It is proposed to renew for 3 years (for SMEs - for 5 years) the privileges on profits tax for organizations in respect of income in the form of results of intellectual activity identified in the course of inventory.

According to the authors of the project, the privilege valid from January 1, 2018 to December 31, 2019 and providing that in determining the tax base for corporate income tax, income in the form of property rights to intellectual property rights identified in the course of the inventory of property and property rights carried out by the taxpayer, is an incentive to identify and put on the balance sheet rights to intellectual property rights, which contributed to an increase in the number of legally protected intellectual property objects under management of companies, as well as to increase the number of intellectual property objects with legal protection.


It is assumed that the application of the proposed incentive will allow organizations-owners of rights to avoid additional costs associated with the payment of income tax, attract licensees or purchasers of exclusive rights, ensure profit growth, increase competitiveness of products and capitalization.


https://www.consultant.ru/law/hotdocs/71231.html/
© ConsultantPlus, 1992-2021