FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 31, 2020 No. 265-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on July 22, 2020

Approved by the Federation Council on July 24, 2020

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 33, Art. 3413; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 2; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 34, Art. 3522, 3524; No. 45, Art. 4377; 2005, No. 24, Art. 2312; No. 30, Art. 3128, 3130; 2006, No. 10, Art. 1065; No. 23, Art. 2382; No. 31, Art. 3436, 3443; No. 45, Art. 4628; No. 50, Art. 5279; 2007, No. 21, Art. 2462; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5417; 2008, No. 30, Art. 3614, 3616; No. 48, Art. 5504, 5519; No. 52, Art. 6237; 2009, No. 1, Art. 13; No. 29, Art. 3598; No. 30, Art. 3739; No. 48, Art. 5731, 5737; No. 51, Art. 6155; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 25, Art. 3070; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5756; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4583, 4593; No. 45, Art. 6335; No. 48, Art. 6731; No. 49, Art. 7014, 7017, 7043; No. 50, Art. 7359; 2012, No. 31, Art. 4334; No. 41, Art. 5526; No. 49, Art. 6751; No. 53, Art. 7596, 7619; 2013, No. 19, Art. 2321; No. 23, Art. 2889; No. 30, Art. 4031, 4048; No. 40, Art. 5037, 5038; No. 44, Art. 5645; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 23, Art. 2938; No. 48, Art. 6647, 6657, 6660, 6661; 2015, No. 1, Art. 17, 32; No. 29, Art. 4340; No. 48, Art. 6684, 6687, 6692; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 22, Art. 3092; No. 23, Art. 3298; No. 26, Art. 3856; No. 27, Art. 4175, 4176; No. 49, Art. 6844; No. 52, Art. 7497; 2017, No. 1, Art. 4, 16; No. 11, Art. 1534; No. 15, Art. 2133; No. 30, Art. 4441, 4448; No. 45, Art. 6579; No. 47, Art. 6842; No. 49, Art. 7307, 7315, 7318, 7320, 7325; 2018, No. 1, Art. 20, 50; No. 18, Art. 2565, 2568; No. 24, Art. 3410; No. 32, Art. 5087, 5090, 5093, 5094, 5095, 5096; No. 45, Art. 6828, 6847; No. 49, Art. 7496; No. 53, Art. 8416, 8419; 2019, No. 16, Art. 1826; No. 30, Art. 4112, 4113, 4114; No. 31, Art. 4428; No. 39, Art. 5374, 5375; 2020, No. 13, Art. 1857; No. 14, Art. 2032; Russian newspaper, 2020, on July 16) following changes:

1) in Item 2 of Article 149:

a) state subitem 26 in the following edition:

"26) exclusive rights on programs for electronic computers and the databases included in the unified register of the Russian programs for electronic computers and databases, the rights to use such programs and databases (including updates to them and additional functionality), including by provision of remote access to them through the Internet.

Provisions of this subitem are not applied if the transferred rights consist in receipt of opportunity to extend advertisement in the Internet and (or) to get access to such information, to place offers on acquisition (realization) of goods (works, services), property rights on the Internet, to perform information search about potential buyers (sellers) and (or) to conclude bargains;";

b) add with subitem 26.1 of the following content:

"26. 1) exclusive rights on inventions, useful models, industrial designs, topology of integral chips, know-how (know-how), and also the rights to use the specified results of intellectual activities based on the license agreement;";

Article 207 to add 2) with Item 2.2 of the following content:

"2.2. The physical person which is actually in the Russian Federation from 90 to 182 calendar days inclusive during the period from January 1 to December 31, 2020 is recognized the tax resident of the Russian Federation tax period of 2020 in case of submission by such physical person to tax authority in the place of the residence (in tax authority in the place of stay - in case of absence at physical person of the residence in the territory of the Russian Federation, in tax authority in the place of registration - for the physical person who is not the individual entrepreneur and not taking in the territory of the Russian Federation residences (the place of stay) of the statement constituted in any form. The specified statement shall contain surely surname, name, middle name (in case of its availability) and identification taxpayer number - physical person and it shall be provided to tax authority in time, stipulated in Item 1 articles 229 of this Code for submission of the tax declaration on income tax for tax period of 2020.";

Item 6 of Article 259 to declare 3) invalid;

Article 284 to add 4) with Items 1.15 and 1.16 of the following content:

"1.15. Develop for the Russian organizations which perform activities in the field of information technologies and realize the computer programs developed by them, databases on the material carrier or in electronic form on communication channels irrespective of agreement type and (or) render services (perform works) on development, adaptation, modification of the computer programs, databases (software and information products of computer facilities), establish, test and accompany the computer programs, databases, the tax rate on the tax which is subject to transfer in the federal budget is established in the amount of 3 percent, and the tax rate on the tax which is subject to transfer in the budget of the subject of the Russian Federation in the amount of 0 percent.

