of October 15, 2025 No. 373-FZ
About introduction of amendments to article 5 parts one of the Tax Code of the Russian Federation
Accepted by the State Duma on October 7, 2025
Approved by the Federation Council on October 8, 2025
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; 2019, No. 31, Art. 4428; 2020, No. 14, Art. 2000; 2021, No. 24, Art. 4217; 2022, No. 9, Art. 1250; No. 13, Art. 1955; No. 27, Art. 4626; No. 29, Art. 5301; 2023, No. 26, Art. 4676; No. 45, Art. 7993; 2024, No. 26, Art. 3550; 2025, No. 31, Art. 4640) following changes:
In paragraph one of Item 4.3 of the word "further in this Article" shall be replaced with words 1) "further in this Item";
To add 2) with Item 4.6 of the following content:
"4.6. Provisions of acts of the legislation on taxes and fees regarding increase and (or) cancellations of the lowered tax rates (if they are applied within special procedure for calculation of taxes), rates of the insurance premiums established for residents of the Special economic zone in the Kaliningrad region (further in this Item - residents) in connection with execution of conditions of investment declarations by them according to the Federal Law of January 10, 2006 No. 16-FZ "About the Special economic zone in the Kaliningrad region and about modification of some legal acts of the Russian Federation", and (or) regarding cancellation or change of conditions of provision of tax benefits, procedure for calculation of the taxes, procedure and due dates for tax payment established for residents are not applied to residents before the earliest of the following dates:
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