New Means of Fiscal Expansion in The Tomsk Oblast
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On November 28, 2019, the Legislative Duma of the Tomsk Oblast adopted two laws that determine the procedure for inclusion of organizations in the register of participants in regional investment projects and establish a reduced income tax rate for such participants at 10% instead of 20%.
The preferential tax regime is aimed at increasing investment activity in the Tomsk Oblast. This regime is provided for organizations implementing investment projects with a capital investment of at least 50 million rubles for a period not exceeding 3 years from the date of inclusion in the register of participants in regional investment projects, or 500 million rubles for a period not exceeding 5 years after inclusion in the register.