of April 1, 2020 No. 70-FZ
About modification of Article 5 parts one of the Tax Code of the Russian Federation
Accepted by the State Duma on March 19, 2020
Approved by the Federation Council on March 25, 2020
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; 2018, No. 32, Art. 5093; No. 49, Art. 7496; 2019, No. 31, the Art. 4428) change, having added with its Item 4.3 of the following content:
"4.3. Provisions of acts of the legislation on taxes and fees, including regarding introduction of new taxes and (or) charges, the dates of inclusion in the register provided by the Federal Law "About Protection and Encouragement of Capital Investments in the Russian Federation" which became effective later (further in this Article - the register), data on the conclusion with the taxpayer (the payer of charges) of the agreement on protection and encouragement of capital investments (further in this Item - the subsequent acts of the legislation on taxes and fees), are not applied to taxpayers (payers of the charges) which are the party of the relevant agreement on protection and encouragement of capital investments regarding the legal relationship connected with execution of such agreement taking into account the features provided by this Item. At the same time the acts of the legislation on taxes and fees imposing new taxes and (or) charges are applied by such taxpayers (payers of charges) on condition of recognition voided in connection with introduction of new tax and (or) collection of regulations of the legislation which for date of inclusion of the taxpayer (the payer of collection) in the register performed normative legal regulation of the obligatory payment which had similar subject to taxation with new tax and (or) collection.
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