Volumes of provision
Establishment of a reduced rate of 13.5%.
Organizations engaged in production of crude oil and oil (passing) gas.
Conditions for granting
The tax relief shall be granted subject to the implementation under the following conditions:
Organizations are not members of the consolidated group;
The share of income from the sale of crude oil and oil (passing) gas according to the results of the fiscal period is not less than 50%.
List of documents required to make a decision on the support granting
List of documents required has been established by the Law.
Where to apply
Federal tax agency's department for the Krasnoyarsk Kray.
Documents regulating the state support provision
Law of the Krasnoyarsk Kray No. 10-4907 "Rate of corporate income tax payable to the Kray budget, for certain categories of taxpayers" dated from July 7, 2016.