Monitoring of legislative innovations

Monitoring of legislative innovations
1. New legislation (amendments that have entered into force)

- Most of the business will be exempt from scheduled inspections next year
Resolution of the Government of the Russian Federation of October 1, 2022 No. 1743 “On Amendments to the Resolution of the Government of the Russian Federation of March 10, 2022 No. 336”
In 2023, scheduled inspections and planned control measures will be carried out only in relation to enterprises and organizations of extremely high and high risk, as well as hazardous production facilities of hazard class II and hydraulic structures of class II. We are talking about inspections within the framework of those types of state control in which a risk-based approach is applied.
Enterprises and organizations in respect of which an inspection is planned are given the opportunity to apply to the control body with a request for a preventive visit.
Preschool and general education institutions of extremely high and high risk will also be exempt from scheduled inspections in 2023. But a preventive visit can be carried out in their regard.
The resolution comes into force from the date of its official publication.

- The date of cancellation of reduced corporate income tax rates in Tatarstan has been postponed
Law of the Republic of Tatarstan dated September 29, 2022 No. 57-ZRT "On Amendments to Article 2 of the Law of the Republic of Tatarstan "On the Establishment of the Corporate Income Tax Rate for Certain Categories of Taxpayers"
The validity period of reduced rates (in the amount of 13.5%) on income tax for certain categories of taxpayers - subjects of investment activity of the Republic of Tatarstan has been extended from January 1, 2023 to January 1, 2024.

- The rules for the formation and updating of the list of types of SIC technologies have been clarified
Decree of the Government of the Russian Federation No. 1824 dated October 13, 2022 “On Amendments to the Rules for the Formation and Updating of the List of Types of Technologies Recognized by Modern Technologies for the Purpose of concluding Special Investment Contracts” (the document has not entered into force)
Information about the environmental friendliness, resource efficiency and energy efficiency of the technology is included in the list of technologies recognized as modern for the conclusion of special investment contracts.
The procedure for updating the list and the rules for preparing an opinion on the possibility of manufacturing industrial products based on technology that are competitive at the world level have been clarified.
The Resolution comes into force on December 31, 2022.
- Investment projects for which a tax deduction is provided are included in a separate register
Federal Treasury Order No. 26n dated September 14, 2022 “On Approval of the Procedure for the Federal Treasury to Maintain a Register of Investment Projects with State (Municipal) Support in the Form of an Investment Tax Deduction”
Registered with the Ministry of Justice of the Russian Federation on October 21, 2022. Registration number 70656.
The Federal Treasury is authorized to maintain a register of investment projects with state (municipal) support in the form of an investment tax deduction.
The register is formed in the subsystem of management of national projects of GIS "Electronic budget". The authorized bodies of the regions submit an application for registration and creation of a personal account in the system. The information received from them is checked by the Federal Treasury and included in the register.
A list of information entered into the register has been established. The name of the investment project and the territory of its implementation are also reflected on the unified portal of the budget system.

- On the transfer of land plots to the PDA for housing construction projects
Decree of the Government of the Russian Federation of October 26, 2022 No. 1906 "On Amendments to the Decree of the Government of the Russian Federation of April 24, 2015 No. 390" (the document has not entered into force)
It is possible to transfer plots to the management company PDA specifically for projects for housing construction. A resident of the PDA will be refused to provide a plot if the land has been transferred to a management company for the implementation of housing construction projects and the resident requesting this plot is not a party to the agreement on the implementation of activities for housing construction.
The resolution comes into force on January 11, 2023 simultaneously with amendments to the Law on Territories of Advanced Socio-Economic Development.

- The requirements for industrial (industrial) parks and industrial technoparks have been clarified
Resolution of the Government of the Russian Federation of October 26, 2022 No. 1908 “On Amendments to Certain Acts of the Government of the Russian Federation”
The government has adjusted the requirements:
- industrial (industrial) parks and their management companies;
- industrial technoparks and their management companies.
The rules for confirming compliance with the specified requirements have been clarified.
In particular, it provides for the development of project documentation for the creation of industrial infrastructure facilities of the park being created using the funds of a budget loan received from the federal budget for the implementation of an infrastructure project.
The resolution comes into force from the date of publication.

