The laws directed on support of residents of TOSER are adopted

On representation of the chairman of Committee on economy, investments and business Rafis Burganov deputies considered drafts of laws RT "About modification of article 3 of the Law RT "About the Property Tax of the Organizations" and "About Establishment of a Tax Rate on Income Tax of the Organizations for the Residents of TASED Created in Territories of Monoprofile Municipalities (Monotowns) of RT".

Rafis Burganov in the performance noted that bills are developed taking into account the federal legislation on creation in territories of monotowns with the most difficult economic and social situation of the territories of the advancing social and economic development (TASED) and for ensuring implementation of the resolution of the Government of the Russian Federation "About creation of the territory of the advancing social and economic development "Naberezhnye Chelny". 

According to article 284 of the Tax Code of the Russian Federation for the organizations which received the status of the resident of TASED, the lowered tax rate of the income tax which is subject to transfer in budgets of territorial subjects of the Russian Federation from the activity which is carried out at performance of the agreement on implementation of activity on TOSER can be established by laws of territorial subjects of the Russian Federation. It is also regulated that the size of a rate of the tax which is subject to transfer in budgets of territorial subjects of the Russian Federation can't exceed 5 percent within five tax periods since the tax period in which according to data of tax accounting the first profit on the activity which is carried out at performance of agreements on activity implementation respectively on TASED was got and there can't be less than 10 percent during the next five tax periods. 

The draft of the second law sets the purpose of rendering the state support to residents of TASED in the form of granting tax privileges by the republic – the rate on income tax which is subject to transfer in the budget of the Republic of Tatarstan makes 5% during the first 5 tax periods and 10% – during the subsequent 5 periods. 

The supporting report under the presented bills was made by the chairman of Committee on the budget, taxes and finance Leonid Yakunin. He recommended to support documents and taking into account existence in Naberezhnye Chelny of a large number of potential residents of territories of the advancing development to adopt bills in the first and third readings. 

Both bills are adopted by the State Council in final reading.