FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 29, 2024 No. 416-FZ

About modification of part the second Tax Code of the Russian Federation and separate legal acts of the Russian Federation

Accepted by the State Duma on November 26, 2024

Approved by the Federation Council on November 27, 2024

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413, 3421, 3429; No. 53, Art. 5015; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 2; No. 21, Art. 1958; No. 28, Art. 2886; No. 46, Art. 4435; 2004, No. 27, Art. 2711, 2715; No. 31, Art. 3222, 3231; No. 34, Art. 3517, 3518, 3522, 3524; No. 45, Art. 4377; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104, 3117, 3118, 3128, 3130; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 10, Art. 1065; No. 23, Art. 2382; No. 31, Art. 3433, 3436, 3450, 3452; No. 45, Art. 4628; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 31; No. 13, Art. 1465; No. 21, Art. 2461, 2462; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5416, 5417; No. 49, Art. 6045, 6071; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3598, 3614, 3616; No. 48, Art. 5504, 5519; No. 49, Art. 5723; No. 52, Art. 6218, 6219, 6237; 2009, No. 1, Art. 13, 19, 21; No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3582, 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731, 5732, 5737; No. 51, Art. 6155; No. 52, Art. 6444, 6450, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 21, Art. 2524; No. 25, Art. 3070; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5756; No. 48, Art. 6247, 6248; No. 49, Art. 6409; 2011, No. 1, Art. 7, 37; No. 23, Art. 3265; No. 24, Art. 3357; No. 26, Art. 3652; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4566, 4575, 4583, 4587, 4593, 4606; No. 45, Art. 6335; No. 47, Art. 6608, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7016, 7017, 7037, 7043; No. 50, Art. 7359; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 26, Art. 3447; No. 27, Art. 3588; No. 31, Art. 4334; No. 41, Art. 5526; No. 49, Art. 6747, 6748, 6749, 6750, 6751; No. 50, Art. 6958; No. 53, Art. 7584, 7596, 7604, 7619; 2013, No. 19, Art. 2321; No. 23, Art. 2866, 2889; No. 27, Art. 3444; No. 30, Art. 4031, 4046, 4048, 4081; No. 40, Art. 5033, 5037, 5038, 5039; No. 44, Art. 5645; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835; No. 19, Art. 2321; No. 23, Art. 2938; No. 26, Art. 3373, 3393, 3404; No. 30, Art. 4220, 4222; No. 40, Art. 5316; No. 45, Art. 6157, 6159; No. 48, Art. 6647, 6649, 6657, 6660, 6661, 6662, 6663; 2015, No. 1, Art. 13, 15, 16, 17, 18, 32; No. 10, Art. 1402; No. 18, Art. 2616; No. 24, Art. 3373, 3377; No. 27, Art. 3948, 3968; No. 29, Art. 4340; No. 41, Art. 5632; No. 48, Art. 6684, 6685, 6686, 6687, 6688, 6689, 6692, 6693; 2016, No. 1, Art. 16, 18; No. 7, Art. 920; No. 9, Art. 1169; No. 11, Art. 1480; No. 15, Art. 2063, 2064; No. 18, Art. 2504; No. 22, Art. 3092; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4158, 4175, 4176, 4180, 4182, 4184; No. 49, Art. 6841, 6842, 6843, 6844, 6845, 6847, 6849; No. 52, Art. 7497; 2017, No. 1, Art. 4, 16; No. 11, Art. 1534; No. 15, Art. 2133; No. 30, Art. 4441, 4448, 4449; No. 40, Art. 5753; No. 45, Art. 6578, 6579; No. 47, Art. 6842; No. 49, Art. 7307, 7314, 7315, 7316, 7318, 7320, 7324, 7325, 7326; 2018, No. 1, Art. 14, 20, 50; \Art. U-2116\9, 1289, 1291; No. 11, Art. 1585; No. 18, Art. 2558, 2565, 2568, 2583; No. 24, Art. 3404, 3410; No. 28, Art. 4143; No. 30, Art. 4534, 4535; No. 31, Art. 4822, 4823; No. 32, Art. 5087, 5090, 5093, 5094, 5095, 5096; No. 45, Art. 6828, 6836, 6844, 6847; No. 49, Art. 7496, 7497; No. 53, Art. 8412, 8416, 8419; 2019, No. 16, Art. 1826; No. 18, Art. 2202, 2225; No. 22, Art. 2664, 2665, 2667; No. 25, Art. 3167; No. 27, Art. 3523, 3527; No. 30, Art. 4112, 4113, 4114; No. 31, Art. 4414, 4428, 4443; No. 39, Art. 5371, 5373, 5374, 5375, 5376, 5377; No. 52, Art. 7777; 2020, No. 12, Art. 1657; No. 13, Art. 1857; No. 14, Art. 2032; No. 17, Art. 2699, 2707; No. 24, Art. 3746; No. 29, Art. 4501, 4505, 4514; No. 31, Art. 5024; No. 42, Art. 6508, 6510, 6529; No. 46, Art. 7212; No. 48, Art. 7625, 7627; 2021, No. 1, Art. 9; No. 8, Art. 1198; No. 17, Art. 2887; No. 18, Art. 3049; No. 24, Art. 4214, 4216, 4217; No. 27, Art. 5133, 5136, 5137; No. 49, Art. 8145, 8146, 8147; 2022, No. 9, Art. 1250; No. 10, Art. 1394; No. 11, Art. 1597, 1600; No. 13, Art. 1955, 1956, 1957; No. 16, Art. 2598, 2599; No. 18, Art. 3007; No. 22, Art. 3535; No. 27, Art. 4612, 4626, 4635; No. 29, Art. 5206, 5230, 5234, 5273, 5288, 5289, 5290, 5291, 5295, 5301; No. 45, Art. 7676; No. 48, Art. 8307, 8309, 8310; No. 52, Art. 9350, 9353; 2023, No. 1, Art. 12, 13, 43, 66; No. 5, Art. 698; No. 8, Art. 1200; No. 9, Art. 1415; No. 12, Art. 1877; No. 18, Art. 3243; No. 23, Art. 4007, 4020, 4021; No. 26, Art. 4670, 4676; No. 31, Art. 5782; No. 32, Art. 6121, 6147; No. 45, Art. 7994; No. 47, Art. 8310, 8315; No. 49, Art. 8656; No. 52, Art. 9508, 9523, 9524; 2024, No. 1, Art. 24; No. 10, Art. 1312; No. 13, Art. 1672, 1681, 1688; No. 18, Art. 2401, 2409; No. 23, Art. 3059; No. 26, Art. 3550; No. 29, Art. 4105; No. 33, Art. 4955, 4979, 4990; No. 45, Art. 6693, 6694) following changes:

