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Taxpayer-participant of a special investment contract


A taxpayer-participant of a special investment contract is also considered to be persons who are parties to special investment contracts concluded with the participation of the Russian Federation in accordance with Federal Law No. 488-FZ dated December 31, 2014 "On Industrial Policy in the Russian Federation", which are automatically included by the authorized body into the register from the moment the investment projects implemented by these taxpayers are included in the list of investment projects for which special investment contracts are automatically included by the authorized body into the aforementioned register1.

  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, amended on 2020-04-01, Article 25.16, paragraph 2 // RSZ RF. 1998. No. 31. Art. 3824. ↩

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