The State Duma of the Russian Federation adopted in the second and third reading amendments to the Tax Code, which extend until 2031 the centralization in the federal budget of income tax in the amount of 3% in the federal budget. DOPs with reference to the press service of the Duma.
Previously, it was assumed that the norm on centralization would be valid until 2025. The amendments were introduced by the Government of the Russian Federation for the second reading of the bill (N201629-8).
The law adopted by the deputies extends the centralization of 3% income tax in the federal budget, establishes that the norm is valid in 2017-2030.
At the same time, the period of validity of reduced corporate income tax rates to be credited to the budgets of constituent entities of the Russian Federation, established by regional laws of the constituent entities of the Russian Federation, is being adjusted: the validity of the rates is extended until January 1, 2025.