with the cumulative tax load and the mode operating according to the Federal Laws and other regulatory legal acts of the Russian Federation on the date of the beginning of financing of the investment project such Federal Laws and other regulatory legal acts of the Russian Federation, and also the changes made to the Federal Laws and other regulatory legal acts of the Russian Federation are not applied during the term of implementation of the investment project to resident on condition of accomplishment of requirements of this Federal Law by it.
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