FEDERAL LAW OF THE RUSSIAN FEDERATION

of February 17, 2023 No. 29-FZ

About introduction of amendments to article 342.10 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on February 9, 2023

Approved by the Federation Council on February 15, 2023

Article 1

Bring in Article 342.10 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2021, No. 49, Art. 8146) following changes:

To add 1) with Item 3.1 of the following content:

"3.1. The coefficient of KMKR is accepted equal 0 during the terms established by this Item in case of production of the multicomponent complex ores containing copper, and (or) nickel, and (or) metals of platinum group on the subsoil plots located fully or partially in the territory of Krasnoyarsk Krai the license to use by which it is for the first time granted till January 1, 2014 and which degree of clarity of inventories as of January 1, 2022 constitutes less than 1 percent, in case of simultaneous accomplishment of the following requirements:

in got on the subsoil plots specified in this Item, the multicomponent complex ore containing copper, and (or) nickel, and (or) metals of platinum group according to data of the state stock balance of minerals as of January 1, 2022 content of metals of platinum group constitutes at least 1 gram on 1 ton of ore and no more than 4 grams on 1 ton of ore;

the taxpayer is not resident of the special economic zone of any type, resident of the territory of the advancing development, resident of the Arctic zone of the Russian Federation, the participant of the regional investment project, the participant of the special investment contract;

the taxpayer is agreement party about protection and encouragement of capital investments;

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