Thus, PAC developers and manufacturers will be able to claim benefits that were previously only available to Russian software copyright holders: a zero income tax rate and a reduced mandatory insurance premium to 7.6%.
When applying for inclusion in the Russian software registry, it will be possible to indicate that the software belongs to the field of artificial intelligence. Companies implementing such solutions will be able to take advantage of additional tax preferences.
The resolution notes that to be included in the register, technical means as part of the PAK must be in the register of Russian radio-electronic products or in the register of domestic industrial products.
“Obtaining tax incentives in both cases requires reaching at least 70 percent of the so-called “basic” income, while the list of said basic income varies according to the corresponding “fiscal maneuver” mechanism, so these measures are clearly aimed at supporting the electronics industry and provide benefits in two ways, depending on the specifics of the organization’s economic activity,” explained the Ministry of Industry and Commerce.
Inclusion of an HSS in the Russian software registry is subject to the condition that the software is included in the Russian software registry or the Eurasian software registry, and the electronic component itself is included in the unified radio-electronic registry Russian. products or the register of Russian industrial products
If the last two registers do not contain the corresponding radio-electronic products, the department added, then inclusion in the software register is possible subject to special requirements, among which, for example, the presence of a conclusion issued by the Ministry of Industry and Trade of Russia on the classification of products as industrial products that have no analogues made in the Russian Federation.
“And for HSS designed to ensure information security – the presence of a license for activities related to encryption (cryptographic) means or a license for the development and production of means for protecting confidential information or a license for the development and production of means to protect confidential information”, – said in the Ministry of Industry and Trade.