Subjects of Creative Industries
Creative industry subjects are recognized as individuals meeting the criteria for inclusion in the category of creative industry subjects established by normative legal acts of a subject of the Russian Federation, who apply the special tax regime "Tax on Professional Income" and carry out activities related to creative industries, as well as legal entities and individual entrepreneurs engaged in types of activity listed in the unified state register of legal entities, the unified state register of individual entrepreneurs, and included in the list of types of economic activity in the field of creative industries approved in accordance with paragraph 2 of article 6 of this Federal law1.
Federal law of 08.08.2024 No. 330-FZ "On the Development of Creative (Artistic) Industries in the Russian Federation". 2024, edition as of 2025-02-05, article 7, paragraph 1. ↩