1) in Item 2 of Article 149:

a) subitem 2 in paragraph one the word", veterinary" and the words "veterinary and" to exclude;

b) add with subitem 2.1 of the following content:

"2. 1) veterinary services;";

2) in Article 179.7:

a) the fourth Item 5.1 to state the paragraph in the following edition:

"During the period from January 1, 2022 to December 31, 2023 inclusive, and also after July 1, 2024 (after July 1, 2025 for the agreements on upgrade of oil processing capacities signed on the basis specified in the subitem 1 of Item 5 of this Article) introduction of amendments to the agreement on upgrade of oil processing capacities, except for changes of the terms of implementation of actions specified in the agreement on upgrade of oil processing capacities, but no more than for six months in comparison with the terms of realization of these actions fixed in the specified agreement as of January 1, 2021 is not allowed (for July 1, 2024 for agreements on upgrade of oil processing capacities in which changes were made to the period from January 1 to June 30, 2024 inclusive, or for July 1, 2025 for the agreements on upgrade of oil processing capacities signed on the basis specified in the subitem 1 of Item 5 of this Article in which changes were made to the period from January 1 to June 30, 2025 inclusive), and also except for replacements of the party in the agreement on upgrade of oil processing capacities, stipulated in Item 5.5 these Articles.";

b) in the paragraph the second the subitem 3 of Item 5.3 of the word "twelve months 2026, either 2027, or 2028" shall be replaced with words "twelve months 2029, or 2030, or 2031";

c) in paragraph six of the subitem 4 of Item 16 of the word "till January 1, 2026" shall be replaced with words "till January 1, 2029";

3) in Article 179.8:

a) in Item 5:

shall be replaced with words the words "till December 31, 2027" "till December 31, 2028";

add with the paragraph the second the following content:

"For the purposes of this Chapter in aggregate original cost of the fixed asset objects provided by the organization applicant for inclusion in the agreement on creation of new capacities and (or) upgrade (reconstruction) of the operating capacities on production of the goods which are petrochemistry products, and put into operation during the period from January 1, 2022 to December 31, 2028 inclusive also the change of original cost of fixed asset objects as a result of upgrade (reconstruction) performed during the period from January 1, 2022 to December 31, 2028 inclusive is considered.";

b) in Item 6:

word in paragraph five "after January 1, 2025" shall be replaced with words "after January 1, 2026", shall be replaced with words the words "as of January 1, 2025" "as of January 1, 2026";

in paragraph six of the word "Till January 1, 2025" shall be replaced with words "Till January 1, 2026";

c) in Item 8:

in subitem 2 of the word "till December 31, 2027" shall be replaced with words "till December 31, 2028";

in subitem 3:

in paragraph one of the word "till December 31, 2027" shall be replaced with words "till December 31, 2028";

in the paragraph the second ambassador of words "this subitem original cost" to add with words "(increase in original cost)", "Item 1 of Article 257" shall be replaced with words words "Items 1 and 2 of Article 257";

in subitem 4 of the word "till December 31, 2027" shall be replaced with words "till December 31, 2028";

d) in the subitem 5 of Item 19 of the word "till December 31, 2027" shall be replaced with words "till December 31, 2028";