The tax rates specified in this Item are applied in case of simultaneous accomplishment of the following conditions:

the organization receives the document on the state accreditation of the organization performing activities in the field of information technologies, according to the procedure, established by the Government of the Russian Federation;

share of the income from realization of copies of the computer programs developed by the organization, databases, transfers of exclusive rights on the computer programs developed by it, databases, provisions of rights to use of the specified computer programs, databases on license agreements, including by provision of remote access to the computer programs and databases specified in this paragraph including updates to them and additional functionality, through the Internet, from rendering services (performance of works) in development, adaptation and modification of the computer programs, databases (software and information products of computer facilities), and also services (works) on installation, testing and support of the specified computer programs, databases (except for the income from provision of rights to use of the computer programs, databases (including by provision of remote access to them through the Internet) if such rights consist in receipt of opportunity to extend advertisement in the Internet and (or) to get access to such information, to place offers on acquisition (realization) of goods (works, services), property rights on the Internet, to perform information search about potential buyers (sellers) and (or) to conclude bargains) following the results of the accounting (tax) period constitutes at least 90 percent in the amount of all income of the organization for the specified period;

the average number of employees of the organization for the accounting (tax) period constitutes at least seven people.

For the purpose of this Item the amount of the income is determined by data of tax accounting of the organization according to article 248 of this Code, at the same time it does not join the income specified in Items 2 and 11 of part two of Article 250 and Item 4.1 of Article of 271 of this Code and also the income from concession of rights to claim of the debt which arose in case of recognition of the income specified in paragraph four of this Item.

If following the results of the tax (reporting) period the taxpayer does not carry out at least one of the conditions established by paragraphs the fourth and fifth this Item and also in case of deprivation of its state accreditation such taxpayer loses the right to apply the tax rates provided by this Item since the beginning of tax period at which discrepancy to the established conditions is allowed or it is deprived of the state accreditation.

1.16. For the Russian organizations which perform activities for designing and product development of electronic component base and electronic (radio-electronic) products the tax rate on the tax which is subject to transfer in the federal budget is established in the amount of 3 percent, and the tax rate on the tax which is subject to transfer in the budget of the subject of the Russian Federation in the amount of 0 percent.

The tax rates specified in this Item are applied in case of simultaneous accomplishment of the following conditions:

the organization is included in the register of the organizations rendering services (performing works) in designing and product development of electronic component base and electronic (radio-electronic) products which maintaining is performed by the federal executive body performing functions on development of state policy and normative legal regulation in the field of industrial and defense and industrial complexes, according to the procedure, approved by the Government of the Russian Federation;

the share of the income from rendering of services (works) on designing and product development of electronic component base and electronic (radio-electronic) products following the results of the accounting (tax) period constitutes at least 90 percent in the amount of all income of the organization for the accounting (tax) period;

the average number of employees of the organization for the accounting (tax) period constitutes at least seven people.

For the purpose of this Item the amount of the income is determined by data of tax accounting of the organization according to article 248 of this Code, at the same time it does not join the income specified in Items 2 and 11 of part two of article 250 of this Code and also the income from concession of rights to claim of the debt which arose in case of recognition of the income specified in paragraph four of this Item.

If following the results of the tax (reporting) period the taxpayer does not carry out at least one of the conditions established by paragraphs the fourth and fifth this Item and also in case of its exception of the register such taxpayer loses the right to apply the tax rates provided by this Item since the beginning of tax period at which discrepancy to the established conditions is allowed or it is excluded from the register.";

5) in Article 427:

a) in Item 1:

in subitem 3 of the word "accompany the computer programs, databases" shall be replaced with words "accompany the computer programs, databases";

add with the subitem 18 of the following content:

"18) for the Russian organizations performing activities for designing and product development of electronic component base and electronic (radio-electronic) products.";

b) in Item 2:

state subitem 1.1 in the following edition:

"1. 1) for the payers specified in the subitem 3 of Item 1 of this Article:

on mandatory pension insurance during 2017 - 2020 - percent 8,0, since 2021 - percent 6,0;

on compulsory social insurance on case of temporary disability and in connection with motherhood during 2017 - 2020 - percent 2,0, since 2021 - percent 1,5;

on compulsory social insurance on case of temporary disability concerning payments and other remunerations for benefit of the foreign citizens and stateless persons which are temporarily staying in the Russian Federation (except for highly qualified specialists according to the Federal Law of July 25, 2002 No. 115-FZ "About legal status of foreign citizens in the Russian Federation"), during 2017 - 2020 - percent 1,8, since 2021 - percent 1,5;

on compulsory medical insurance during 2017 - 2020 - percent 4,0, since 2021 - percent 0,1;";

add with the subitem 8 of the following content:

"8) for the payers specified in the subitem 18 of Item 1 of this Article since 2021:

on mandatory pension insurance - percent 6,0;

on compulsory social insurance on case of temporary disability and in connection with motherhood - percent 1,5;

on compulsory medical insurance - percent 0,1.";

c) in Item 3 of the word "items 4 - 12" shall be replaced with words "items 4 - 12, 14";

d) in Item 5:

the fourth to state the paragraph in the following edition:

