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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

(as amended on 29-06-2023)

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

Approve the enclosed 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.

Russian Prime Minister

V. Putin

 

Approved by the Order of the Government of the Russian Federation of February 22, 2012 No. 156

Rules of reference of shares and bonds of the Russian organizations, and also investment shares which are traded on the organized market of securities to securities of the high-technology (innovative) sector of economy

1. These rules establish procedure for 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 for application of the tax rate of 0 percent to the tax base on the income tax of the organizations determined by the income from operations with stocks, the bonds of the Russian organizations, investment shares which are securities of the high-technology (innovative) sector of economy 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.

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