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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of July 22, 2022 No. 1310

About approval of the list of electronic (radio-electronic) products for the purposes of application of the lowered tax rates on the income tax of the organizations and rates of insurance premiums

According to paragraphs the fourth, seventh and eighth Item 1.16 of Article 284 and paragraphs the third, sixth and seventh Item 14 of article 427 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed list of electronic (radio-electronic) products for the purposes of application of the lowered tax rates on the income tax of the organizations and rates of insurance premiums.

2. This resolution becomes effective from the date of its official publication.

 Russian Prime Minister

M. Mishustin

Approved by the Order of the Government of the Russian Federation of July 22, 2022, No. 1310

The list of electronic (radio-electronic) products for the purposes of application of the lowered tax rates on the income tax of the organizations and rates of insurance premiums

Code according to the All-Russian Product Classifier by types of economic activity

OK 034-2014

(KPES 2008)

Product name

Note

26.12.3

Cards with the built-in integrated circuits (smart card)

-

26.20.11

Computers portable weighing no more than 10 kg, such as the laptops, tablet computers, pocket computers including combining functions of the mobile telephone set, electronic notebooks and the similar computer equipment

-

26.20.12.110

Terminals are cash, connected to the computer or data transmission network

-

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