of April 22, 2017 No. 484
About approval of Rules of reference of depreciable fixed assets to made in accordance with the terms of the special investment contract
According to the subitem 6 of Item 1 of article 259.3 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:
1. Approve the enclosed Rules of reference of depreciable fixed assets to made in accordance with the terms of the special investment contract.
2. Determine that this resolution becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the income tax of the organizations, and extends to the legal relationship which arose since January 1, 2017.
Russian Prime Minister
Approved by the Order of the Government of the Russian Federation of April 22, 2017 No. 484
1. These rules establish procedure for reference of the depreciable fixed assets included in the first - the seventh depreciation groups (further - depreciable means), to the fixed assets made in accordance with the terms of the special investment contract (further - the contract).
2. Depreciable means concerning which the investor or the person involved by it who signed the contract and being producers of depreciable means (further - producers), grant the certificate on production of depreciable means in accordance with the terms of the contract (further - the certificate) in form according to appendix belongs to the depreciable means made in accordance with the terms of the contract.
3. The certificate is granted if the following conditions are complied:
a) depreciable means is the industrial output specified in the contract;
b) depreciable means is made during operation of the contract.
4. Information specified in the subitem "an" of Item 3 of these rules is posted on the official site of the authorized body which signed the contract on behalf of the Russian Federation on the Internet.
to Rules of reference of depreciable fixed assets to made in accordance with the terms of the special investment contract
CERTIFICATE NO. __________
about production of depreciable fixed asset in accordance with the terms of the special investment contract
This certificate confirms that the depreciable basic
means - _______________________________________________________________,
(full name of depreciable fixed asset)
serial (production) number ____________________________, it is made
(full name of the producer, PSRN, INN of the producer)
(legal address of the producer (country, postal index, unit
administrative-territorial division of the country, municipal
education, settlement and street, house number (ownerships),
cases (structure) and office)
(date of production of depreciable fixed asset)
in accordance with the terms of the special investment contract
(details of the special investment contract (number,
detention center, date of the conclusion)
the prisoner for term with ________________________ on _______________________.
(start date and end date of action
special investment contract)
(the signature of the head of the investor or person involved by him, (disaggregation
signed the special investment contract and being signatures)
producers of depreciable fixed asset)
Notes: 1. The certificate on production of depreciable fixed asset is drawn up on leaf of the A4 format (210 x 297 mm) on the letterhead of the investor or person involved by it, signed the special investment contract and being producers of the specified depreciable fixed asset.
2. The certificate on production of depreciable fixed asset is constituted in Russian with use of the electronic printer. In case of need when specifying the data concerning industrial output (the name, serial or production number) or the producer of industrial output, the Latin alphabet can be used.
3. All fields of the certificate on production of depreciable fixed asset shall be filled.
4. Introduction of the data which are not provided in form of the certificate on production of depreciable fixed asset, reducing words (except the commonly accepted designations) and correction of the text is not allowed.
5. Use of the facsimile instead of the signature is not allowed.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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