The State Duma adopted on Wednesday in the third reading a law providing for a special tax regime for companies operating in the field of information technology (IT companies). With the necessary 226 votes in favor of the law, 431 deputies voted unanimously, reports RIA Novosti .
The project provides for the possibility of voluntary transition of IT companies to pay a single tax instead of corporate income tax, corporate property tax, single social tax and value added tax. Such companies are offered to pay insurance premiums for compulsory pension insurance and a single tax, the rate of which is set at 6% of income, reduced by the amount of expenses.
At the same time, companies must meet a number of conditions. In particular, the company should employ at least 100 people, and the share of revenues received from the sale of high-tech products (for example, computer programs or databases) should be at least 70% of the total company revenues for the first nine months of the year preceding the transition to the special regime.