The resolution of the government of the Russian Federation "About features of creation of territories of the advancing social and economic development in territories of monoprofile municipalities of the Russian Federation (monotowns)" is accepted

According to the Federal law of the Russian Federation of 29.12.2014 N473-FZ "About Territories of the Advancing Social and Economic Development in the Russian Federation" the Resolution of the government of the Russian Federation of 22.06.2015 No. 614 "About features of creation of territories of the advancing social and economic development in territories of monoprofile municipalities of the Russian Federation (monotowns)" is accepted. 

TAD in the monotown is created for a period of ten years. The term of existence of TAD in the monotown can be prolonged for 5 years according to the decision of the Government of Russia on the basis of the offer of the Ministry of Economic Development of the Russian Federation, except for cases of change of category to which the monotown according to the list of monotowns belongs. The form of support of residents of TAD of the monotown is defined only in the form of tax privileges.

For the organizations which received the status of the resident of TAD, the tax rate on the tax which is subject to transfer in the federal budget is established of 0% and the lowered tax rate of the income tax which is subject to transfer in budgets of subjects of the Russian Federation can be established. At the same time, the size of a tax rate of the tax which is subject to transfer in budgets of subjects of the Russian Federation can't exceed 5% within five tax periods since the tax period in which according to data of tax accounting the first profit on activity was got and it can't be less than 10 percent during the next five tax periods.