ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of April 22, 2017 No. 484

About approval of Rules of reference of depreciable fixed assets to made in accordance with the terms of the special investment contract

According to the subitem 6 of Item 1 of article 259.3 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed Rules of reference of depreciable fixed assets to made in accordance with the terms of the special investment contract.

2. Determine that this resolution becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the income tax of the organizations, and extends to the legal relationship which arose since January 1, 2017.

Approved by the Order of the Government of the Russian Federation of April 22, 2017 No. 484

Rules of reference of depreciable fixed assets to made in accordance with the terms of the special investment contract

1. These rules establish procedure for reference of the depreciable fixed assets included in the first - the seventh depreciation groups (further - depreciable means), to the fixed assets made in accordance with the terms of the special investment contract (further - the contract).

2. Depreciable means concerning which the investor or the person involved by it who signed the contract and being producers of depreciable means (further - producers), grant the certificate on production of depreciable means in accordance with the terms of the contract (further - the certificate) in form according to appendix belongs to the depreciable means made in accordance with the terms of the contract.

3. The certificate is granted if the following conditions are complied:

a) depreciable means is the industrial output specified in the contract;

b) depreciable means is made during operation of the contract.

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