FEDERAL LAW OF THE RUSSIAN FEDERATION

of October 27, 2025 No. 386-FZ

About introduction of amendments to articles 246.3 and 427 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on October 14, 2025

Approved by the Federation Council on October 22, 2025

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2016, No. 27, Art. 4176; No. 52, Art. 7497; 2017, No. 1, Art. 16; No. 49, Art. 7307, 7325; 2018, No. 1, Art. 20; No. 18, Art. 2565; No. 32, Art. 5090, 5093, 5096; No. 45, Art. 6828; 2019, No. 39, Art. 5374; 2020, No. 14, Art. 2032; No. 29, Art. 4514; No. 31, Art. 5024; 2021, No. 24, Art. 4216; No. 27, Art. 5133; No. 49, Art. 8145, 8146; 2022, No. 11, Art. 1600; No. 18, Art. 3007; No. 29, Art. 5206, 5288, 5290, 5301; No. 48, Art. 8309; 2023, No. 12, Art. 1877; No. 26, Art. 4676; No. 52, Art. 9508; 2024, No. 26, Art. 3550; No. 29, Art. 4105; No. 33, Art. 4955, 4990; No. 45, Art. 6693, 6694; No. 48, Art. 7206; No. 49, Art. 7407; 2025, No. 31, Art. 4640) following changes:

1) in Item 1 of Article 246.3:

a) add paragraph two with words "if other is not provided by this Item", to add with the offer of the following content: "The organization realizing the new investment project corresponding to the criteria established by the Government of the Russian Federation and approved by presidium of Government commission concerning social and economic development of the Far East represents the written notice of use of the right to release to tax authority in the location of this organization no later than 30 calendar days from the date of the specified approval.";

b) in paragraph five the first offer to add with words ", except for the newly created organization realizing the new investment project corresponding to the criteria established by the Government of the Russian Federation and approved by presidium of Government commission concerning social and economic development of the Far East";

2) in Article 427:

a) to add the subitem 19 of Item 1 with words "after January 1, 2022";

b) in Item 15:

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