Encyclopedia

Types of Activities


Kinds of activities — are considered as the activities of a taxpayer in the development of a subsoil plot for the purpose of extracting hydrocarbon raw materials on the subsoil plot, if such kinds of activities are directly related to the performance by this taxpayer on this subsoil plot of the kind of activity specified in item 1 of paragraph 3 of this article1.

Kinds of activities — kinds of activities whose performance by participants in the free economic zone is not allowed2.

Kinds of activities — political activity, targeted collection of information in the field of military and military-technical activities of the Russian Federation, dissemination of messages and materials intended for an unlimited circle of persons and (or) participation in the creation of such messages and materials, other kinds of activities established by this article3.

  1. Tax Code of the Russian Federation, as amended on 21.05.2020, Article 333.43, paragraph 4 // RSZ RF. 2000. No. 32. Art. 3340. ↩

  2. Federal Law No. 266-FZ dated 24.06.2023 "On the Free Economic Zone on the territories of the Donetsk People's Republic, Luhansk People's Republic, Zaporizhzhia region and Kherson region". 2023, as amended on 24.06.2023, Article 10, paragraph 2. ↩

  3. Federal Law No. 255-FZ dated 14.07.2022 "On Control of the Activities of Persons Subject to Foreign Influence". 2022, as amended on 01.12.2022, Article 4, paragraph 1. ↩

Laws with commentary

Codes and federal laws