Results of the meeting of the Expert Council of the Interdepartmental Coordination Committee on Legal Matters
Yulai Minnullin, Deputy Minister of Economy of the Republic of Tatarstan, participated in the meeting of the Expert Council of the Interdepartmental Coordination Committee on Legal Issues.
According to the results of the meeting, the draft law of the Republic of Tatarstan "On the establishment of differentiated tax rates for taxpayers using the simplified system of taxation" was approved. taking into account the factors, it was developed as additional measures to increase the sustainable development of the economy of the Republic of Tatarstan.
The draft law proposes to extend the reduced tax rates set for three years for organizations engaged in activities in the field of computer software and information technologies, as well as to reduce the threshold values of income from 90% to 70% for the implementation of these types of economic activity.
Also, the draft law of the Republic of Tatarstan on recognition of the repeal of paragraph 81 of part 1 of article 2 of the Law of the Republic of Tatarstan "On the introduction of the patent system of taxation in the territory of the Republic of Tatarstan" was considered.
According to the Tax Code of the Russian Federation, subjects of the Russian Federation were given the right to include the types of business activities considered in the All-Russian Classifier of Economic Activities and the All-Russian Product Classifier in the list of types of business activity that can be used by the patent system of taxation.
Thus, the Federal Law of the Russian Federation No. 47-ФЗ of March 9, 2022 "On Amendments to the Second Part of the Tax Code of the Russian Federation" establishes special tax regimes (simplified system of taxation) in the jewelry industry related to precious metals (including the production and sale of jewelry) , a patented tax system) is prohibited.