According to the draft law, in addition

[tanjimajuha20]

On October 22, the State Duma of the Russian Federation adopted in the third reading a bill that expands the possibility of offsetting companies' expenses on the purchase of Russian software (SW) and hardware and software systems (HSS). The bill was submitted to the State Duma by the Russian government less than a month ago - on September 30. It proposes changes to the second part of the Tax Code, Chapter 25 "Corporate Income Tax", Article 264, Clause 26.

to expenses on purchasing afghanistan whatsapp number database software, expenses on purchasing software systems, as well as on adapting and modifying these solutions, will be taken into account when calculating income tax. In addition, the coefficient that companies will be able to apply to expenses on purchasing Russian software and software systems to reduce taxable amounts will increase from 1.5 to 2.

The current version of the Tax Code states that the benefit applies to expenses related to the acquisition of the right to use solutions included in the "unified register of Russian programs for electronic computers" and databases related to the field of artificial intelligence. In the new version, the government proposes to exclude the words "related to the field of artificial intelligence."

The President of the Russoft Association, Valentin Makarov, called this support measure in demand by market participants and aimed at stimulating consumers to import substitution: "Increasing the coefficient from 1.5 to 2 significantly increases the effect of stimulating import substitution."

Deputy General Director for Research at JSC SiSoft Development Mikhail Bocharov gave a positive assessment of the initiative, as it could contribute to the development of the domestic IT technology market and increase demand for Russian software products.

The CEO of IW Group LLC, Aleksandr Shibaev, doubted the clearly positive effect of the government's initiative . He noted that since the initiative is aimed at profit tax, only those industries and companies that receive this profit, primarily banks, will benefit. In his opinion, it would be right to reduce the entire taxable base of the enterprise for the acquisition of domestic solutions, adhering to the principle of equality for all sectors of the economy, and not only for enterprises that show profit.

Alexander Shibaev added that customers will give priority to purchasing licenses for ready-made solutions, while such forms of relationships as outsourcing or custom development will fade into the background.