ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of September 30, 2022 No. 1729

About approval of the Regulations on the state accreditation of the Russian organizations performing activities in the field of information technologies

According to the paragraph the second Item 1.15 of article 284 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed Regulations on the state accreditation of the Russian organizations performing activities in the field of information technologies approved with the Government of Moscow.

2. Recognize to invalid:

the order of the Government of the Russian Federation of June 18, 2021 No. 929 "About the state accreditation of the organizations performing activities in the field of information technologies" (The Russian Federation Code, 2021, No. 26, the Art. 4953);

the order of the Government of the Russian Federation of July 29, 2022 No. 1350 "About modification of the Regulations on the state accreditation of the organizations performing activities in the field of information technologies" (The Russian Federation Code, 2022, No. 31, the Art. 5730).

3. To the ministry of digital development, communication and mass communications of the Russian Federation:

till November 1, 2022 to approve the list of types of activity in the field of information technologies;

till December 1, 2022 to approve administrative regulations of provision of the state service in the state accreditation of the organizations performing activities in the field of information technologies;

make explanations on the questions connected using this resolution.

4. To provide to the Federal Tax Service till November 20, 2022 to the Ministry of digital development, communication and mass communications of the Russian Federation of the data, stipulated in Item 25 Provisions approved by this resolution for the third quarter 2022.

5. This resolution becomes effective from the date of its official publication.

Approved by the Order of the Government of the Russian Federation of September 30, 2022 No. 1729

Regulations on the state accreditation of the Russian organizations performing activities in the field of information technologies

1. This Provision establishes procedure for the state accreditation of the Russian organizations performing activities in the field of information technologies (further - the organizations).

2. The state accreditation of the organizations is carried out for the purpose of rendering measures of the state support to them.

3. The state accreditation of the organizations is carried out by the Ministry of digital development, communication and mass communications of the Russian Federation (further - authorized body).

4. The organization which corresponds to the following criteria has the right to obtain the state accreditation:

a) core activity of the organization is one of the types of economic activity provided by appendix No. 1. If and) core activity of the organization is one of types of economic activity according to the list according to appendix No. 1. If main type of economic activity of the organization is the type to which according to the All-Russian Classifier of Economic Activities there correspond codes 26.20.4, 26.30. 16, 46.51.2, 47.91.2, 58.11, 58.13, 58.14, 58.19, 58.21, 58.29, 59.14, 60.10, 60.20, 63.91, 71.20.9, 73.11, 73.12, 73.20.1, 74.90.9, 85.30, 85.41, 85.42, 95.11, the state accreditation can be provided only when implementing by the organization of the additional types of activity corresponding to the codes provided by class 62 and (or) subclass 63.1. Regarding compliance to this criterion it is not performed concerning the organizations registered in the territories of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region or Kherson region and which submitted the application for provision of the state accreditation till July 1, 2025;

b) the average monthly amount of the payments and other remunerations added for benefit of physical persons - employees of the organization, determined proceeding from these calculations for insurance premiums which term of representation expired for date of filing of application about provision of the state accreditation, for the last 3 months of the last accounting (settlement) period, or the amount of the payments and other remunerations added for benefit of physical persons - employees of the organization applying the special tax regime "The automated simplified taxation system" determined based on data on the amounts and types of the paid income provided by such organization to tax authority according to the procedure, the stipulated in Clause 17 Federal Laws "About carrying out experiment on establishment of special tax regime "The automated simplified taxation system" for the last 3 months of the specified period it is not lower than the size of average monthly accrued payroll in the Russian Federation or average monthly accrued payroll in subject of the Russian Federation in which the organization, in the quarter preceding the specified period is registered. The criterion specified in this subitem is applied to the organizations created at least one quarter prior to date of filing of application about provision of the state accreditation;

