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Regional tax benefits and the lowered rates

Tax benefits are established by the Tax Code of the Russian Federation. Side benefits on regional and local taxes can be established respectively by the regional legislation and regulations of local governments of municipal units.

Regional tax benefits are regulated by the Regional law of 10.05.2012 No. 843-ZS "About Regional Taxes and Some Questions of Taxation in the Rostov Region" (further – the Regional law).

On income tax of the organizations

Article 10 of the Regional law established the lowered rates regarding the amount credited in the regional budget:

at a rate of 13.5 percent (12.5 percent for 2017-2020) for:

the investors who are carrying out investment activities in the territory of the Rostov region;

public organizations of disabled people;

the organizations which authorized capital completely consists of deposits of public organizations of disabled people.

of 0 percent for:

  • the organizations which received the status of the resident of the territory of the advancing social and economic development according to the Federal law of December 29, 2014 No. 473-FZ "About territories of the advancing social and economic development in the Russian Federation". Works within five tax periods, since the tax period in which according to data of tax accounting the first profit on the activity which is carried out at performance of agreements on implementation of activity in the territory of the advancing social and economic development was got;
  • the organizations, specified in Article 25.16 of part one of the Tax Code of the Russian Federation (signed special investment contracts with participation of the Russian Federation). It is applied in the order provided by Article 284.9 of the Tax Code of the Russian Federation.

The regional law of 01.08.2019 No. 176-ZS entered investment tax deduction (it is the sum of expenses of the taxpayer allowing to reduce the amount of tax on the profit of the organizations) for:

  • organizations of types of activity, priority for Rostov region;
  • participating organizations of the national project "Labour Productivity and Support of Employment".
  • the organizations which are carrying out donations of culture to the public and municipal institutions (club type, to the museums).

The general conditions of granting investment tax deduction in a regional part of income tax of the organizations are defined by the Tax Code of the Russian Federation:

  • deduction cannot exceed 90 percent of expenses on fixed assets of the third - the tenth depreciation groups (except for belonging to the eighth - the tenth to depreciation groups of buildings, constructions, transfer devices);
  • income tax rate for determination of extreme size of deduction - 5 percent;
  • transfer of the rest of deduction for future period till 2027 is possible;
  • the decision on use of investment tax deduction is made by the taxpayer independently and is reflected in his accounting policies;
  • on the objects used for deduction, depreciation is not applied;
  • the taxpayer has the right to refuse application of investment tax deduction only after three consecutive years after the decision on its use;
  • in case of leaving of the main means to which investment tax deduction was applied the taxpayer restores the amount of tax and pays a penalty fee.

The right for application of investment tax deduction is not granted to the investors who are carrying out investment activities in the territory of the Rostov region according to the Regional law "About Investments in the Rostov Region" concerning the profit got from the product sales (works, services) made on the production capacities created (acquired) within implementation of the investment project in the order established by the Government of the Rostov region applying the lowered tax rate on income tax.

Applying the right for deduction, it is possible to reduce also a federal part of income tax of the organizations.

On the property tax of the organizations 

Article 2 of the Regional law established the lowered rates:

The lowered rates are established by the regional legislation in the relation:

  • 1.1 percent concerning property of the organizations, (acquired) within realization newly created investment project, on condition of an investment of investments (capital investments) in volume from 0.5 million rubles and more, except for the property of the organizations created (acquired) within realization investment project intended for operation by other persons and leased or other paid use;
  • 1.1 percent concerning the property of the organizations created (acquired) within realization investment project intended for operation by other persons and leased or other paid use on condition of an investment of 140 million rubles and more;
  • 0 percent - concerning finished by construction and intended for preparation and holding sports competitions of the objects of sport included in the Program of preparation for carrying out in 2018 in the Russian Federation of the FIFA World Cup.

Besides, Paragraph 1 of Article 4 of the Regional law exempted from payment of a tax the following categories of taxpayers:

  • the organizations - concerning property, (acquired) within realization newly created investment project, except for the property of the organizations intended for operation by other persons and leased or other paid use, on condition of an investment of investments in the sum of 300 million rubles and more;
  • concerning property of the organizations, (acquired) within realization newly created investment project implemented in the territory of the industrial (industrial) park located in the territory of the Rostov region - irrespective of the volume of investment (capital investments);
  • the organizations which received the status of the resident of the territory of the advancing social and economic development according to the Federal law of December 29, 2014 No. 473-FZ "About territories of the advancing social and economic development in the Russian Federation" – concerning the property (acquired) within implementation of the newly created agreement on implementation of activity in the territory of the advancing social and economic development, for the term of five years from the first day of the month following after a month of setting of such property on balance as the main means;
  • the organizations on which balance as fixed assets the stadiums transferred to state ownership of the Rostov region within the Concept of heritage of the FIFA World Cup of FIFA of 2018 - concerning the specified real estate units for the term of five years from the first day of the month following after a month of setting of such property on balance as fixed assets are considered.