4) in Article 179.9:

a) in the paragraph the second Item 6 of the word "after January 1, 2025" shall be replaced with words "after January 1, 2026", shall be replaced with words the words "as of January 1, 2025" "as of January 1, 2026";

b) in the paragraph the second the subitem 3 of Item 8 after words "this subitem original cost" to add with words "(increase in original cost)", "Item 1 of Article 257" shall be replaced with words words "Items 1 and 2 of Article 257";

"(Tobacco products)" shall be replaced with words 5) in the subitem 17 of Item 1 of Article 181 of the word "(products with the heated tobacco)";

In paragraph four of Item 1 of Article 186 of the word of "(tobacco products)" shall be replaced with words 6) "(products with the heated tobacco)";

7) in Article 187:

a) in paragraph one of Item 22.1 of the word to "(tobacco products)" shall be replaced with words "(to products with the heated tobacco)";

b) add with Item 26 of the following content:

"26. The tax base concerning the tobacco (products with the heated tobacco) intended for consumption by heating is determined as the mass of the tobacco which underwent postharvest and (or) other industrial processing and the ingredients (net weight of the heated tobacco) added to it in case of production.";

To add Article 191 with Item 6 of the following content:

"6. The tax base when importing to the territory of the Russian Federation and other territories which are under its jurisdiction of tobacco hookah and the tobacco (products with the heated tobacco) intended for consumption by heating is determined taking into account the features established respectively by Items 19 and 26 of article 187 of this Code.";

9) in Article 193:

a) in paragraph one of the subitem 24 of Item 1 of the word shall be replaced with words "(tobacco products)" "(products with the heated tobacco)";

b) in Item 8:

in the paragraph the twenty ninth shall be replaced with words the words "till December 31, 2025" "till December 31, 2028", shall be replaced with words words of "every month 2024 or 2025" "every month during the period from January 1, 2025 to December 31, 2028 inclusive";

add with the new paragraph the thirtieth the following content:

"in tax period which start date falls on the period from January 1 to December 31, 2028 inclusive if since the beginning of the specified year before the termination of such tax period the relation of amount high-octane (by research method 92 and more) automobile gasoline of class 5, which was made from the oil raw materials directed to conversion and belonging on the property right to the taxpayer who signed the agreement on upgrade of oil processing capacities on the basis, specified in the subitem 1 of Item 5 of Article 179.7 of this Code and was realized by it in the territory of the Russian Federation in the corresponding period to amount of the oil raw materials directed in the corresponding period to conversion and belonging to the organization on the property right was less 0,1.";

the thirtieth - the thirty sixth to consider paragraphs respectively paragraphs the thirty first - the thirty seventh;

Article 194 to add 10) with Item 11 of the following content:

"11. The taxpayers having registration certificates of person making the transactions on conversion of oil raw materials and which signed agreements on upgrade of oil processing capacities on the basis specified in the subitem 1 of Item 5 of Article 179.7 of this Code when making by them of the transactions specified in the subitem 34 of Item 1 of Article 182 of this Code estimate the excise amount for the tax periods beginning during the period from January 1, 2026 to December 31, 2027 inclusive taking into account coefficient of the CB determined according to this Item.

If since the beginning of calendar year before the termination of tax period the relation of amount high-octane (by research method 92 and more) automobile gasoline of class 5, which was made from the oil raw materials directed to conversion and belonging to the organization on the property right and was realized by it in the territory of the Russian Federation in the corresponding period to amount of the oil raw materials directed in the corresponding period to conversion and belonging to the organization on the property right was less 0,1, the coefficient of CB is accepted by equal:

from January 1 to December 31, 2026 inclusive - 0,66;

from January 1 to December 31, 2027 inclusive - 0,33.

In other cases the coefficient of CB is accepted equal 1.";

11) in Article 200:

a) "Articles 182 of this Code" to add Item 1 paragraph two after words with words "(if other is not stipulated in Item 27.1 these Articles)";

b) in Item 27:

forty third to state the paragraph in the following edition:

"If average for tax period wholesale price of realization in the Russian Federation of automobile AI-92 gasoline of class 5 deviates in the big party more than for 10 percent size ЦАБвр, for the purposes of determination of size KDEMP the measure value of VAB is recognized equal such tax period to zero.";

add with the new paragraph the forty fourth the following content:

"If average for tax period wholesale price of realization in the Russian Federation of diesel fuel of class 5 deviates in the big party more than for 20 percent size ЦДТвр, for the purposes of determination of size KDEMP the measure value of VDT is recognized equal such tax period to zero.";

the forty fourth to consider the paragraph the paragraph the forty fifth;

the forty fifth to consider the paragraph the paragraph the forty sixth and to state it in the following edition:

