FEDERAL LAW OF THE RUSSIAN FEDERATION

of September 30, 2013 No. 267-FZ

About modification of parts the first and second the Tax Code of the Russian Federation regarding sales promotion of regional investment projects in the territories of the Far Eastern Federal District and certain subjects of the Russian Federation

Accepted by the State Duma of the Russian Federation on September 20, 2013

Approved by Council of the Russian Federation on September 25, 2013

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2000, No. 2, Art. 134; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 27, Art. 2700; No. 28, Art. 2873; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 45, Art. 4377; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; No. 18, Art. 2118; No. 22, Art. 2564; 2008, No. 26, Art. 3022; No. 30, Art. 3616; No. 48, Art. 5519; 2009, No. 30, Art. 3739; No. 48, Art. 5733; 2010, No. 1, Art. 4; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5752; No. 48, Art. 6247; No. 49, Art. 6420; 2011, No. 1, Art. 16; No. 24, Art. 3357; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575, 4593; No. 47, Art. 6611; No. 48, Art. 6730; No. 49, Art. 7014; 2012, No. 27, Art. 3588; No. 50, Art. 6954; 2013, No. 19, Art. 2321; No. 23, Art. 2866; No. 26, Art. 3207; No. 27, Art. 3445; No. 30, Art. 4049, 4081) following changes:

The subitem 8 of Item 1 of Article 23 to add 1) with words "if other is not provided by this Code";

The Section II to add 2) with Chapter 3.3 of the following content:

"Chapter 3.3. Features of the taxation in case of implementation of regional investment projects

Article 25.8. General provisions about regional investment projects

1. The regional investment project for the purposes of of this Code the investment project which purpose is production of goods and which meets at the same time following requirements is recognized:

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