The building of the Ministry of Finance of the Russian Federation on Ilyinka Street in Moscow. Archive photoMOSCOW, Feb. 1 The Ministry of Finance of the Russian Federation has developed a draft law on a tax deduction for companies for investments in secondary vocational education, the corresponding document is published on the portal of draft regulatory legal acts. amendments to the Code, providing for an investment tax deduction in the amount of 100% of expenses in the form of the value of property (including cash) donated to educational organizations implementing accredited basic educational programs of secondary vocational education.
Expert: private investment in education will improve the quality of life in the regionsThe deduction can be applied to the company's income tax calculated for the period in which the property was transferred, as well as for subsequent reporting periods.» Investment tax deduction… applied at the location of the organization and (or) at the location of its separate subdivisions, in terms of the budget of the subject of the Russian Federation that granted the right to this deduction and on whose territory the educational organization to which the property was transferred is located,» the document says. It is assumed that if the law is adopted will come into force no earlier than the first day of the next tax period for corporate income tax. The introduction of appropriate amendments to the legislation was included in the list of instructions of Russian President Vladimir Putin following the congress of the Russian Union of Industrialists and Entrepreneurs, held in December 2021.
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