From January 1, 2013 to January 1, 2023 software industry businesses will be enjoying benefits.
Corporate profits tax rate will be equal to 5%, provided that separate income accounting is kept. This is stipulated by the appropriate law. Supplies of software products for such businesses shall be exempt from VAT. There are also exemptions from the personal income tax and unified social contribution.
In order to receive the benefits, IT-industry enterprises must be registered with the State Tax Service and receive a certificate.
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