In light of the ongoing world events and the importance of the development of technologies of domestic production, the state provides the IT sector with significant advantages.
It is important to note that in order to receive the benefits established by the state, the organization must be accredited by the Ministry of Finance of the Russian Federation.
We will highlight the main taxes for which preferential rates were provided for this area:
Operations on the realization of exclusive rights to computer programs and databases included in the unified register, as well as the realization of rights to use these programs and databases, are exempt from taxation. The exemption does not apply if the rights consist in obtaining the opportunity to: distribute advertising on the Internet or access it; post offers on the Internet for the purchase or sale of goods, works, services and property rights; search for information about potential buyers and sellers or conclude transactions.
For certain categories of organizations and subject to a number of conditions, preferential tax rates are provided in the amount of 3% for tax credited to the federal budget; 0% for tax to the budget of a constituent entity of the Russian Federation (in particular, to apply the benefit, you must have a document on state accreditation (inclusion in the register), the share of income from IT activities should be at least 90% of the total income, the average number of employees is at least 7 people).
3. Insurance premiums
Reduced tariffs have been established in the aggregate amount of 7.6%, which are applied subject to conditions similar to the conditions for applying preferential income tax rates.
The letter of the Federal Tax Service of the Russian Federation dated March 1, 2022 N BS-4-11/2441@ provides that, in accordance with the federal project “Digital Technologies” of the national program “Digital Economy of the Russian Federation”, SME entities acquire from an IT organization that is the rightholder of the software and won the selection within the framework of the implementation of this project, a license for the right to use this software at a discounted price (with a discount of 50% of the average market price), and RFRIT reimburses IT organizations for the other 50%, that is, lost income from providing software to SMEs.
Reduced rates of insurance premiums have been established: for compulsory pension insurance – in the amount of 6.0 percent, for compulsory social insurance in case of temporary disability and in connection with maternity – 1.5 percent, for compulsory medical insurance – 0.1 percent.
One of the conditions for the application of reduced rates of insurance premiums by these payers, in addition to fulfilling the conditions that the IT organization has a document on state accreditation of an organization operating in the field of information technology and on the number of employees of at least 7 people, is the condition on the share of income from the sale of copies of computer programs developed by the organization.
The funds transferred to the IT organization, which is a software developer, by the RFRIT under an agreement concluded between them, for reimbursement of lost income in connection with granting the right to use this software to SMEs at a discounted price, are taken into account in the necessary share of the IT organization’s income from activities in the field of information technology and in general the amount of income of the IT organization.
Decree of the President of the Russian Federation No. 83 dated 02.03.2022 provides the following opportunities for IT companies and their employees:
– allocation of annual budget allocations from the federal budget for grant support of promising developments of domestic solutions in the field of information technology;
– allocation of financial resources to accredited organizations operating in the field of information technology (hereinafter referred to as accredited organizations) to improve the living conditions of employees of these organizations and ensure an increase in their wages, as well as to determine the categories of employees whose housing conditions will be allocated financial resources;
– provision of preferential loans at a rate not exceeding 3 percent to ensure the current activities of accredited organizations and the implementation of new projects;
– until December 31, 2024, for accredited organizations, set the corporate income tax rate at 0 percent;
– simplification of procedures for the employment of foreign citizens attracted to work in accredited organizations and obtaining a residence permit by these citizens;
– establishment of tax benefits and preferences for accredited organizations that receive income from the distribution (placement) of advertising or the provision of additional services using applications and online services of these organizations or income related to the implementation, installation, testing and maintenance of domestic solutions in the field of information technology
– exemption of accredited organizations from tax control, currency control and other types of state control (supervision) and municipal control for up to three years;
– ensuring consolidation and stimulation of purchases of critical domestic developments in the field of information technology, carried out to meet state and municipal needs or carried out by certain types of legal entities, as well as to simplify the procedure for conducting such purchases;
– citizens of the Russian Federation working in accredited organizations have the right to receive a deferral from conscription until they reach the age of 27 (for the period of work in these organizations). The categories of citizens of the Russian Federation who are granted the right to receive this deferral and the procedure for granting this right are determined by the Government of the Russian Federation.
The letter of the Ministry of Finance of the Russian Federation dated 01/21/2022 N 03-03-06/1/3410 explains the issue regarding the application of reduced income tax rates and insurance premium rates by an IT organization created as a result of reorganization in the form of transformation.
The Ministry of Finance explained that for IT organizations, reduced rates of insurance premiums have been established: for mandatory pension insurance – in the amount of 6.0 percent, for mandatory social insurance in case of temporary disability and in connection with maternity – 1.5 percent, for mandatory medical insurance – 0.1 percent.
As for the application of the reduced corporate income tax rate, an IT organization whose reporting periods are the first quarter, half-year and nine months of a calendar year, fulfilling the conditions for the required share of income and the average number of employees, has the right to apply it to profits received starting from the quarter in which the state registration document was received. accreditation of an organization operating in the field of information technology.
In the case of reorganization of a legal entity in the form of transformation with the transfer of exclusive rights to computer programs, databases of the successor organization, such an organization, in order to calculate the share of income from activities in the field of information technology, which should be at least 90 percent of the total income of the organization, has the right to take into account all types of income provided for in paragraph four of paragraph 1.15 of Article 284 and the fourth paragraph of paragraph 5 of Article 427 of the Tax Code arising in connection with the use of these computer programs (databases), provided that these computer programs (databases) were developed by a reorganized organization.
Your lawyer, Anna Gretskaya
Head of the Legal
boutique “Formula of Success”
