FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 29, 2015 No. 178-FZ

About introduction of amendments to article 288.1 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on June 9, 2015

Approved by the Federation Council on June 24, 2015

Article 1

Bring in Article 288.1 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2006, No. 3, Art. 280; 2007, No. 22, Art. 2564; 2012, No. 27, Art. 3588; 2014, No. 16, Art. 1838) following changes:

Item 6 to state 1) in the following edition:

"6. From the date of inclusion of the legal entity in the unified register of residents of the Special economic zone in the Kaliningrad region and before the termination of six tax periods, beginning from January 1 of the year following after year of inclusion of the legal entity in the unified register of residents of the Special economic zone in the Kaliningrad region, the rate of the income tax of the organizations concerning tax base for the income tax of the organizations from implementation of the investment project according to the Federal Law on the Special economic zone in the Kaliningrad region is established in the amount of 0 percent.";

Paragraph one of Item 7 to state 2) in the following edition:

"7. During six tax periods, beginning from January 1 of the year following after year of the end of application of the tax rate, stipulated in Item 6th this Article, the rate of the income tax of the organizations concerning tax base for the income tax of the organizations from implementation of the investment project according to the Federal Law on the Special economic zone in the Kaliningrad region constitutes size, stipulated in Item 1 Articles 284 of this Code and reduced by 50 percent. At the same time:".

Article 2

1. This Federal Law becomes effective from the date of its official publication.

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