FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2017 No. 348-FZ

About introduction of amendments to article 284 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on November 16, 2017

Approved by the Federation Council on November 22, 2017

Article 1

Bring 284 parts two of the Tax Code of the Russian Federation in Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3413; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 28, Art. 2886; 2004, No. 31, Art. 3231; No. 34, Art. 3522; 2005, No. 24, Art. 2312; 2006, No. 23, Art. 2382; 2007, No. 21, Art. 2462; 2008, No. 30, Art. 3614; No. 48, Art. 5519; 2009, No. 1, Art. 13; No. 52, Art. 6444; 2010, No. 15, Art. 1737; No. 40, Art. 4969; 2011, No. 1, Art. 7; No. 49, Art. 7017, 7043; 2012, No. 41, Art. 5526; 2013, No. 19, Art. 2321; No. 40, Art. 5037, 5038; No. 44, Art. 5645; No. 52, Art. 6985; 2014, No. 48, Art. 6647, 6657, 6660, 6661; 2015, No. 1, Art. 17; No. 29, Art. 4340; No. 48, Art. 6687; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 22, Art. 3092; No. 27, Art. 4175; No. 49, Art. 6844; 2017, No. 1, Art. 16; No. 30, Art. 4448) following changes:

1) in Item 1:

a) add paragraph two with words "if other is not established by this Chapter";

b) word in paragraph seven" (percent 12,5 in 2017 - 2020)" to exclude;

To add 2) with Item 1.2-1 of the following content:

"1.2-1. For the organizations - residents of the special economic zone (except for the organizations specified in Item 1.2 of this Article) the tax rate on the tax which is subject to transfer in the federal budget is established in the amount of 2 percent.";

In paragraph three of Item 1.7 of the word" (percent 12,5 in 2017 - 2020)" to exclude 3).

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