"In case of return high-octane (by research method 92 and more) automobile gasoline of class 5 and (or) diesel fuel of class 5, made from directed to conversion of oil raw materials and other raw materials, belonging to the taxpayer on the property right, and earlier implemented by the taxpayer in the territory of the Russian Federation, measure values of VAB and (or) VDT for tax period in which such return is made for the purposes of determination of size KDEMP decrease by amount (in tons) return of the corresponding goods and can accept negative value. At the same time if in tax period of measure value of VAB and (or) VDT are acknowledged equal to zero according to provisions of paragraphs of forty third and forty fourth this Item, amount (in tons) return of the corresponding goods in such tax period creates final negative measure value of VAB and (or) VDT respectively in such tax period.";

paragraphs of the forty sixth - to consider the fiftieth respectively paragraphs the forty seventh - the fifty first;

the fifty first to consider the paragraph the paragraph the fifty second and its after the words "according to this Item" to add with the words "without provisions of paragraphs of forty third, forty fourth and forty sixth this Item";

paragraphs of the fifty second - to consider the fifty sixth respectively paragraphs fifty third - the fifty seventh;

add with the paragraph the fifty eighth the following content:

"For the purposes of determination of KTVR in case of return high-octane (by research method 92 and more) automobile gasoline of class 5 and (or) diesel fuel of class 5, implemented by the taxpayer in the territory of the Russian Federation, and (or) the straight-run gasoline realized by the taxpayer to the organizations having the certificate for conversion of the straight-run gasoline (transferred in structure of the taxpayer having the certificate for conversion of straight-run gasoline) in petrochemistry products, straight-run gasoline, benzene, paraxylol, VAB measure values, and (or) VDT, and (or) VPB_VR for tax period in which the corresponding returned goods were realized decrease by amount (in tons) return of such goods respectively.";

c) in Item 27.1:

the fourteenth to state the paragraph in the following edition:

"For the taxpayer who signed the agreement on upgrade of oil processing capacities (or if such agreement is signed by the organization, the share of direct participation of the taxpayer in which constitutes more than 50 percent and with which at the taxpayer the service provision agreement on conversion of oil raw materials is signed), day before the 1st in which the organization which signed the agreement on upgrade of oil processing capacities from the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of fuel and energy complex receives confirmation of complete (partial) agreement performance about upgrade of oil processing capacities according to Item 5.4 of Article 179.7 of this Code cannot be start date of application of the investment allowance for the KINV oil refineries.";

the sixteenth to add the paragraph with words "if other is not established by this Item";

the seventeenth to state the paragraph in the following edition:

"The investment allowance for the KINV oil refineries is not determined in the tax periods beginning in 2025 - 2028 (or in 2026 - 2028 if taking into account the issued advance payments the amount actually paid by the taxpayer and (or) persons of the costs, interdependent with it, which are directly connected with creation of the fixed asset objects which are subject of the investment agreement, from January 1, 2019 to December 31, 2024 inclusive constituted at least the size equal to the work of 30 billion rubles (20 billion rubles for agreements which subject is only creation of fixed asset objects for the purpose of implementation of the engineering procedure specified in the paragraph the twenty sixth Item 27.2 of this Article) and sizes DFIN), if on the 1st of the corresponding tax period taking into account the issued advance payments (excluding tax on value added) the amount actually paid since January 1, 2019 by the taxpayer and (or) persons of costs, interdependent with it (excluding tax on value added) within the relevant investment agreement was less minimum of the following sizes:";

add with paragraphs the eighteenth - twenty third the following content:

"the work of 50 billion rubles (30 billion rubles for agreements which subject is only creation of fixed asset objects for the purpose of implementation of the engineering procedure specified in the paragraph the twenty sixth Item 27.2 of this Article) and the size DFIN determined for the taxpayer according to the procedure, established by this Item;

the cumulative amount of the investment allowance for the KINV oil refineries estimated in the taxpayer for all preceding tax periods since the beginning of application of the investment allowance for the KINV oil refineries under the relevant investment agreement.

If concerning the investment agreement the investment allowance for the KINV oil refineries was not determined in the tax periods beginning in 2025 - 2028 according to this Item, the investment allowance for the KINV oil refineries is determined for the tax periods following in a row since January 1, 2031 (since January 1, 2033 for the taxpayers corresponding to the criterion established by the paragraph the twenty first this Item), in the quantity equal to quantity of tax periods for which the investment allowance for the KINV oil refineries was not determined during 2025 - 2028.

For tax periods which start date falls on the period from January 1, 2031 to December 31, 2032 the investment allowance for the KINV oil refineries is determined if the aggregate original cost of the fixed asset objects which are subject of the investment agreement and put into operation till December 31, 2028 exceeded the size equal to the work of 100 billion rubles and the size DFIN determined for the taxpayer according to the procedure, established by this Item.

