the law on tax deductions for IIS-3 will not be adopted before the end of the year – Kommersant
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The bill on the tax regime for investment accounts IIS-3 will not be adopted until the end of 2023 and will be finalized next year. The press service of the Ministry of Finance reported this to the publication RBC.
“The related amendments to the Tax Code have already passed the first reading of the State Duma, work on them will continue next year. This will not affect the possibility of receiving a tax deduction, since the deduction for 2024 can only be received in 2025,” the ministry said.
On December 19, Russian President Vladimir Putin signed amendments that amend the law “On the Securities Market.” According to it, IIS-3 should be launched from the beginning of next year. The law defines the features of the functioning of a new type of accounts for long-term investments. During the first three years of validity, IIS-3 will be five years, after which this period will be gradually increased to 10 years.
As RBC writes, for the full launch of IIS-3, it is necessary to adopt a satellite bill, which provides for the unification of tax benefits in the already existing IIS-1 and IIS-2 in a new mechanism. The publication’s interlocutor explained that these amendments did not have time to be adopted.
Owners of IIS-3 will be able to receive a set of preferences, including a 13% deduction and exemption from tax on exchange earnings up to 30 million rubles.
Read more in the Kommersant FM article. “A third type has been added to accounts”.
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