All support measures of the region Saratov Region

Reduction of the profit tax rate for participants of regional investment projects

Main measure of support
Establishment of the corporate profit tax rate to be credited to the budget of the Saratov region in the amount of 10 percent for organizations included in the register of participants in regional investment projects during the period of application of the reduced tax rate determined in accordance with the procedure established by the Tax code of the Russian Federation

Terms of support

Organizations included in the register of participants in regional investment projects that meet the requirements of article 25.8 of the Tax code of the Russian Federation and article 2 Of the law of the Saratov region of 27.04.2020 No. 41-LSR «On certain tax issues in the implementation of regional investment projects in the territory of the Saratov region». The investment project must meet the requirements of article 25.8 of the Tax code of the Russian Federation and article 2 Of the law of the Saratov region of 27.04.2020 No. 41-LSR «On certain tax issues in the implementation of regional investment projects in the territory of the Saratov region».

Support restrictions

The investment project must meet the requirements of article 25.8 of the Tax code of the Russian Federation and article 2 Of the law of the Saratov region of 27.04.2020 No. 41-LSR «On certain tax issues in the implementation of regional investment projects in the territory of the Saratov region».
Type of instrument
Tax incentives
Duration of support
Regular
Region
Saratov Region
Body providing support
Authority Department of the Federal Tax Service for the Saratov region
Recipients of support
  • Micro enterprise (business)
  • Small enterprise (business)
  • Medium enterprise (business)
  • Large enterprise (business)
  • Individual entrepreneur
  • Exporter
  • Innovator (start-up)
  • Investor
  • Farm (peasant) economy

List of documents required to receive support

To receive a tax benefit, the organization must be included in the register of participants in regional investment projects. To be included in the register the organization sends to the Ministry of economic development of the Saratov region a free form application for inclusion in the register with the following documents attached: copies of constituent documents certified in the prescribed manner; the copy of the document confirming the fact of entering of record about the state registration of the organization in the Unified state register of legal entities; a copy of the certificate of registration of the organization on the account in tax authority; the investment Declaration (with the investment project); other documents, confirming compliance with the requirements to regional investment projects and (or) their participants.

Regulatory document

The tax code of the Russian Federation (part one)
The Law of the Saratov region of 27.04.2020 No. 41-LSR «On certain tax issues in the implementation of regional investment projects in the territory of the Saratov region»
http://investinsaratov.ru/upload/iblock/3b0/3b03f974c693b929cc247f8a59fe755d.pdf