Organization engaged in activities in the field of information technology – definition and meaning of "Organization engaged in activities in the field of information technology"

An organization engaged in information technology activities is deemed to be the organizations specified in paragraphs 7 and 8 of article 241 of this Code¹.

Federal Law No. 144-FZ dated July 27, 2006, "On Amending Part Two of the Tax Code of the Russian Federation in Respect of Creating Favorable Conditions for Taxation for Taxpayers Engaged in Information Technology Activities, as Well as on Making Other Amendments Aimed at Improving the Efficiency of the Tax System" dated July 27, 2006, as amended on July 24, 2009, Article 1, Subparagraph 5 // RSZ RF. 2006. No. 31. Item 3443. ↩