FEDERAL LAW OF THE RUSSIAN FEDERATION

of August 3, 2018 No. 300-FZ

About introduction of amendments to article 5 parts one and Articles 422 and 427 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on July 26, 2018

Approved by the Federation Council on July 28, 2018

Article 1

Bring 5 parts one of the Tax Code of the Russian Federation in Article (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2001, No. 53, Art. 5026; 2004, No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2008, No. 48, Art. 5519; 2013, No. 30, Art. 4081; 2016, No. 18, Art. 2506; No. 22, Art. 3092; No. 27, Art. 4176) following changes:

Item 4.1 to state 1) in the following edition:

"4.1. Provisions of acts of the legislation on taxes and fees regarding increase and (or) cancellations of the lowered tax rates, rates of the insurance premiums established for taxpayers - participants of special investment contracts in connection with accomplishment of the special investment contract by them according to the Federal Law of December 31, 2014 No. 488-FZ "About industrial policy in the Russian Federation", and (or) regarding cancellation or change of conditions of provision of the tax benefits and other preferences (including special procedure and payment due dates, procedure for calculation of taxes and fees) established for such taxpayers are not applied to the specified taxpayers before the earliest of the following dates:

dates of loss by the taxpayer of participant status of the special investment contract;

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