In the Omsk region, the deputy corps is considering another package of tax benefits for businesses

The Minister of Economy of the region, Anna Negoduiko, presented a package of tax preferences for businesses at the relevant committees of the Legislative Assembly of the region. The Omsk Ministry of Economy has prepared three draft laws on the instructions announced by the head of the region, Alexander Burkov, in the budget message for 2021.

"In April, as part of the anti-crisis plan, on behalf of the Governor of the region, the first package of tax preferences was developed, which was adopted in May and is already being applied. Another package of tax benefits, developed on the initiative of the head of the region, has been presented to the deputy corps. The package includes measures aimed at reducing the tax burden on businesses," explains Anna Negoduiko.

The first draft law proposes to extend for 2021 the previously established minimum tax rates under the simplified taxation system for all types of activities for which reduced rates apply in 2020. "Taking into account the abolition of the taxation system in the form of a single tax on imputed income from 2021, the draft law proposes to supplement the list of benefits for 11 types of economic activity. At the same time, the reduced rates for the new types will be attractive for subjects that were previously taxpayers of the Unified Tax System, for a "seamless" transition to the Unified tax System and for maintaining registration in the Omsk region," notes Anna Negoduiko.

The final list of reduced rates includes 49 types of activities in certain areas of manufacturing, trade, hotels and catering, education, social, household services, sports and leisure activities. The conditions for granting preferences remain the same – the taxpayer receives at least 70% of income from one of the types of economic activity provided for by the draft law. This type of economic activity may be non-core for an organization.

The second bill proposes to extend for 2021 the effect of a reduced tax rate of 1.1% on property tax for 17 types of economic activity. These are passenger transportation activities, motor transport services, hotels, catering, the production of certain types of industrial products, activities in the field of leisure, recreation, culture and sports, as well as education. Additionally, the draft law proposes to supplement the list of types of activities with OKVED 68.2 "Lease and management of own or leased real estate". The conditions for applying the reduced rate remain the same. Income from the implementation of activities under one of the main OKVED must be at least 70% of all income for 2021.

In addition, with respect to real estate for which the tax is calculated on the basis of the cadastral value, it is proposed to keep the property tax rate at the level of 2019 values. It will amount to 1.3% in 2021 instead of 1.8%, and 0.5% instead of 1.5% for taxpayers using the tax system in the form of the tax system.

The project also proposes to optimize the conditions for the application of reduced tax rates for organizations that lease non-residential premises. In particular, it is necessary to exclude the mandatory condition on the availability of state registration of lease agreements (subleases). In addition, it is proposed to reduce the period for which the landlord must reduce the rent in order to qualify for the benefit, from 6 months to 3 months.

The third draft law plans to extend for three years the validity period of the "tax holidays" for newly registered individual entrepreneurs who operate in the industrial, scientific and social spheres, as well as in the field of consumer services and apply a simplified or patent taxation system.

The draft laws will be considered at the next meeting of the Legislative Assembly on October 22.

In addition, deputies of the regional parliament will consider three draft laws on investment support measures. In particular, the first draft law provides for the exemption of organizations that have concluded an agreement on the implementation of a corporate competitiveness improvement program with the Ministry of Industry and Trade of Russia from paying property tax for a 5-year period and exemption from paying property tax to management companies of industrial (industrial) parks, agro-industrial parks, industrial technology parks and residents of these parks. Under the simplified system, minimum rates of 1% and 5% are set for these categories of taxpayers. The bill also provides for preferential income tax rates for residents of the special economic zone. The second bill proposes to exempt residents of the special economic zone from paying transport tax for 10 years. The third draft law is aimed at providing investors with guarantees of stability in the implementation of projects. A new instrument providing these guarantees will be an agreement with the regional government on the protection and promotion of capital investments.