FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 18, 2017 No. 168-FZ

About modification of Chapter 25 parts two of the Tax Code of the Russian Federation regarding creating favorable conditions for development of tourist and recreational activities in the territory of the Far Eastern Federal District

Accepted by the State Duma on July 7, 2017

Approved by the Federation Council on July 12, 2017

Article 1

Bring 25 parts two of the Tax Code of the Russian Federation in Chapter (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3413; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3027, 3033; 2003, No. 1, Art. 2, 6; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 31, Art. 3220, 3231; No. 34, Art. 3520, 3522, 3525; No. 35, Art. 3607; No. 41, Art. 3994; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 30, Art. 3128; No. 52, Art. 5581; 2006, No. 3, Art. 280; No. 23, Art. 2382; No. 31, Art. 3436, 3443; No. 45, Art. 4627; No. 52, Art. 5498; 2007, No. 1, Art. 31, 39; No. 21, Art. 2462; No. 22, Art. 2563, 2564; No. 31, Art. 3991, 4013; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3591, 3614; No. 48, Art. 5500, 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 13, 21, 31; No. 11, Art. 1265; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 48, Art. 5711, 5731; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 47, Art. 6034; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 11, Art. 1492; No. 23, Art. 3262; No. 24, Art. 3357; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4563, 4575, 4583, 4587, 4593, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7015, 7017, 7037, 7043; 2012, No. 14, Art. 1545; No. 19, Art. 2281; No. 25, Art. 3268; No. 27, Art. 3588; No. 41, Art. 5526, 5527; No. 49, Art. 6751; No. 53, Art. 7596, 7607; 2013, No. 19, Art. 2321; No. 23, Art. 2866, 2889; No. 30, Art. 4046, 4048, 4081, 4084; No. 40, Art. 5037, 5038; No. 44, Art. 5640, 5645; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835, 1838; No. 19, Art. 2313, 2314, 2321; No. 26, Art. 3373; No. 30, Art. 4220; No. 48, Art. 6647, 6657, 6660, 6661, 6663; 2015, No. 1, the Art. 13, 16 - 18, 31, 32; No. 10, Art. 1402; No. 18, Art. 2613; No. 24, Art. 3377; No. 27, Art. 3968, 3969; No. 29, Art. 4340; No. 48, Art. 6687 - 6689, 6692 - 6694; 2016, No. 1, Art. 16, 18; No. 7, Art. 913, 920; No. 18, Art. 2504; No. 22, Art. 3092; No. 27, Art. 4175 - 4177, 4182, 4184; No. 49, Art. 6844, 6848; 2017, No. 1, Art. 4, 16; No. 15, Art. 2131) following changes:

Article 284 to add 1) with Item 1.11 of the following content:

"1.11. To the tax base determined by the organizations performing tourist and recreational activities in the territory of the Far Eastern Federal District (except for tax base on which tax rates are established by Items 3 and 4 of this Article), the tax rate of 0 percent taking into account features, stipulated in Clause 284.6 of this Code is applied.";

2) Item 1 of Article 284.3 after the words "according to this Chapter" to add with the words "without the income in type of positive exchange differences, stipulated in Item 11 parts two of article 250 of this Code";

3) Item 1 of Article 284.3-1 after the words "according to this Chapter" to add with the words "without the income in type of positive exchange differences, stipulated in Item 11 parts two of article 250 of this Code";

4) ceased to be valid according to the Federal Law of the Russian Federation of 08.08.2024 No. 259-FZ

"Subitem 2" shall be replaced with words 5) in Item 1 of Article 288.2 of the word "subitem 1".

Article 2

1. This Federal Law becomes effective from the date of its official publication, except for Items 2 and 3 of article 1 of this Federal Law.

2. Items 2 and 3 of article 1 of this Federal Law become effective after one month from the date of official publication of this Federal Law and not earlier than the 1st of the next tax period on the income tax of the organizations.

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