📋 Tender Overview
Organizations that are engaged in the adaptation and modification of software may not pay income tax until 2024. But in order to avoid claims from the Federal Tax Service due to non-payment of tax a business must confirm that it is not reselling software but performs certain technical manipulations for a fee.Representatives of the Veta expert group spoke about how to prove their right to a benefit.Since 2020 the state has been implementing a tax maneuver in which representatives of the domestic IT industry receive significant benefits. To qualify a company must meet three conditionsCarry out activities that are expressly defined by law such as developing computer programs adapting or modifying them.Receive at least 70 of the income from such activities.Be accredited by the Ministry of Digital Development.Organizations can prepare a rationale for their right in advance or collect evidence after claims arise from the tax authorities and then appeal against the decisions of the inspectorate.In both cases the conclusion of external experts can prove that the actions of IT specialists are an adaptation or modification of software. They will check which software transformations the company has made and whether they fall under the criteria that are formulated in laws by-laws and judicial practice.Alexander Terentiev technical director of the Veta expert group Ekaterina Kuznetsova specialist of the company and Kirill Bobkov assistant specialist jointly prepared an article in which using a practical example they spoke in detail about the features of such research.