If other is not established by the paragraph the seventeenth this Item if on the specified in the registration certificate of person making transactions on conversion of oil raw materials, production facilities which are part of the oil refinery specified in the investment agreement during all tax period conversion of oil raw materials was not performed, the investment allowance for this KINV oil refinery is determined by the formula provided by the paragraph the fourth this Item taking into account the features established by the paragraph twenty third this Item provided that it is total for twelve tax periods which are directly preceding such tax period, the relation of the amount of indicators of VAB and VDT determined according to Item 27 of this Article (without provisions of paragraphs of forty third, forty fourth and forty sixth Item 27 of this Article), to total volume (in tons) the automobile gasoline and diesel fuel made by the taxpayer (transferred to the taxpayer by all organizations performing conversion of oil raw materials under the agreement on rendering to the taxpayer services in conversion of oil raw materials) from the oil raw materials directed to conversion belonging to the taxpayer on the property right constituted at least 0,6.

The investment allowance for the KINV oil refineries concerning oil refinery on which production capacities during all tax period conversion of oil raw materials was not performed for the purpose of the tax deduction of the amounts of excise is determined proceeding from average value of the specific coefficients of SPYu determined according to Item 8 of Article 193 of this Code and calculated by the taxpayer for this oil refinery for twelve preceding tax periods in which on production capacities of this oil refinery conversion of the oil raw materials belonging to the taxpayer on the property right was performed.";

d) in Item 27.2:

the ninth after the words "since January 1, 2024" to add the paragraph with words "(since January 1, 2026 for taxpayers, being the party of the investment agreement which subject, including as a result of the changes made to such agreement, are fixed asset objects in aggregate original cost more than a size, equal to the work of 100 billion rubles and the size DFIN determined for taxpayers according to the procedure, stipulated in Item 27.1 these Articles)";

the sixteenth to declare the paragraph invalid;

Paragraph one of Item 1 of Article 203.1 to state 12) in the following edition:

"1. If following the results of tax period the amount of the tax deductions exceeds the total amount of the estimated tax (or in the absence of such exceeding in case, stipulated in Item 27.1 articles 200 of this Code), the received difference (tax deduction amount, stipulated in Item 27.1 articles 200 of this Code regarding the investment allowance for the KINV oil refineries concerning oil refinery on which production capacities during all tax period conversion of oil raw materials was not performed) is subject to compensation (return) according to the procedure, established by this Article, to the following taxpayers:";

13) the paragraph third Item 5 of article 204 after words "of this Code" to add with the words "and in case, stipulated in Item 27.1 articles 200 of this Code", after words of "such transactions" to add with the words "and in case, stipulated in Item 27.1 articles 200 of this Code";

The subitem 8 of Item 6.1 of Article 210 to state 14) in the following edition:

"8) public prosecutor's workers.";

15) in the paragraph the fifteenth Item 1 of Article 217 of the word "no more than 2500 rubles" shall be replaced with words "no more than 3500 rubles";

In paragraph one of Item 3 of Article 226 of the word "Item 1" shall be replaced with words 16) "Item 1, 1.1, 1.2";

The subitem 28 of Item 1 of Article 264 to add 17) with words ", except for the expenses listed in article 270 of this Code";

18) in Item 44 of Article 270 of the word "and also" to exclude, add with words ", and also expenses of advertisers on distribution of advertizing on the Internet if information on such advertizing was not provided in the federal executive body performing functions on control and supervision in the field of mass media, mass communications, information technologies and communication, according to the procedure, the stipulated in Clause 18.1 Federal Laws of March 13, 2006 to No. 38-FZ "About advertizing" or if such advertizing was widespread on information resource in the Internet, access to which is limited in accordance with the legislation of the Russian Federation, or on information resource of the foreign person who is performing activities on the Internet in the territory of the Russian Federation, did not perform the requirement, prohibitions and restrictions, provided by the Federal Law of July 1, 2021 No. 236-FZ "About activities of foreign persons in the Internet in the territory of the Russian Federation" and other legislation of the Russian Federation";

19) in Article 284:

a) in paragraph three of Item 1.4 of the word "34 percent" shall be replaced with words "40 percent";

b) add with Item 1.19 of the following content:

"1.19. For the organizations which are subjects of natural monopoly and performing oil transportation and (or) oil products on system of bulk distribution lines and also for taxpayers in whom the specified organizations directly or indirectly participate and the share of such participation constitutes 50 percent and more, performing oil transportation and (or) oil products on system of bulk distribution lines, in tax periods of 2025 - 2030 the tax rate is established in the amount of 40 percent. At the same time the tax amount estimated on the tax rate in the amount of 23 percent is enlisted in the federal budget, and the tax amount estimated on the tax rate in the amount of 17 percent is enlisted in budgets of subjects of the Russian Federation.";

c) add with Item 4.1-2 of the following content:

