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Investment tax credit

Условия предоставления поддержки

Investment tax credit in the Bryansk region can be granted for corporate income tax at the tax rate established for crediting the specified tax to the budgets of the Russian Federation subjects, as well as for regional taxes.

Interest on the investment tax credit amount is set at three-fourths of the refinancing rate of the Central Bank of the Russian Federation.

The grounds and conditions under which an interested person may be granted an investment tax credit are established by article 67 of part one of the Tax code of the Russian Federation.

Вид инструмента

Tax incentives

Регион

Брянская область

Кем предоставляется

Authority Department of economic development of the Bryansk region

Получатели поддержки

  • Medium enterprise (business)
  • Large enterprise (business)
  • Innovator (start-up)

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Перечень документов, необходимых для получения поддержки

application for granting an investment tax credit, in which it undertakes to pay interest accrued on the amount owed on the loan in accordance with paragraph 5 of the Procedure for making a decision on granting an investment tax credit (approved by the resolution of the administration of the Bryansk region of August 14, 2012 N 757)

documents listed in subparagraphs 1-6 of paragraph 5 of article 64 of part one of the Tax code of the Russian Federation, including an obligation that provides for the period of changing the tax payment period to comply with the conditions on which the decision to grant an investment tax credit is made

depending on the grounds for granting investment tax credit, the documents specified in paragraphs 7-12 of the Procedure for making a decision on granting investment tax credit (approved by the resolution of the administration of the Bryansk region of August 14, 2012 N 757)

a guarantee in accordance with article 74 of the Tax code of the Russian Federation or a pledge in accordance with article 73 of the Tax code of the Russian Federation

Регламентирующий документ

Resolution of the Bryansk region Administration from August 14, 2012 N 757 "On approval of The procedure for making a decision on granting an investment tax credit"

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