Benefits on insurance contributions for IT companies

[sumaiyakhatun24]

In the Letters of the Federal Tax Service of Russia dated February 20, 2021 No. SD-4-3/2160, dated February 20, 2021 No. SD-4-3/2249@, dated January 21, 2021 No. SD-4-2/561@, it is mentioned that the reduced rates apply to both new and long-standing IT companies.

According to paragraph 5 of Article 427 of the Tax Code of the Russian Federation, a company malaysia mobile database receives the right to apply reduced tariffs only starting from the month when it received an extract from the register of accredited organizations (i.e. the company was assigned state accreditation). Or from the moment when the company registered as a resident of a technology-implementation or industrial-production SEZ.

That is, state accreditation assigned in February 2021 gives the right to calculate contributions at reduced rates from the same month. This is indicated in the Letters of the Ministry of Finance of Russia dated November 19, 2021 N 03-03-06/1/93783, dated February 9, 2021 N 03-15-05/8406, dated April 8, 2020 N 03-15-05/27777.