"4.1-2. If other is not stipulated in Item 4.1 these Articles, to the tax base determined by the income from transactions on realization or other disposal (including repayments) shares (share in the authorized capital) the Russian organizations having the document on the state accreditation of the organization performing activities in the field of information technologies applies the tax rate of 5 percent in case of simultaneous observance of the following conditions:

for date of realization or other disposal (including repayments) such shares (shares in the authorized capital) they continuously belong to the taxpayer on the property right or on other corporeal right more than three years;

such shares (shares) constitute the authorized capital of the specified organizations which no more than 50 percent of assets, according to the financial reporting the last day of the month preceding month of realization directly or indirectly consist of the real estate which is in the territory of the Russian Federation;

such shares (shares) constitute the authorized capital of the specified organizations which following the results of the settlement period on insurance premiums preceding year on which date of realization or other disposal (including repayments) such shares falls (share in the authorized capital) apply rate of insurance premiums in the amount of, stipulated in Item 2.2 articles 427 of this Code, to the payers specified in the subitem 3 of Item 1 of article 427 of this Code.

At the same time if the specified shares of the Russian organization for date of their realization belong to the securities which are traded on the organized market of securities and in tax period the number of the shares realized by the taxpayer does not exceed 1 percent of total quantity of shares of this organization, then the tax rate provided by this Item is applied irrespective of structure of assets of this organization.";

d) in Item 6 of figure "4.2" to replace with figures "4.1-1";

20) in Article 286.2:

a) state Item 6 in the following edition:

"6. Reduction of the tax amount which is subject to transfer in the federal budget at size of expenses, stipulated in Item 4 these Articles, is performed in the tax (reporting) period in which fixed asset objects or intangible assets are put into operation and (or) their original cost is changed.

At the same time such reduction can be performed also during the subsequent tax (reporting) periods taking into account provision of Item 9 of this Article.

The tax amount (advance payment) which is subject to transfer in the federal budget as a result of reduction by the federal investment tax deduction cannot be lower than the tax amount estimated at the rate 2 percent (3 percent - in 2025 - 2030).";

b) state Item 7 in the following edition:

"7. Objects of depreciable property on which the decision on use of the right to application of the federal investment tax deduction according to this Article was made join in depreciation groups (subgroups) on the original cost reduced by the federal investment tax deduction determined by these objects of depreciable property (and also on the amounts carried in structure of expenses of the accounting (tax) period according to provisions of Item 9 of article 258 of this Code on this object), and expense amounts on which the original cost of such objects in cases of their completion, additional equipment, reconstruction, upgrade, modernization in case of total forming of balance of depreciation groups (subgroups) changes (change of original cost of objects on which depreciation is charged by straight-line method according to article 259 of this Code), decrease by the federal investment tax deduction determined by these expenses (and also by the amounts carried in structure of expenses of the accounting (tax) period according to provisions of Item 9 of article 258 of this Code on this object).";

21) in Article 333.35:

a) in Item 3:

add subitem 29.4 with the paragraph the seventh the following content:

"to public prosecutor's workers;";

add subitem 30.3 with the paragraph the seventh the following content:

"to public prosecutor's workers;";

b) to add the subitem 2 of Item 5 with the paragraph the ninth the following content:

"public prosecutor's workers.";

The paragraph the fourth Item 1 of Article 333.48 to add 22) with the offer of the following content: "In case of application by the taxpayer of the federal investment tax deduction according to Article 286.2 of this Code concerning depreciable property actual expenses on acquisition, construction, production, delivery, bringing to the condition suitable for use, additional equipment, reconstruction, upgrade, modernization and (or) partial liquidation of the specified depreciable property do not decrease by the amount of such deduction.";

23) in Article 342:

a) in Item 1:

add with subitem 18.2 of the following content:

"18. 2) the natural combustible gas on the subsoil plots located fully or partially on the Yamal Peninsula in the Yamalo-Nenets Autonomous Area used only for liquefied natural gas production, from specific deposit of hydrocarbonic raw material with the approved permeability indicator no more than 1 x 10-3 micron 2, carried to Achimov, Jurassic productive deposits according to data of the state stock balance of minerals, since January 1, 2028 before achievement of cumulative amount of gas production of fuel of natural 130 billion cubic meters in total on all subsoil plots, but no later than December 31, 2037;";

add with subitem 19.2 of the following content:

"19. 2) gas condensate together with the natural combustible gas used only for liquefied natural gas production, on the subsoil plots located fully or partially on the Yamal Peninsula in the Yamalo-Nenets Autonomous Area, from specific deposit of hydrocarbonic raw material with the approved permeability indicator no more than 1 x 10-3 micron 2, carried to Achimov, Jurassic productive deposits according to data of the state stock balance of minerals, since January 1, 2028 before achievement of cumulative amount of production of gas condensate of 15 million tons in total on all subsoil plots, but no later than December 31, 2037;";

b) to state paragraph two of Item 3 in the following edition:

