Putin signed a law on specifics of taxation in the SEZ of Kaliningrad region
The process of calculating and paying corporate property taxes by the SEZ residents in case of its resident change is clarified.
It also provides for the extension of the period for the application of reduced taxes of insurance premiums by SEZ residents from seven to 10 years, as well as the exclusion of the deadline for the application of such tariffs. In case of ex-resident until it receives a certificate of compliance with the conditions of the investment declaration, the document assumes the restoration of the amounts of unpaid insurance premiums and land tax.
The law comes into force after one month from the date of its official publication, but not earlier than the first day of the next tax (settlement) period for appropriate tax (insurance premiums).
Photo: Alexander Podgorchuk