Investment legislative review

Сравнение инструмента РИП и ИНВ при применении льгот по НПО15.05.2020
Comparison of the Regional Investment Project instrument and the Investment Tax Deduction instrument when applying corporate income tax reliefs

Today, a regional investment project enables to apply corporate income tax relief. At the same time, according to Sub-s 2 of Clause 3 of Article 284.3 of the Tax Code of the Russian Federation, the size of the tax rate to be transferred to the regional budget can be decreased by the laws of the RF (Russian Federation) regions to 10%.

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Terms and conditions for R&D subsidies and Investor obligations21.04.2020
Terms and conditions for R&D subsidies and Investor obligations

Effective January, 1, 2020, companies delivering innovative projects and using modern technologies will be able to get subsidies. The new rules for granting subsidies are regulated by Resolution No. 1649 of the Government of the Russian Federation dated 12.12.2019.

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Prodecure for forming the list of modern technologies17.02.2020
Prodecure for forming the list of modern technologies

As of today, the Government of the Russian Federation provides a number of state support instruments for various projects, which are somehow related to development of modern technologies.

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How to use Investment Tax Deduction instrument and special aspects of calculating an income tax12.02.2020
How to use Investment Tax Deduction instrument and special aspects of calculating an income tax

The territories of the Russian Federation may give the right to the taxpayer to reduce the sum of the income tax for the investment tax deduction (ITD).

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Methodology for calculating high-performance jobs (HPM) when obtaining government support measures30.01.2020
Methodology for calculating high-performance jobs (HPM) when obtaining government support measures

Many of the state support measures (a status of a strategic investor, preferential loans of the Industrial Development Fund, granting of various subsidies, etc) require that the companies create high-performance jobs.

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Case of obtaining a status of strategic investor of St. Petersburg30.01.2020
Case of obtaining a status of strategic investor of St. Petersburg

Strategic investor is the investor delivering a strategic investment project. According to the acting legislation of St. Petersburg delivery of the strategic investment project gives the Investor an opportunity to conclude a land plot lease agreement without bidding.

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The mechanism of financing manufacture of medical products and pharmaceuticals, preparation of bidding documentation13.01.2020
The mechanism of financing manufacture of medical products and pharmaceuticals, preparation of bidding documentation

Effective of January 1, 2020, medical devices and pharmaceuticals manufacturers using modern technologies will be able to receive subsidies.

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Customs value-added tax exemption for technological equipment, analogues of which are not manufactured in the Russian Federation16.12.2019
Customs value-added tax exemption for technological equipment, analogues of which are not manufactured in the Russian Federation

The advantage of preliminary decisions on classification of goods (PCD) is that participants in foreign economic activity can define in advance the amount of required customs duties, measures...

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0% VAT for technological equipment imported to Russia16.12.2019
0% VAT for technological equipment imported to Russia

In order to implement a subparagraph 7 of Article 150 of the 2nd part of the Tax Code of the Russian Federation, the RF Government approved the List of technological equipment (including components and spare parts to them)...

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Case of obtaining a status of a Regional Investment Project: main requirements and conditions 07.12.2019
Case of obtaining a status of a Regional Investment Project: main requirements and conditions

Regional investment project is the investment project, which is aimed at manufacturing of goods, at the same time, the regional investment project cannot be oriented to mining and/or processing of crude oil, natural gas, manufacturing of excised products and activities...

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Tax benefits for the Regional Investment Project participants06.12.2019
Tax benefits for the Regional Investment Project participants

The corresponding regional legislative framework, including procedures for deciding whether to get the company listed in the Regional Investment Project participants register and tax benefits for the participants are required in order to make it possible to use the Regional Investment Project instrument.

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Regions that have developed legislation for applying the Regional Investment Project benefits06.12.2019
Regions that have developed legislation for applying the Regional Investment Project benefits

The list of the regions named in the Tax Code of the Russian Federation ("depressive" regions) and brief information on benefits provided.

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Adjusting the import customs duty rates22.01.2019
Adjusting the import customs duty rates

The Russian Federation together with other member countries of the Eurasian Economic Union (the Republics of Belarus, Kazakhstan, Armenia and Kyrgyzstan), applies a three-level structure of the customs tariff...

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Startups: SME (small and medium enterprises) support programs17.01.2019
Startups: SME (small and medium enterprises) support programs

Small and medium enterprises often need government support to deliver investment projects, and the main problem is fund raising through loans, which requires appropriate loan or credit collateral.

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Federal Laws No. 391 and 302 – comments to the amendments15.01.2019
Federal Laws No. 391 and 302 – comments to the amendments

Effective of 1 January 2019, movable property is no longer subject to taxation regardless of the benefits previously accounted for. According to the current version, tax is paid only in respect of immovable property.

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Recovery of costs for infrastructure creation directly from the federal budget for private managing companies of industrial parks 15.01.2019
Recovery of costs for infrastructure creation directly from the federal budget for private managing companies of industrial parks

The Government of the Russian Federation prepares changes in the Russian legislation concerning subsidizing of costs for creation of industrial parks and technoparks.

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ФЗ 301 и 302 от 03.08.2018 - комментарии к поправкам15.01.2019
SPIC 2.0 – restart of a special investment contract mechanism

The Government of Russia is preparing changes to the Federal Law “On industrial policy”, as well as to the Tax and Budgetary Codes in terms of improving the mechanism of special investment contracts.

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