"The price level of oil of grade of "Yurals" expressed in US dollars for barrel, average for the expired tax period, is determined as divided on the number of days of the biddings in the corresponding tax period the amount of weighted average prices of oil determined as the oil price value arithmetic average amount according to quotations of Urals FOB Primorsk and Urals Med Aframax FOB Novorossiysk increased by coefficient of 0,78, and price value of oil according to the quotation of ESPO blend FOB Kozmino increased by 0,22 coefficient.";

Article 343.4 to add 24) with Item 6 of the following content:

"6. The tax deduction provided by this Article is not applied in tax periods which start date falls on the period from January 1, 2025 to December 31, 2029 inclusive.";

25) in Article 343.5:

a) item 4 in paragraph one shall be replaced with words the word "Amount" "If other is not provided by this Article, the amount";

b) in Item 5:

the paragraph one to state in the following edition:

"5. The tax deduction amount estimated for each tax period cannot exceed the tax amount estimated for tax period in which the tax deduction is applied.";

in the paragraph the second shall be replaced with words the word "Amounts" "If other is not provided by this Article, the amounts";

c) recognize Items 7 and 8 invalid;

d) in Item 9:

shall be replaced with words the words "For the purpose of" "If other is not provided by this Item, for the purpose of";

add with the paragraph the second the following content:

"In case of application by the taxpayer of the tax deduction for tax period according to the procedure, the specified in paragraph one of Item 12 of this Article, the documents confirming the actual payment of the expenses specified in item 4 of this Article, in the amount at least the size of the corresponding excess of the size of the applied tax deduction over the amount of the expenses which are actually paid during the period since January 1, 2020 on the last number of tax period (inclusive) are represented by the taxpayer to tax authority no later than the 25th following after month in which the term established by paragraph one of Item 12 of this Article expires.";

e) add with Item 12 of the following content:

"12. The taxpayer has the right to apply the tax deduction established by this Article, for tax period in the amount of, exceeding amount of the expenses which are actually paid during the period since January 1, 2020 on the last number of tax period (inclusive) specified in item 4 of this Article, but it is not higher than the size, Item 5 of this Article specified in paragraph one. At the same time the taxpayer shall before the expiration of 12 months following tax period, but no later than period end date of application of the tax deduction to perform the actual payment of the expenses specified in item 4 of this Article, in the amount at least the size of the corresponding excess of the size of the applied tax deduction over the amount of the expenses which are actually paid during the period since January 1, 2020 on the last number of tax period (inclusive).

The expenses considered for the purposes of accomplishment of the conditions established by paragraph one of this Item in one tax period are not subject to repeated accounting for the purposes of accomplishment of these conditions or to inclusion in structure of the tax deduction according to the procedure, specified in Item 5 of this Article, in other tax periods, and also on other subsoil plots.

If in case of application of the tax deduction for tax period according to paragraph one of this Item by the taxpayer are not submitted in time, established by the paragraph the second Item 9 of this Article, the documents confirming the actual payment of the expenses specified in item 4 of this Article, in the amount at least the size of the corresponding excess of the size of the applied tax deduction over the amount actually paid during the period since January 1, 2020 on the last number of the tax period (inclusive) expenses, tax amount which is not paid to the budget as a result of application of the tax deduction increased by the size of the specified exceeding is subject to recovery and payment in the budget with payment of the corresponding penalty fee charged from the date of, following behind day of the tax discharge for the corresponding tax period.";

Item 21.1 of Article 381 to state 26) in the following edition:

"21. 1) the organization for management of single national (all-Russian) power network, the systemically important territorial network organizations, the territorial network organizations, and also other owners of the objects of electric grid economy transferred to ownership and to use to the systemically important territorial network organizations according to Items 1 and 2 of article 46.4 of the Federal Law of March 26, 2003 No. 35-FZ "About power industry" - concerning power lines, transformer and other substations, distribution points tension class to 35 kilovolts inclusive, and also cable power lines and the equipment intended for ensuring electric bonds and implementation of transfer of electrical energy regardless of class of their tension;";

27) in Article 418.3:

a) add Item 1 with words "(further in this Article - the register of the classified means of placement), taking into account provisions of Items 2 and 3 of this Article";

b) add with Item 3 following of content:

"3. For the purposes of calculation of tourist tax for tax periods of 2025 the executive body of the municipality (authorized body of the executive authority of the federal city of Moscow, St. Petersburg or Sevastopol, executive body of the federal territory Sirius) (further in this Article - authorized body) has the right to send to tax authority on appropriate subject of the Russian Federation data on the means of placement located in its territory with the simultaneous direction of these data in the executive body of the subject of the Russian Federation authorized on implementation of regional state control (supervision) in the field of the tourist industry and in territorial authority of the federal executive body authorized by the Government of the Russian Federation on the organization of forming and maintaining the unified register of subjects to classification in the field of the tourist industry.

