ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of November 28, 2024 No. 1638

About parameters of application of the federal investment tax deduction

According to article 286.2 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Determine that the taxpayers of the income tax of the organizations specified in Item 1 of article 286.2 of the Tax Code of the Russian Federation are the organizations which main type of economic activity is one of types of economic activity under the All-Russian Classifier of Economic Activities (OK 029-2014 (Edition KDES 2) according to the list according to appendix (except for the taxpayers specified in Item 10 of article 286.2 of the Tax Code of the Russian Federation). The main type of economic activity of such taxpayer is determined by the code of main type of economic activity containing in the Unified State Register of Legal Entities as of January 1, 2024.

2. Determine that with person specified in Item 1 of article 286.2 of the Tax Code of the Russian Federation enter into one group:

the organizations which directly and (or) indirectly participate on behalf of, specified in Item 1 of article 286.2 of the Tax Code of the Russian Federation and which share constitutes more than 50 percent;

the organizations in which directly and (or) indirectly person specified in Item 1 of article 286.2 of the Tax Code of the Russian Federation which share constitutes more than 50 percent participates;

the organizations if the same third party directly and (or) indirectly participates on behalf of, specified in Item 1 of article 286.2 of the Tax Code of the Russian Federation, and such organization and which share constitutes more than 50 percent.

3. Determine that the size of the federal investment tax deduction of the current tax (reporting) period is determined in the amount of 3 percent of expense amount specified in item 4 of article 286.2 of the Tax Code of the Russian Federation.

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