Document from CIS Legislation database © 2003-2024 SojuzPravoInform LLC


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

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

Code according to the All-Russian Product Classifier by types of economic activity

OK 034-2014

(KPES 2008)

Product name



Cards with the built-in integrated circuits (smart card)



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


Terminals are cash, connected to the computer or data transmission network



Electronic computers the digital, containing in one case central processing unit and the input equipment and conclusion, integrated or not for data automation



Electronic computers digital, delivered in the form of systems for data automation



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



The input equipment or conclusion, the memory devices containing or not containing in one case



Devices the memorable and other devices of data storage



Devices of data automation others



Blocks, parts and accessories of computers



The equipment communication transferring with intakes



The equipment communication transferring without intakes



Equipment terminal (user) telephone or cable communication, video conference equipment



Parts and accessories of the communication equipment



Devices of the security or fire alarm and similar equipment


Receivers television (TVs) of the color image with the liquid crystal screen, the plasma panel



Video cameras for record and the other equipment for record or reproduction of the image


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,


The equipment is radar, radio navigational and the radio remote control

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


Tools, devices and machines for measurement or control which are not switched on in other groups



Devices and the equipment for telecommunications


Counters of production or electric power consumption

only regarding intellectual systems of accounting of electrical energy (capacity)

Devices roentgenoscopic (fluoroskopichesky)


Devices radiographic


Devices for functional diagnostic testings or for control of physiological parameters, applied in the medical purposes, not included in other groups



Magnetic cards



The equipment is electric lighting

only regarding LED lamps, LED lamps and their parts


Display panels on liquid crystals or on light-emitting diodes;

electric equipment of the sound or light alarm system


Devices control and cash




Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SoyuzPravoInform LLC.