2. Legislative initiatives

- Retailers will be extended the opportunity to expand space at the expense of retail facilities of foreign companies that have left Russia
Dossier on the Draft Federal Law No. 212659-8 “On Amendments to Article 5 of the Federal Law "On Amendments to Article 7 of the Federal Law "On Public-Private Partnership, Municipal-Private Partnership in the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation" and Certain Legislative Acts of the Russian Federation" (introduced on 13.10.2022 by the Government RF)
Currently, a retailer whose share in the borders of the region exceeds 25% cannot buy or rent additional retail space. From June 15 to December 31, 2022, these share restrictions do not apply to transactions for the acquisition or lease for any reason of additional retail space owned by foreign owners who have left Russia.
It is proposed to extend this period for another 1 year, i.e. until the end of 2023. The corresponding bill was submitted to the State Duma on October 13, 2022.

- It is planned to improve the mechanism of investment protection in the SEZ
Dossier on the draft Federal Law No. 150776-8 “On Amendments to the Federal Law "On Special Economic Zones in the Russian Federation" (regarding the synchronization of the norms of the legislation of the Russian Federation on Special Economic Zones and Concession Agreements) (introduced on 06/24/2022 by the Government of the Russian Federation)
The State Duma adopted in the third reading a bill on the harmonization of legislation on the SEZ and concession agreements, as well as on limiting the abuse of state support measures in the SEZ and on protecting the interests of the public side from abuse of the right by residents.
The document provides for:
- simplification of the rules for obtaining resident status by a concessionaire;
- reduction of the number of concessionaire verification procedures in the SEZ;
- establishment of a 90-day deadline for making changes to the agreement on the implementation of activities when making changes to the concession agreement on the implementation of the project in the SEZ;
- establishment in the SEZ of the procedure for calculating rent for land plots that are provided to the concessionaire.
The SEZ resident in the North Caucasus Federal District will be given the opportunity to make one-time changes to the essential terms of the agreement, including changes in the qualitative and quantitative characteristics of objects and the extension of the project period up to 2 years. At the same time, a resident who is a concessionaire under a concession agreement will be able to amend the agreement on the implementation of activities when the terms of the concession agreement change.
There will be a moratorium on changing the agreement during the trial with the resident.
The time limits under which liability for violation of the essential terms of the agreement does not occur will be reduced.
According to the decision of the Government, it will be possible to temporarily stop consideration by the expert council of new applications for SEZ resident status.

- The laws on concession and on public-private partnership will be clarified in terms of IT facilities
Dossier on the draft Federal Law No. 173246-8 “On Amendments to the Federal Law "On Concession Agreements" and the Federal Law "On Public-Private Partnership, Municipal-Private Partnership in the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation" (regarding the regulation of issues related to the development of artificial intelligence and information Technology through the conclusion of concession agreements, public-private and municipal-private partnership agreements) (introduced on 29.07.2022 by Senators of the Russian Federation A.A. Turchak, I.V. Rukavishnikova, K.K. Dolgov, A.V. Sinitsyn; deputies of the State Duma M.A. Topilin, A.E. Khinstein, etc.)
On October 19, 2022, the Duma adopted in the first reading amendments to the Laws on Concession, on public and municipal-private partnership.
The ban on the conclusion of agreements on IPL in relation to IT objects (computer programs, databases, information systems, sites that include such programs, databases) will be lifted. Clearly prescribe the possibility of municipalities concluding concession agreements for such facilities.
The existing results of intellectual activity can be used not only in processing (modification), but also in the development of new IT objects.
It is indicated that depreciation on the object of the concession agreement is calculated in accordance with the legislation on taxes and fees and accounting.

08.11.2022
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