Laws and Regulations
The principal legal act regulating functioning of special economic zones in Russia is Federal Law No.116 dated July 22, 2005 (as amended December 25, 2009) “On special economic zones in the Russian Federation”.
The laws and regulations of the President of the Russian Federation, Russian Federation Government, Ministry for Economic Development, Federal Customs Service of the RF and other clarify the following issues:
Customs regulation:
- Letter of the Federal Customs Service No.01–11/35189 dated July 16, 2010 “On explanation of functioning of special economic zones of industrial manufacturing and technical innovation types”.
- Agreement among the RF Government, Belarus Government and Kazakhstan Government dated June 18, 2010 “On duty-free (specialized and special) economic zones on the customs area of the customs union and customs procedure of the duty-free customs zone”.
- Order of the RF Federal Customs Service No. 1072 dated October 31, 2006 “On declaration of Russian goods subject to the customs procedure of the duty-free customs zone”.
- Order of the RF Federal Customs Service No.750 dated August 9, 2006 “On endorsing requirements to the SEZ development, construction and layout, as well as access conditions to the SEZ to ensure efficient customs control”.
- Letter of the Federal Customs Service No.05–11/7484 dated February 28, 2007 “On application of Federal Law No. 116-ФЗ dated July 22, 2005 “On the special economic zones of the Russian Federation”.
- Order of the RF Federal Customs Service No.762 dated August 11, 2006 (as amended December 20, 2006) “On approval of execution instruction for CCD and transit declaration”.
Status of resident of SEZ of Technical Innovation Type:
- Order of the Russian Ministry for Economic Development No.554 dated December 28, 2009 “On approval of the identification form certifying registration of an entity as a SEZ resident”.
- Order of the Russian Ministry for Economic Development No.64 dated March 10, 2006 “On approval of standard templates of agreements for pursuing industrial manufacturing, technical innovation in SEZs”.
- Order of the Russian Ministry for Economic Development No.75 dated March 23, 2006 “On approval of business plan templates to be submitted to conclude (amend) agreements for pursuing industrial manufacturing (technical innovation)”.
- Order of the Russian Ministry for Economic Development No.105 dated April 22, 2006 “On approval of application form of a SEZ resident and requirements to data specified in the SEZ resident’s application”.
- Article 23 of Federal Law No.116-ФЗ dated July 22, 2005 (as amended December 25, 2009) “On the special economic zones of the Russian Federation”.
Disposal of land lots in the SEZ:
- Order of the Russian Ministry for Economic Development No.145 dated April 22, 2010 “On delegation of particular powers for SEZs management to executive authorities of the Russian constituent entities”.
- Order of the Russian Ministry for Economic Development No.20 dated January 21, 2010 “On approval of a standard template of agreement with a Russian constituent entity on delegation of particular powers for SEZ management”.
- Order of the Russian Ministry for Economic Development No.190 dated July 14, 2006 “On approval of methods to calculate rental fee under the rental agreements for state and (or) municipal real estate (buildings (their parts), structures) located on the land lots within the SEZs of Technical Innovation and tourist and recreational types; and methods to calculate rental fee under the rental agreements for land lots within the SEZs”.
- Order of the Russian Ministry for Economic Development No.95 dated April 12, 2006 “On approval of rental contract drafts to rent real estate and land lots to ensure SEZ functioning” (as amended July 20, 2009).
Powers of supervisory and managing authorities in SEZ:
- Edict of the President of the RF No.1107 dated October 5, 2009 “Affairs of the Ministry for Economic Development of the Russian Federation”.
- Order of the Ministry for Economic Development No.82 dated March 16, 2009 “On approval of monitoring procedure over the SEZ resident’s execution of the agreement for pursuing industrial manufacturing, technical innovation, tourist recreational activities or port SEZ activity”.
- Order of the Ministry for Economic Development No.259 dated June 29, 2010 “On Supervisory Board of the Special Economic Zone of Technical Innovation Type of Tomsk”.
- Order of the Ministry for Economic Development No.206 dated May 26, 2010 “On Expert Council for Special Economic Zones of Technical Innovation Type”.
- Order of the Ministry for Economic Development No.327 dated December 9, 2005 “On approval of the Regulation on the Expert Council for Special Economic Zones of Technical Innovation Type” (as amended October 7, 2008).
Laws of Tomsk Oblast on additional tax exemptions for Tomsk SEZ residents:
- Law of Tomsk Oblast “On amending Law of Tomsk Oblast “On transport tax” No.41-ОЗ dated March 13, 2006.
- Law of Tomsk Oblast “On amending Article 4 of Law of Tomsk Oblast “On corporate property tax” No.39-ОЗ dated March 13, 2006.
- Law of Tomsk Oblast “On amending Article 9.1 of Law of Tomsk Oblast “On transport law” No.77-ОЗ dated June 5, 2009.
- Law of Tomsk Oblast “On corporate profit tax exemption for residents of the Special Economic Zone of Technical Innovation Type” No.30-ОЗ dated March 13, 2006 (as amended November 2, 2009).
- Law of Tomsk Oblast “On introducing tax rates in Tomsk Oblast for single tax charged due to application of simplified tax system” No.51-ОЗ dated April 7, 2009.
Contact
Zhanna Rastorguyeva
Consultant of the Investment Policy Committee
Investments Department
Tomsk Oblast Administration
Tel.: +7 (3822) 510409
Е-mail: janet@tomsk.gov.ru
