Corporate income tax preference

Условия предоставления поддержки

For investment projects with value ranging from RUB 500 mln to 5 bln - Resolution of the Governor of Krasnodar Region No. 417 of June 6, 2017 «The inclusion in / de-listing from the register of strategic investment projects»: appendix 3, chapter 2, items 2.1. — 2.7.

For investment projects with value more than RUB 5 bln - Resolution of the Governor of Krasnodar Region No. 417 of June 6, 2017 «The inclusion in / de-listing from the register of strategic investment projects»: appendix 4, chapter 2, items 2.1. — 2.7.

Вид инструмента

Tax incentives

Регион

Краснодарский край

Кем предоставляется

Authority Regional Sectoral Authority (concludes the investment agreement, monitors the tax provision based on the decision of Expert Interdepartmental Investment Commission on compliance with the tax preference provision requirements)

Получатели поддержки

Investor

Перечень документов, необходимых для получения поддержки

For investment projects with value ranging from RUB 500 mln to 5 bln - Investor should submit an application with enclosed documents to Department of Investments and Development of Small and Medium-sized Enterprises of the Krasnodar Region according to Resolution of the Governor of Krasnodar Region No. 417 of June 6, 2017 “The inclusion in / de-listing from the register of strategic investment projects”: appendix 3, chapter 3, items 3.1. – 3.6. For investment projects with value more than RUB 5 bln - Investor should submit an application with enclosed documents to Department of Investments and Development of Small and Medium-sized Enterprises of the Krasnodar Region according to Resolution of the Governor of Krasnodar Region No. 417 of June 6, 2017 “The inclusion in / de-listing from the register of strategic investment projects”: appendix 4, chapter 3, items 3.1. – 3.6.

Регламентирующий документ

Закон Краснодарского края от 6 февраля 2008 г. N° 1378-КЗ «Об установлении ставки налога на прибыль организаций для отдельных категорий налогоплательщиков Краснодарского края». Постановление главы администрации (губернатора) Краснодарского края от 6 июня 2017 г. № 417 «Порядок и условия включения инвестиционного проекта в реестр стратегических инвестиционных проектов и исключения инвестиционного проекта из реестра стратегических инвестиционных проектов».

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