The government approved a new procedure for concluding an SZPK

Mikhail Mishustin signed a resolution to resume the conclusion of agreements on the protection and promotion of capital investments (SZPK). This mechanism is assigned one of the key roles in restarting the investment cycle. It offers cost recovery for infrastructure and stabilization of the business environment.

The new procedure was developed after the amendment of the law on SZPK. This work was supervised by First Deputy Prime Minister Andrey Belousov. The business was able to take into account borrowed funds in the total volume of capital investments. Tax monitoring will provide the Federal Tax Service with direct access to the accounting department of companies that implement projects within the framework of the SZPK, eliminating desk audits. This will make it easier to recover the costs of infrastructure construction.

The subjects of the Russian Federation were given the right to prepare opinions on investment projects, assessing their impact on the regional economy.

The amendments also specified the composition and terms of stabilization clauses, which fix the level of taxes and guarantee the invariability of legislation for the investor. The stabilization period can be extended when the investor is unable to fulfill obligations for reasons beyond his control.

The amendments were developed taking into account the law enforcement practice of 36 previously concluded agreements for an investment of 1.28 trillion rubles.

At the same time, work is underway on the information system "Capital Investments". The development is carried out by the Federal Tax Service, the first stage is already ready. It allows you to conclude SZPK in electronic form. In the future, GIS will be linked to the main information systems. On the basis of "Capital Investments" they organize a register of NWPC projects, monitoring their implementation, reimbursement of costs and provision of tax deductions.