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(Русский) Региональные и приоритетные инвестиционные проекты

Regional and priority investment projects

A regional investment project is an investment project that aims to produce goods that simultaneously meets the following requirements:

  1. Production of goods is carried out on the territory of certain constituent entity of the Russian Federation, in particular on the territory of the Sakhalin region.
  2. A regional investment project cannot be directed to the following goals:
  • Production and processing of oil, production of natural gas and gas condensate, provision of services for the transportation of oil and petroleum products, gas and gas condensate.
  • Production of excisable goods (with the exception of cars and motorcycles).
  1. The volume of capital investments cannot be less than:

50 million rubles subject to capital investment for up to three years

500 million rubles subject to capital investment for up to five years

 

  1. Each regional investment project is implemented by a single participant.

A regional investment project participant is a Russian organization that has received the status of a regional investment project participant and meets the following requirements simultaneously:

  1. The state registration of a legal entity is carried out on the territory of the constituent entity of the Russian Federation, where the regional investment project is being implemented.
  2. the Organization does not have separate divisions located outside the territory of the constituent entity of the Russian Federation where the regional investment project is being implemented.
  3. The organization does not apply special tax regimes.
  4. the Organization is not a member of the consolidated group of taxpayers.
  5. the Organization is not a non-profit organization, bank, insurance organization, non-governmental pension fund, or securities market professional.
  6. the Organization is not a resident of a special economic zone of any type or territory of Priority Social and Economic Development Area.
  7. the Organization is not a participant (legal successor of the participant) of another implemented regional investment project.

The organization receives the status of a participant in a regional investment project:

  1. From the date of incorporation of the organization into the register of participants in regional investment projects.
  2. Starting from the tax period in which the conditions stipulated by the Tax Code are met simultaneously for the first time. Meanwhile, the organization is not required to be incorporated into the register of participants in regional investment projects.

The register of participants in regional investment projects is maintained by the Federal Executive authority authorized to control and supervise taxes and charges and the competent public authority of the relevant constituent entity of the Russian Federation.

The Ministry of economic development of the Sakhalin region is the authorized Executive body of the Sakhalin region for making decisions on incorporation of an organization or refusing to incorporate an organization into the register of participants in regional investment projects and for making changes to the investment policy statement and the register of participants in regional investment projects.

The procedure of incorporation of organization into the register

To be incorporated into the register, the organization sends to the Ministry of economic development of the Sakhalin region an application for incorporation into the register with the following documents attached:

  1. Copies of the constituent documents of the organization, certified in accordance with the established procedure.
  2. a Copy of the document confirming the fact of making an entry on the official registration of the organization in the Uniform State Register of Legal Entities.
  3. A copy of the certificate on registration of the organization with a tax authority.
  4. Investment policy statement (with the annex of the investment project).
  5. Copies of documents confirming that the organization is not a resident of a special economic zone of any type or territory of Priority Social and Economic Development Area.
  6. Other documents confirming compliance with the requirements for regional investment projects and their participants established by the Tax Code of the Russian Federation.

The organization is incorporated into the register from the 1st day of the calendar month following the month in which the corresponding decision was made.

For participants of regional investment projects that are incorporated into the register, a reduced income tax rate is set:

0% – during the first five tax periods, starting from the tax period in which the first profit was received from the sale of goods produced as a result of the implementation of the regional investment project.

10% – for the next five tax periods.

For participants of regional investment projects that are not incorporated into the register, a reduced income tax rate is set:

5% – during the first five tax periods, subject to compliance with the requirements of the Tax code of the Russian Federation.

10% – for the next five tax periods, subject to compliance with the requirements of the Tax code of the Russian Federation.

List of Regional investment projects:

OOO “Boshnyakovsky ugolnyi razrez” – is a project of technical re-equipment of the Boshnyakovsky opencast coal mine.

 

OOO “Nikolsky kamen”-is a project “Increasing the manufacturing capacity of the stone quarry of the Nikolsky basalt deposit”.

 

Features of taxation in the implementation of regional investment projects are defined by the TAx Code of the Russian Federation, Part one, Chapter 3.3. Download
The procedure for making a decision to incorporate an organization into the register of participants in regional investment projects is established by the law of the Sakhalin region N 43-ЗО of June 10, 2015 Download

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Priority investment project – is an investment project that meets criterias selected in accordance with the procedure established by the government of the Sakhalin region for incorporation into the List of priority investment projects of the Sakhalin region.

List of priority investment projects Sakhalin region approved by the government of the Sakhalin region Download

The procedure for consideration of investment projects and criteria for their selection for incorporation into the List of priority investment projects of the Sakhalin region, the rules of investment activity are established by the Government of the Sakhalin region.

Government supporting measures for investment activities in the Sakhalin region

  1. Tax benefits to entities involved in investment activities implementing investment projects.

For organizations incorporated into the register of organizations implementing investment projects in accordance with the List of priority investment projects of the Sakhalin region according to the procedure established by  the government of the Sakhalin region , reduced rates for property tax of organizations and profit tax of organizations that are subject to transfer to the regional budget are established.

Corporate property tax rate of 1.1 %, for the payback period of investment projects, but not more than five tax periods from the beginning of the reporting period in which the property is recorded on the balance sheet of the organization as fixed assets
Corporate income tax rate of 13.5 %, for the payback period of investment projects, but no more than five tax periods from the beginning of the reporting period in which the profit was received
  1. Public investments in government and public property.
  2. Public investments to legal entities that are not government or public constitutions, government or public unitary enterprises.
  3. State guarantees for Sakhalin region.
  4. Organization and information support of investment projects.
  5. Subsidies provided to investment entities implementing investment projects.
  6. Investment tax credit.
Law of the Sakhalin region “On government support of investment activities” N 16-ЗО of 31.03.2010 Download

Requirements for investment projects and investment entities

Production of goods (works, services) is planned on the territory of the Sakhalin region

The volume of investments in the form of capital investments is at least 300 million rubles, in the sphere of manufacturing industries at least 100 million rubles

 

 

The project is aimed at establishing of a new production (construction) or expanding existing production (reconstruction, technical re-equipment or modernization of existing production facilities)

 

Requirements for investment entities

Individuals and legal entities, state bodies, local government bodies, as well as foreign business entities that meet the following requirements can act as subjects of investment activity applying for participation in the selection of investment projects:

  • No decisions on liquidation or reorganization, bankruptcy proceedings and (or) seizure of property.
  • No overdue salary arrears for employees.
  • No overdue debt on taxes and fees to the budget and the state extra-budgetary fund.

The criteria for selecting investment projects for incorporation into the list of priority investment projects of the Sakhalin region are developed taking into account the long-term priorities of socio-economic development of the Sakhalin region, based on the principles of supporting investment projects that implement modern production technologies with high added value, having a positive economic, budgetary and social effect.

The procedure for consideration, selection criteria, methods for evaluating investment projects declared for incorporation into the list of priority investment projects of the Sakhalin region and the standard form of the business plan of the investment project were approved by the decree of the government of the Sakhalin region N 470 of 26.09.2014. Download

 

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