of July 22, 2022 No. 1310
About approval of the list of electronic (radio-electronic) products for the purposes of application of the lowered tax rates on the income tax of the organizations and rates of insurance premiums
According to paragraphs the fourth, seventh and eighth Item 1.16 of Article 284 and paragraphs the third, sixth and seventh Item 14 of article 427 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:
1. Approve the enclosed list of electronic (radio-electronic) products for the purposes of application of the lowered tax rates on the income tax of the organizations and rates of insurance premiums.
2. This resolution becomes effective from the date of its official publication.
Russian Prime Minister
M. Mishustin
Approved by the Order of the Government of the Russian Federation of July 22, 2022, No. 1310
|
Code according to the All-Russian Product Classifier by types of economic activity OK 034-2014 (KPES 2008) |
Product name |
Note |
|
26.12.3 |
Cards with the built-in integrated circuits (smart card) |
- |
|
26.20.11 |
Computers portable weighing no more than 10 kg, such as the laptops, tablet computers, pocket computers including combining functions of the mobile telephone set, electronic notebooks and the similar computer equipment |
- |
|
26.20.12.110 |
Terminals are cash, connected to the computer or data transmission network |
- |
|
26.20.13 |
Electronic computers the digital, containing in one case central processing unit and the input equipment and conclusion, integrated or not for data automation |
- |
|
26.20.14 |
Electronic computers digital, delivered in the form of systems for data automation |
- |
|
26.20.15 |
Electronic computers digital other, containing or not containing in one case one or two from the following devices for data automation: memory devices, input equipment, output devices |
- |
|
26.20.16 |
The input equipment or conclusion, the memory devices containing or not containing in one case |
- |
|
26.20.2 |
Devices the memorable and other devices of data storage |
- |
|
26.20.3 |
Devices of data automation others |
- |
|
26.20.40 |
Blocks, parts and accessories of computers |
- |
|
26.30.11 |
The equipment communication transferring with intakes |
- |
|
26.30.12 |
The equipment communication transferring without intakes |
- |
|
26.30.2 |
Equipment terminal (user) telephone or cable communication, video conference equipment |
- |
|
26.30.3 |
Parts and accessories of the communication equipment |
- |
|
26.30.5 |
Devices of the security or fire alarm and similar equipment |
- |
|
26.40.20.122 |
Receivers television (TVs) of the color image with the liquid crystal screen, the plasma panel |
- |
|
26.40.33 |
Video cameras for record and the other equipment for record or reproduction of the image |
- |
|
26.51.11.190 |
Devices and tools navigation others |
only regarding products, data on which are considered in the list of data on developed models of the block of means of cryptographic protection of the tachograph according to the procedure established by the Ministry of Transport of the Russian Federation, |
|
26.51.2 |
The equipment is radar, radio navigational and the radio remote control |
|
|
26.51.43.120 |
Electric information systems, complexes measuring and computing and installations for measurement of electrical and magnetic quantities |
only regarding the control and measuring and test equipment for acceptance tests of electronic component base, the automated measuring instruments of electronic components and nodes |
|
26.51.66 |
Tools, devices and machines for measurement or control which are not switched on in other groups |
- |
|
26.51.44 |
Devices and the equipment for telecommunications |
- |
|
26.51.63.130 |
Counters of production or electric power consumption |
only regarding intellectual systems of accounting of electrical energy (capacity) |
|
26.60.11.112 |
Devices roentgenoscopic (fluoroskopichesky) |
- |
|
26.60.11.113 |
Devices radiographic |
- |
|
26.60.12.120 |
Devices for functional diagnostic testings or for control of physiological parameters, applied in the medical purposes, not included in other groups |
- |
|
26.80.14 |
Magnetic cards |
- |
|
27.40 |
The equipment is electric lighting |
only regarding LED lamps, LED lamps and their parts |
|
27.90.2 |
Display panels on liquid crystals or on light-emitting diodes; electric equipment of the sound or light alarm system |
- |
|
28.23.13.120 |
Devices control and cash |
- |
|
29.32.30.163 |
Tachographs |
- |
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