The data provided by paragraph one of this Item are subject to placement by authorized body on its official site or on the official site of the municipality (the federal city of Moscow, St. Petersburg or Sevastopol, the federal territory Sirius) on the Internet in day of the direction of these data. For the purposes of this Chapter of means of placement, specified in directed data, are recognized included in the register of the classified means of placement from the date of placement of information about them on the corresponding official site if data on these means of placement do not contain in the register of the classified means of placement.

The data provided by paragraph one of this Item go to tax authority on the subject of the Russian Federation in form and formats which are recommended by federal executive body, the representative for control and supervision in the field of taxes and fees.";

28) in Article 427:

a) in Item 2.2 of the word "and for the payers specified in subitems 3, 11-15, 18 - 22 Items 1 of this Article" shall be replaced with words ", for the payers specified in subitems 3 and 18 of Item 1 of this Article during 2023 and 2024 and for the payers specified in subitems 11 - 15, 19 - 22 Items 1 of this Article,";

b) add with Item 2.2-1 of the following content:

"2.2-1. For the payers specified in subitems 3 and 18 of Item 1 of this Article since 2025 are applied the single lowered tariff of insurance premiums in the amount of percent 7,6 over the single extreme size of base to calculation of insurance premiums and the single lowered tariff of insurance premiums in the amount of percent 7,6 within the established single extreme size of base to calculation of insurance premiums.";

c) to add Item 3 after figures "2.2," with figures "2.2-1,";

d) in Item 5:

word in paragraph one "Item 2.2" shall be replaced with words "Items 2.2 and 2.2-1";

in the paragraph the eighteenth "Item 2.2" shall be replaced with words words "Items 2.2 and 2.2-1";

in the paragraph the nineteenth "Item 2.2" shall be replaced with words words "Items 2.2 and 2.2-1";

the twenty first to add the paragraph with words ", except for the organizations which correspond to the criteria established by the Government of the Russian Federation";

e) in Item 14:

word in paragraph one "Item 2.2" shall be replaced with words "Items 2.2 and 2.2-1";

word in paragraph ten "Item 2.2" shall be replaced with words "Items 2.2 and 2.2-1".

Article 2

Bring in the Federal Law of July 12, 2024 No. 176-FZ "About modification of parts the first and second the Tax Code of the Russian Federation, separate legal acts of the Russian Federation and recognition voided separate provisions of legal acts of the Russian Federation" (The Russian Federation Code, 2024, No. 29, Art. 4105; No. 45, Art. 6693) following changes:

1) in Article 7:

a) regarding 3 words "since January 1, 2025 has the right to apply rates of insurance premiums, stipulated in Item 2.2" shall be replaced with words "since January 1, 2025 has the right to apply rates of insurance premiums, stipulated in Item 2.2-1";

b) in part 5 of the word "since January 1, 2024 has the right to apply rates of insurance premiums, stipulated in Item 2.2" shall be replaced with words "since January 1, 2024 has the right to apply the rates of insurance premiums established by Items 2.2 and 2.2-1";

2) Article 8 to add with part 4.1 following of content:

"4.1. For tax periods of 2025 when making with nicotinic raw materials of the transactions provided by subitems 4, 4.1 and 4.2 Items 1 of article 183 of the Tax Code of the Russian Federation without submission of the bank guarantee or the guarantee agreement the taxpayers having the license for production, and also the storage and delivery of the made nikotinsoderzhashchy products and nicotinic raw materials connected with production have the right to exemption of excise.".

Article 3

In the paragraph the second the subitem "b" of Item 33 of article 2 of the Federal Law of October 29, 2024 No. 362-FZ "About modification of parts the first and second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation" (The Russian Federation Code, 2024, No. 45, the Art. 6693) the word of "tax". shall be replaced with words "tax. At the same time the minimum tax is not estimated concerning services in temporary residence as a part of the services in sanatorium treatment provided in the presence of medical indications which payment is performed within the state tasks within budgetary appropriations of the federal budget, state non-budgetary funds, budgets of subjects of the Russian Federation, local budgets.".

Article 4

1. This Federal Law becomes effective from the date of its official publication, except for provisions for which this Article establishes other terms of their introduction in force.

2. Items 1 - 20, 22 - 26, the 28th article 1 of this Federal Law become effective after one month from the date of official publication of this Federal Law, but not earlier than the 1st of the next tax (settlement) period on the corresponding tax (insurance premiums).

3. Items 21 and 27 of Article 1 and Item 1 of article 2 of this Federal Law become effective since January 1, 2025.

 

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