Encyclopedia

Expenditures on scientific research and experimental design and development


R&D expenditures — expenses related to the creation of new or improvement of produced products (goods, works, services), to the creation of new or improvement of applied technologies, methods of production organization and management1.

R&D expenditures — expenses related to the creation of new or improvement of produced products (goods, works, services), in particular expenses related to invention2.

2000. No. 32. Art. 3340.

  1. Tax Code of the Russian Federation, as amended on 2020-05-21, Art. 262, para. 1 // RSZ RF. ↩

  2. Federal Law No. 110-FZ of August 6, 2001, "On Amending and Supplementing Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees, as well as on Declaring Certain Acts (Provisions of Acts) of the Russian Federation on Taxes and Fees as Expired" dated August 6, 2001, amended on August 6, 2001, Article 1, paragraph 1#14 // Official Gazette of the Russian Federation. 2001. No. 33. Page 3413. ↩

Laws with commentary

Codes and federal laws