c) revenue share from activities in the field of information technologies constitutes more than 30 percent of revenue of the organization (according to accounting (financial) records) in the year preceding year in which the organization submits the application for provision of the state accreditation. If the organization submits the application for provision of the state accreditation in year in which it is registered, and revenue of the organization (according to accounting data) from date of state registration of the organization till the day preceding date of submission of the specified statement exceeds 1 million rubles, revenue share from activities in the field of information technologies shall constitute more than 30 percent of revenue of the organization (according to accounting data) from date of state registration of the organization till the day preceding date of submission of the specified statement. If the organization submits the application for provision of the state accreditation in the year following after year in which it is registered and at the organization there is no revenue in year in which it is registered, and revenue of the organization (according to accounting data) from January 1 of year in which the organization submits the application for provision of the state accreditation, till the day preceding date of submission of the specified statement exceeds 2 million rubles, revenue share from activities in the field of information technologies shall constitute more than 30 percent of revenue of the organization (according to accounting data) from January 1 of year in which the organization submits the application for provision of the state accreditation, till the day preceding date of submission of the specified statement;

d) on the official site of the organization on the Internet (further respectively - Internet network, the website of the organization) information on the activities in the field of information technologies performed by this organization in Russian is placed. The website of the organization shall contain urgent data on the directions the performed organization of activities in the field of information technologies regarding the rendered services, and also the data on inclusion of programs for the electronic computers created and (or) created and used by the organization when implementing activities in the field of information technologies (in the presence) in the unified register of the Russian programs for electronic computers and databases (further - the register of the Russian software). The authorized body has the right to establish the additional requirements imposed to the website of the organization;

e) the organization provides possibility of disclosure to authorized body of data on the average monthly amount of the payments and other remunerations added for benefit of physical persons - employees of the organization, about application of the lowered rates of the insurance premiums provided by subitem 1.1 of Item 2, Items 2.2 and 2.2-1 of article 427 of the Tax Code of the Russian Federation for payers of the insurance premiums specified in the subitem 3 of Item 1 of article 427 of the Tax Code of the Russian Federation for the last and current years (if the organization submits documents for receipt of the state accreditation within year in which it is registered, - for the current year) and for at least 2 calendar years after filing of application about the provision of the state accreditation by submission (direction) to tax authority according to the procedure approved according to the subitem 1 of Item 1 and Item 2.3 of article 102 of the Tax Code of the Russian Federation the corresponding consent providing possibility of disclosure to authorized body of such data to date of filing of application about provision of the state accreditation;

e) the organization does not correspond to the criteria specified in Item 17 of this provision;

g) the organization corresponds to one of the following conditions:

the organization is not public joint stock company, and ownership, management or control directly and (or) indirectly in the relation of more than 50 percent of shares (shares) in the authorized (share) capital of such organization are performed by the Russian legal entities and (or) citizens of the Russian Federation;

the organization is public joint stock company and is not under control of foreign citizens, foreign states, foreign legal entities, the companies, other corporate educations having civil legal capacity, created according to the legislation of foreign states, and the international organizations, and also branches and representations of the specified foreign legal entities created in the territory of the Russian Federation (further - the foreign controlling person);

The government of the Russian Federation makes the decision on non-use to the organization which is not public joint stock company and ownership, management or control directly and (or) indirectly concerning 50 and less percent of shares (shares) in the authorized (share) capital of which are performed by the Russian legal entities and (or) citizens of the Russian Federation, the condition provided by the paragraph the second this subitem or to the organization which is public joint stock company and is under control of the foreign controlling person, the condition provided by the paragraph third this subitem;

the organization is the organization specified in Item 9 or Item 9 (1) this provision in which directly or indirectly participate the Russian Federation, the subject of the Russian Federation, the municipality and share of such participation constitutes at least 50 percent or one of founders of which is the Russian Federation.

4(1). The organization which is public joint stock company is considered being under control of the foreign controlling person in case of accomplishment of one of the following conditions:

a) the foreign controlling person has the right to dispose directly or indirectly of more than 50 percent of total quantity of the voices falling on voting shares (shares) constituting the authorized capital of the organization;

b) the foreign controlling person based on the agreement or on other bases acquired the right or power to determine the decisions made by the organization;

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