📋 Tender Overview
The cabinet of ministers made a corresponding change to its by-law. the coefficient 1.5 mentioned in it was replaced by 2, so as not to contradict the new norms of the tax code. the new version also sets out the list of the specified equipment. law 176-fz, which was signed this summer, increased the increasing coefficient for income tax purposes - 1.5 was replaced by 2. the innovation will be in effect from 2025. this concerns, in particular, the coefficient 1.5, which is currently used when accounting for expenses when forming the initial cost of: Os included in the unified register of russian radio-electronic products related to the field of artificial intelligence. in addition to increasing the coefficient, they added to this - or included in the unified register of russian programs ...;
Os included in the list of russian high-tech equipment approved by the government; Nma in the form of exclusive rights to computer programs and databases included in the unified register of russian software related to the field of artificial intelligence. according to the amendments, this will include any software from the register, and not just ai-related software; Nma - for r&d conducted according to the list established by the government. alternatively, these expenses can be included in other expenses of the period in which such r&d was completed.
As for the second item on this list - the list of russian high-tech equipment - the cabinet of ministers made a corresponding change to its by-law. the coefficient 1.5 mentioned in it has been replaced by 2 so as not to contradict the norms of the tax code. the new version also sets out the list of the specified equipment itself (order of december 16, 2024 no. ).
