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Legislative assembly of the Rostov region
The regional law of Aug. 1, 2019 No. 176-ZS
About

introduction of amendments to the Regional law "About Regional Taxes and Some Questions of Taxation in the Rostov Region"

REGIONAL LAW

ABOUT INTRODUCTION OF AMENDMENTS TO THE REGIONAL LAW
" ABOUT REGIONAL TAXES AND SOME QUESTIONS
TAXATION IN THE ROSTOV REGION"

 

Accepted
Legislative assembly

July 25, 2019

 

Article 1

To include in Chapter 5 of the Regional law of May 10, 2012 No. 843-ZS " About regional taxes and some questions of taxation in the Rostov region" the following changes:

1) to add in the name of the head the words ". Investment tax deduction";

2) to supplement with Article 101 of the following contents:

"Article 101. Investment tax deduction

1. The right for application of investment tax deduction concerning the expenses specified in Subparagraphs 1 and 2 of Paragraph 2 of Article 2861 of the Tax Code of the Russian Federation in relation to the objects of fixed assets relating to the organizations or separate divisions of the organizations located in the territory of the Rostov region is provided to the following categories of taxpayers:

1) to the organizations which primary activity according to the All-Russian Classifier of Economic Activities (OKVED2) OK 029-2014 (KDES EDITION 2) is the type of economic activity included in "Processing and Conservation of Meat and Meat Food Products" group (code OKVED 10.1) or Production of Dairy Products group (code OKVED 10.5).

At the same time the income of the taxpayer from the primary activity defined according to the present point following the results of the previous tax period has to be not less than 70 percent from the total amount of income of the taxpayer;

2) to the organizations which signed with authorized body of executive power of the Rostov region the agreement on interaction at realization of actions of the national project "Labour Productivity and Support of Employment" which primary activity according to the All-Russian Classifier of Economic Activities (OKVED2) OK 029-2014 (KDES EDITION 2) is the type of economic activity included:

a) in Section C "The processing productions", except for the types of economic activity included in "Distillation, Cleaning and Mixing of Alcohols" group (the RCEAP code 11.01), "Production of wine from grapes" (the RCEAP code 11.02), "Production of cider and other fruit wines" (the RCEAP code 11.03), "Production of the other not distilled drinks from the fermented materials" (the RCEAP code 11.04), "Production of beer" (the RCEAP code 11.05), "Production of malt" (the RCEAP code 11.06), "Production of tobacco products" (code OKVED 12) or "Production of coke and oil products" (code OKVED 19);

b) in the Section F "Construction";

c) in the Section H "Transportation and Storage", except for the types of economic activity included in Activity of Pipeline Transport group (code OKVED 49.5) or types of economic activity "Storage and warehousing of oil and products of its processing" (code OKVED 52.10.21), "Storage and warehousing of gas and products of its processing" (code OKVED 52.10.22).

At the same time the income of the taxpayer from the primary activity defined according to the present point following the results of the previous tax period has to be not less than 70 percent from the total amount of income of the taxpayer.

2. The right for application of investment tax deduction concerning the expenses specified in Subparagraphs 1 and 2 of Paragraph 2 of Article 2861 of the Tax Code of the Russian Federation is not provided to the organizations applying the lowered tax rate on income tax of the organizations according to Paragraph 1 of Part 1 of Article 10 of the present Regional law.

3. The right for application of investment tax deduction concerning the expenses specified in Subparagraph 3 of Paragraph 2 of Article 2861 of the Tax Code of the Russian Federation is provided to the taxpayers who are carrying out donations being in the territory of the Rostov region:

1) to the public regional and (or) municipal institutions of culture of club type (clubs, palaces and recreation centers, houses of folk art);

2) to the state regional and (or) municipal museums;

3) to non-profit organizations (funds) on formation of the target capital for support of the institutions specified in Paragraphs 1 and 2 of the real part.

At the same time the extreme sum of expenses in the form of the donations listed to the specified public regional and municipal institutions and also non-profit organizations (funds), considered when determining investment tax deduction is 20 million rubles.".

 

Article 2

1. The present Regional law comes into force from the date of its official publication.

2. Action of Part 3 of Article 101 of the Regional law of May 10, 2012 No. 843-ZS "About regional taxes and some questions of taxation in the Rostov region" (in edition of the present Regional law) extends to the legal relationship which arose since January 1, 2019.

3. Provisions of Article 101 of the Regional law of May 10, 2012 No. 843-ZS "About regional taxes and some questions of taxation in the Rostov region" (in edition of the present Regional law) are applied till December 31, 2027 inclusive.

 

Governor
Rostov region

V.Yu. Golubev

 

Rostov-on-Don
August 1, 2019
NO. 176-ZS

Rubricator

Budget. Taxes

Placed: On Sep. 10, 2019 09:48
Changed: On Sep. 11, 2019 10:03
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