The Ministry of Finance proposed to give tax incentives to developers of military technologies

The Ministry of Finance proposed to exempt developers of military and dual-use programs from VAT, follows from the draft law developed by the department (Vedomosti got acquainted with it). Amendments are proposed to be made to Art. 149 of the Tax Code.

According to the project, the VAT exemption will apply to the transfer of exclusive rights to computer programs and databases included in the unified register of the results of research, development and technological work for military, special or dual purposes. Such a list is maintained by Rospatent on the basis of information from the Ministry of Defense, the FSB and the Foreign Intelligence Service. The transfer of rights to use such programs and databases (including updates to them and additional functionality) will also be exempt from paying tax.