The State Duma in the third reading adopted a law on tax support for the IT industry. Russian companies will be able to claim a tax deduction for the costs of supporting their activities.
The deduction is provided for employee training, as well as installation, testing, adaptation and modification of software included in the unified register of Russian software. This is reported by the Kommersant newspaper with reference to the text of the bill.
Companies also have the right to take into account the costs of purchasing Russian equipment using a coefficient of 1.5.
It is noteworthy that the law is retroactive. All the norms listed in it apply to legal relations that have arisen since January 2022.