of December 25, 2012 No. ED-4-3/22125 @
About application of the lowered tax rates on the income tax of the organizations
Due to the accession to Moscow of municipalities of the Moscow region the Federal Tax Service, in coordination with Department of tax and customs and tariff policy of the Ministry of Finance of the Russian Federation (the letter of 29.11.2012 N 03-03-10/127), informs on procedure for application of the lowered tax rates on the income tax of the organizations established for separate categories of taxpayers by the laws of the specified subjects of the Russian Federation.
The possibility of lowering by the laws of subjects of the Russian Federation of the tax rate of the income tax which is subject to transfer in budgets of subjects of the Russian Federation is stipulated in Article 284 Tax Code of the Russian Federation (further - the Code).
So, the Law of the Moscow region of 24.11.2004 N 151/2004-OZ "About the preferential taxation in the Moscow region" provides reduction of a tax rate of the income tax of the organizations for such categories of taxpayers as the organizations applying work of disabled people, giving support to non-profit organizations, budget, public and local government offices, organizations of national art crafts, to the prosthetic and orthopedic organizations, condominiums.
The laws of Moscow of 10.10.2007 N 39 and of 05.03.2003 N 12 establish the lowered rates of the income tax, respectively, for the organizations which core activity is production in the territory of Moscow of cars; for public organizations of disabled people; the organizations which authorized capital completely consists of deposits of public organizations of disabled people; the organizations using work of disabled people.
Thus, only for the organizations applying work of disabled people, the lowered tax rates are established both in Moscow, and in the Moscow region, however conditions of their application have distinctions.
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