of December 16, 2022 No. 2337
About modification of Rules of reference of shares and bonds of the Russian organizations, and also the investment shares which are traded on the organized market of securities to securities of the high-technology (innovative) sector of economy
The government of the Russian Federation decides:
1. Bring in Rules of reference of shares and bonds of the Russian organizations, and also the investment shares which are traded on the organized market of securities, to securities of the high-technology (innovative) sector of economy, approved by the order of the Government of the Russian Federation of February 22, 2012 No. 156 "About approval of Rules of reference of shares and bonds of the Russian organizations, and also the investment shares which are traded on the organized market of securities to securities of the high-technology (innovative) sector of economy" (The Russian Federation Code, 2012, No. 10, Art. 1244; 2016, No. 51, Art. 7373; 2018, No. 15, Art. 2126), following changes:
a) add Item 1 with words ", and also for release from the taxation income tax of the income of physical persons, the shares received from realization (repayment), bonds of the Russian organizations, investment shares which are securities of the high-technology (innovative) sector of economy";
b) in Item 2:
in subitems "b" and "v" of the word "25 billion rubles" shall be replaced with words "75 billion rubles";
in the subitem "g" of the word "10 billion rubles" shall be replaced with words "75 billion rubles".
2. This resolution becomes effective since January 1, 2023.
Russian Prime Minister
M. Mishustin
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