FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 13, 2015 No. 232-FZ

About introduction of amendments to article 12 parts one and part the second Tax Code of the Russian Federation

Accepted by the State Duma on June 30, 2015

Approved by the Federation Council on July 8, 2015

Article 1

Item 7 of Article 12 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2004, No. 31, Art. 3231; 2010, No. 31, Art. 4198; 2013, No. 44, Art. 5646; 2014, No. 40, Art. 5315; 48, the Art. 6663) to add No. with paragraphs of the following content:

"Legislative (representative) public authorities of subjects of the Russian Federation and representative bodies of municipalities in cases, procedure and limits which are provided by this Code have the right to establish on special tax regimes:

types of business activity to which the corresponding special tax regime can be applied;

restrictions for transition to special tax regime and for application of special tax regime;

the tax rates depending on categories of taxpayers and types of business activity;

features of determination of tax base;

tax benefits, and also bases and procedure for their application.".

Article 2

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 53, Art. 5023; 2002, No. 30, Art. 3021; 2003, No. 1, Art. 6; 2008, No. 48, Art. 5519; 2012, No. 26, Art. 3447; 2014, No. 30, Art. 4245; No. 48, Art. 6660, 6663; 2015, No. 1, Art. 30) following changes:

1) in Article 346.20:

a) add Item 1 with offers of the following content: "The tax rates ranging from 1 to 6 percent depending on categories of taxpayers can be established by the laws of subjects of the Russian Federation. In the cases provided by Items 3 and 4 of this Article, the tax rate in the amount of 0 percent can be established by the laws of subjects of the Russian Federation.";

b) in Item 3:

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