📋 Tender Overview
The State Duma adopted in the first reading a bill aimed at improving the mechanism for providing preferences in the payment of insurance premiums to entities implementing investment projects in the Far Eastern Federal District that received the corresponding status before January 1, 2023. The document was initiated by the Russian government.
Thus, it is envisaged that residents of the priority development territory (ADT), located in the Far Eastern Federal District, and residents of the free port of Vladivostok, who received the corresponding status before January 1, 2023, have the right to suspend the application of uniform reduced tariffs of insurance premiums for a period of no more than three years. This right can only be used once.
For the period of suspension, the payer's obligation to calculate insurance premiums is established according to the generally established unified tariff of insurance premiums (30% within the established single maximum value of the base for calculating insurance premiums and 15.1% above it).
The payer of insurance premiums is given the opportunity, before the expiration of the three-year suspension period, to make a decision to resume the application of uniform reduced tariffs of insurance premiums by notifying the tax authority. In this case, the period during which, after the suspension, the unified reduced rates of insurance premiums will be calculated is defined as the difference between 10 years and the period determined from the date of obtaining resident status to the date of commencement of the suspension.
If adopted, the document will come into force on the date of its official publication.