On a transport tax

 According to Article 7 of the Regional law are exempted from payment:

  • The Heroes of the Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Work, citizens who are full chevaliers of the order of Slava and also created by them and consisting of them public associations (organizations) using the acquired vehicles for performance of the authorized activity;
  • the citizens who are falling under Article 2 of the Federal law "About Veterans", having cars on the property right;
  • citizens to whom the vehicle (minibus) according to Article 121 of the Regional law of October 22, 2004 No. 165-ZS "About social support of the childhood in the Rostov region" is provided in property;
  • the categories of the citizens who were affected by radiation owing to accident on the Chernobyl NPP, specified in the Law of the Russian Federation of 15.05.1991 No. 1244-1 "About Social Protection of the Citizens Who Were Affected by Radiation owing to Accident on the Chernobyl NPP";
  • public organizations of disabled people;
  • the organizations which authorized capital completely consists of deposits of public organizations of disabled people if the average number of disabled people among their workers is not less than 50 percent, and their share in wage fund - not less than 25 percent;
  • taxpayers concerning vehicles in which as motor fuel natural gas is used (till December 31, 2022 inclusive).

Concerning separate categories of vehicles - motorcycles, motor scooters or cars are exempted from payment of a transport tax:

  • disabled people of I and II group, disabled people since childhood;
  • disabled people of the III group concerning the vehicle with an engine capacity up to 100 horsepowers (up to 73.55 kW) inclusive;
  • one of parents, the trustee or the trustee having in family composition of three and more minor children and living together with them;
  • one of parents, the trustee or the trustee having in family composition of the disabled child and living together with it;
  • the disabled person's trustee since the childhood recognized by court incapacitated.

On a simplified tax system:

  • if the income reduced by the size of expenses is subject to taxation, Article 11 of the Regional law established the lowered tax rate of 10 percent:
  • for taxpayers – the individual entrepreneurs who are carrying out business activity in production, social and (or) scientific spheres and also in the sphere of household services to the population concerning the separate types of activity determined by the Regional law the tax rate of 0 percent is established.

This privilege - tax holidays, works within two tax periods for for the first time the registered individual entrepreneurs (works till 01.01.2021).

On the patent system of taxation:

  • for taxpayers – the individual entrepreneurs who are carrying out business activity in production, social and (or) scientific spheres and also in the sphere of household services to the population concerning the separate types of activity determined by the Regional law the tax rate of 0 percent is established.

 This privilege - tax holidays, works within two tax periods for for the first time the registered individual entrepreneurs (works till 01.01.2021).

Changes in connection with spread of COVID-19

For support of economy, conditions for mitigation of tax policy and revision of tax conditions of activity of subjects of business are created.

The regional law of 10.05.2012 No. 843-ZS "About Regional Taxes and Some Questions of Taxation in the Rostov Region" for 2020 established privileges in the form of the tax rate for property of the organizations lowered up to 1.1 percent for owners of shopping centers and rooms in them providing property for rent, owners of hotels and hothouse complexes.

For the taxpayers who are carrying out activity in the most affected industries in the conditions of deterioration in a situation in connection with spread of coronavirus infection:

the rate on a simplified tax system from 6 to 1 percent in case "income", from 10 to 5 percent is subject to taxation - is lowered in case subject to taxation "income minus expenses";

the size potentially possible to receiving revenue by the individual entrepreneur on the patent system of taxation is reduced twice.

Local governments took the similar tax measures:

rates on the single tax on imputed income from 15 to 7.5 percent are reduced;

privileges in the form of liberation on land tax are established.

Also for the organizations and the individual entrepreneurs who are carrying out activity in the branches of the Russian economy most injured in the conditions of spread of coronavirus infection, and socially oriented non-profit organizations were granted a delay on payment:

the rent according to lease agreements of the real estate which is in the state and municipal ownership;

penalty fee on the debt which arose on the rent for the land plots which are in the state and municipal ownership.

Owners of hotels, trade and shopping centers (complexes) are exempted from the rent for the land plots which are in the state and municipal ownership.

Placed: On Feb. 13, 2019 17:12
Changed: On Oct. 28, 2020 11:14
Number of viewings: 1038