I doubt that many people follow the changes in the legislative framework in their country. Therefore, you probably do not know that last summer, a law with a long name appeared from under the hands of Russian lawmakers, which promised that the state would no longer charge an additional 18% VAT on the amount paid for using the software. That is, the software would have cost less to the end customer.
But in practice everything turned out as always.
The law is called very nobly -
“On Amendments to Certain Legislative Acts of the Russian Federation in the Part of Creating Favorable Tax Conditions for Financing Innovation Activities” .
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He adds tax benefits when paying for the rights to use "programs for electronic computers" "on the basis of a license agreement" - excludes from the final amount of VAT remuneration equal to 18%. That is from our with you, buyers, pockets.
Everything would be good if the Ministry of Finance did not explain to us at the end of the past year that if we buy software without signing a license agreement on paper, that is, in a box, for example, or recorded on a CD, then this privilege is not granted to us.
And this is even despite the fact that under the new part 4 of the Civil Code, when starting to use the program, we automatically sign the license agreement.
It is difficult to call such lawmaking apart from reality something other than “idiocy”. Of course, you can recall the recent elections on the subject of who we ourselves chose, but the fact remains that the laws are written worse and worse, and the legislature is becoming more and more like ... (think up for yourself).
"Cigarette Kits" is also a great example of such a "spelling."
And, the funny thing is, perhaps, that this agreement in writing, on behalf of, for example, Microsoft, cannot be concluded at the moment by any distributor.