"share of the income from realization of copies of the computer programs developed by the organization, databases, transfers of exclusive rights on the computer programs developed by it, databases, provisions of rights to use of the specified computer programs, databases on license agreements, including by provision of remote access to the computer programs and databases specified in this paragraph including updates to them and additional functionality, through the Internet, from rendering services (performance of works) in development, adaptation and modification of the computer programs, databases (software and information products of computer facilities), and also services (works) on installation, testing and support of the specified computer programs, databases (except for the income from provision of rights to use of the computer programs, databases (including by provision of remote access to them through the Internet) if such rights consist in receipt of opportunity to extend advertisement in the Internet and (or) to get access to such information, to place offers on acquisition (realization) of goods (works, services), property rights on the Internet, to perform information search about potential buyers (sellers) and (or) to conclude bargains) following the results of the accounting (settlement) period constitutes at least 90 percent in the amount of all income of the organization for the specified period;";

to state the paragraph of the eighth in the following edition:

"share of the income from realization of copies of the computer programs developed by the organization, databases, transfers of exclusive rights on the computer programs developed by it, databases, provisions of rights to use of the specified computer programs, databases on license agreements, including by provision of remote access to the computer programs and databases specified in this paragraph including updates to them and additional functionality, through the Internet, from rendering services (performance of works) in development, adaptation and modification of the computer programs, databases (software and information products of computer facilities), and also services (works) on installation, testing and support of the specified computer programs, databases (except for the income from provision of rights to use of the computer programs, databases (including by provision of remote access to them through the Internet) if such rights consist in receipt of opportunity to extend advertisement in the Internet and (or) to get access to such information, to place offers on acquisition (realization) of goods (works, services), property rights on the Internet, to perform information search about potential buyers (sellers) and (or) to conclude bargains) following the results of nine months of the year preceding year of transition of the organization to payment of insurance premiums for the lowered rates provided by subitem 1.1 of Item 2 of this Article constitutes at least 90 percent in the amount of all income of the organization for the specified period;";

the tenth to state the paragraph in the following edition:

"For the purpose of this Item the amount of the income is determined by data of tax accounting of the organization according to article 248 of this Code, at the same time it does not join the income specified in Items 2 and 11 of part two of Article 250 and Item 4.1 of Article of 271 of this Code and also the income from concession of rights to claim of the debt which arose in case of recognition of the income, the specified in paragraphs four and the eighth this Item.";

in paragraph eleven of the word "one condition established" shall be replaced with words "one of the conditions (about share of the income or the number of workers) established";

e) add with Item 14 of the following content:

"14. For the payers specified in the subitem 18 of Item 1 of this Article, conditions of application of the lowered rates of the insurance premiums provided by the subitem 8 of Item 2 of this Article are:

for the newly created organizations:

the share of the income from rendering of services (works) on designing and product development of electronic component base and electronic (radio-electronic) products following the results of the settlement (reporting) period constitutes at least 90 percent in the amount of all income of the organization for the specified period;

the organization is included in the register of the organizations rendering services (performing works) in designing and product development of electronic component base and electronic (radio-electronic) products which maintaining is performed by the federal executive body performing functions on development of state policy and normative legal regulation in the field of industrial and defense and industrial complexes, according to the procedure, approved by the Government of the Russian Federation;

the average number of employees of the organization for the settlement (reporting) period constitutes at least seven people;

for the organizations which are not newly created:

the share of the income from implementation of works (services) in designing and product development of electronic component base and electronic (radio-electronic) products following the results of nine months of the year preceding year of transition of the organization to payment of insurance premiums for the lowered rates provided by the subitem 8 of Item 2 of this Article constitutes at least 90 percent in the amount of all income of the organization for the specified period;

the organization is included in the register of the organizations rendering services (performing works) in designing and product development of electronic component base and electronic (radio-electronic) products which maintaining is performed by the federal executive body performing functions on development of state policy and normative legal regulation in the field of industrial and defense and industrial complexes, according to the procedure, approved by the Government of the Russian Federation;

the average number of workers determined according to the procedure, established by the federal executive body authorized in the field of statistics in nine months of the year preceding year of transition of the organization to payment of insurance premiums for the lowered rates provided by the subitem 8 of Item 2 of this Article constitutes at least seven people.

For the purpose of this Item the amount of the income is determined by data of tax accounting of the organization according to article 248 of this Code, at the same time it does not join the income specified in Items 2 and 11 of part two of article 250 of this Code and also the income from concession of rights to claim of the debt which arose in case of recognition of the income, the specified in paragraphs three and the seventh this Item.

If following the results of the settlement (reporting) period the organization does not satisfy at least one condition established by this Item and also in case of its exception of the register of the organizations rendering services (performing works) in designing and product development of electronic component base and electronic (radio-electronic) products, such organization loses the right to apply the rates of insurance premiums provided by the subitem 8 of Item 2 of this Article since the beginning of settlement period at which discrepancy to the established conditions is allowed or there was exception of the specified register.".

Article 2

1. This Federal Law becomes effective from the date of its official publication, except for provisions for which this Article establishes other term of their introduction in force.

2. Items 1, 3 - 5 articles 1 of this Federal Law become effective since January 1, 2021.

3. Action of provisions of Item 2.2 of article 207 of the Tax Code of the Russian Federation extends to the legal relationship which arose since January 1, 2020.

 

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