Starting 2010, companies conducting business in the area of information technologies (except those resident in one of Russia's Special Economic Zones for technology) will have reduced social tax rates. The reduced rates may be used only by companies holding state accreditation. Companies may not use reduced rates for the period prior to receiving the accreditation.
For these organizations, profit from sales, transfers of property rights, developments, adaptation and modification of software, databases and other information products, including installation, testing and technical support services for these products must amount to not less than 90% of all company profits for the accounting period.
For existing organizations, this period is equal to nine months of the year prior to the transition to reduced tax rates, and for newly established companies it is equal to the period of time from the establishment of the company to the end of the year.
Moreover, existing IT organizations must have an average number of employees for this time period of more than 50 people.
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