Bill No. 27227-9 was submitted by a group of deputies from the A Just Russia party. The document proposes to establish in the Tax Code a new special federal investment tax deduction — a mechanism for reducing the profit tax payable specifically to the federal budget.
The deduction will amount to 50% of documented expenses on protective systems. The cap is 100 million roubles per taxpayer per tax period. The unused balance can be carried forward to the next ten tax periods.
Two types of expenses qualify: creating and upgrading protection systems for the company's own needs, and financing similar measures by third parties — including cases where the property created is subsequently transferred to state ownership. A mandatory condition is that the expenses are incurred as part of projects approved by the government.
The benefit does not apply to expenses already covered by budget funds, targeted grants or otherwise reimbursed. This rules out double benefits for subsidy recipients.
If a fixed asset for which the deduction was applied leaves the company's ownership less than five years after commissioning, the unpaid tax must be restored and paid to the federal budget. Exceptions are provided for three cases: expiry of the useful life, liquidation of the asset and transfer to state ownership under the terms of the approved project.
For enterprises engaged in foreign trade with production or warehouse assets in high-risk areas, the deduction halves the actual cost of investing in security — provided the project is approved by the government. Companies planning such expenses should work out the project approval procedure in advance, since this step opens access to the benefit.
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