Tax relief for the Corporate Property tax engaged in the production of primary aluminum.

Volumes of provision

Exemption from payment of the Corporate Property Tax.

Beneficiaries

Organizations engaged in the production of primary aluminum.

Conditions for granting

The tax relief shall be available in respect of the property of the newly created, purchased, accepted for accounting as inventory of the fixed assets after December 31, 2012, if the conditions are met as follows:

− The total amount of funds, allocated from January 1, 2013, on an accrual basis for the design, construction and (or) the reconstruction of housing facilities and engineering infrastructure of housing and communal services, education, health care in the territory of Krasnoyarsk Kray (on the basis of accounting data) shall be as follows: at the beginning of the first year of application of the tax relief of at least 1300 million rubles, at the beginning of the fifth and subsequent years from the beginning of the tax relief application - not less than 5 500 million rubles, including: it should be not less than 55 million rubles at the beginning of the first year since the beginning of the tax relief application, not less than 180 million rubles at the beginning of the second year since the beginning of the tax relief application, not less than least 800 million rubles at the beginning of the third year since the beginning of the tax relief application, not less than 1 650 million since the beginning of the tax relief application, not less than 2 500 million rubles at the beginning of the fifth year and the subsequent years since the beginning of the tax relief application;
− The amount of the tax relief shall be calculated on an accrual basis since the beginning of the tax relief application and cannot exceed the amount of funds confirmed.

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.  3-674 "On the Corporate Property Tax" dated from November 8, 2007.