of November 19, 2021 No. 371-FZ
About introduction of amendments to articles 25.12 and 25.12-1 of part one and Article 288.2 of part two of the Tax Code of the Russian Federation
Accepted by the State Duma on October 21, 2021
Approved by the Federation Council on November 10, 2021
Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 2013, No. 40, Art. 5037; 2016, No. 22, Art. 3092; 2020, No. 48, Art. 7627) following changes:
1) the subitem 2 of item 4 of Article 25.12 after words of Russian Federation to add with the words "and also failure to carry out by the participant of the regional investment project of the obligations provided by the investment declaration including regarding the amounts of financing of capital investments of the regional investment project";
"The obligations provided by the investment declaration including regarding the amounts of financing of capital investments of the regional investment project" shall be replaced with words 2) in Item 3 of Article 25.12-1 of the word "the declared amount of the made capital investments within the regional investment project".
In the subitem 1 of Item 5 of Article 288.2 of part two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2013, No. 40, Art. 5037; 2016, No. 22, Art. 3092; 2017, No. 30, Art. 4448; 2019, No. 31, the Art. 4428) words "the requirement to the total amount of capital investments provided" shall be replaced with words "conditions of implementation of capital investments by it in the amount provided".
This Federal Law becomes effective since January 1, 2022, but not earlier than after one month from the date of its official publication.
President of the Russian Federation
V. Putin
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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