Company income tax allowance
Those investors are exempted from tax who implement a priority investment project and made capital investments in production facilities (fixed assets) used exclusively for the production of goods, execution of works, provision of services on the territory of the Republic of Bashkortostan for sale to third parties. Tax exemption applies to the assets that have been newly created and (or) acquired during the first 3 years of the project (during the first 5 years if the level of investments is more than 5000 million rubles), since the beginning of the year (taxable period) following the year in which the capital investments reached the level that gives the right to tax exemption:
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50 million rubles during 3 years from the date of entry in the register for entities implementing a regional investment project within the territories included in comprehensive programme of social and economic development of municipalities of the Republic of Bashkortostan;
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100 million rubles during 3 years from the date of entry in the register
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500 million rubles during 5 years from the date of entry in the register