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Those whose employer is an individual entrepreneur, or people who are themselves registered as entrepreneurs (or work under personal income tax) in the IT field will not be able to receive these benefits. The state is interested in preventing the mass emigration of IT specialists and, in this regard, is taking a number of supporting measures. Even before , there were relaxations on insurance payment rates, VAT calculations, and income taxes.
But the new benefits for IT companies are completely unprecedented Australia Phone Number Data in their significance. Tax benefits for IT companies Reducing tax rates apply when, as of the reporting date of the tax period, the company has an extract from the register of accredited organizations and if the average number of employees and the amount of income meet the current conditions.
Taxes for previous reporting periods to which the general tax rate was applied are considered separately. These rules are enshrined in Letters of the Ministry of Finance of Russia N -- dated November , and N -- dated November , . According to paragraph . of Article , paragraph of Article of the Tax Code of the Russian Federation, for organizations that have been deprived of accreditation or have ceased to meet at least one of the current conditions (for the reporting period), income tax is recalculated using regular rates.
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發表於 2024-3-2 18:59:16