ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of October 31, 2025 No. 1709

About the list of the documents submitted by the organization realizing the project for the purpose of provision of measure of the state support providing the tax deduction, procedure for their consideration and also about conditions of provision of such measure of the state support

According to article 4 of the Federal law "About Protection and Encouragement of Capital Investments in the Russian Federation" Government of the Russian Federation decides:

1. Approve enclosed:

the list of the documents submitted by the organization realizing the project for the purpose of provision of measure of the state support providing the tax deduction;

Rules of consideration of the documents submitted by the organization realizing the project for the purpose of provision of measure of the state support providing the tax deduction;

conditions of provision of measure of the state support providing the tax deduction.

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

Approved by the Order of the Government of the Russian Federation of October 31, 2025, No. 1709

The list of the documents submitted by the organization realizing the project for the purpose of provision of measure of the state support providing the tax deduction <*>

1. The documents submitted by the organization realizing the project, for the purpose of provision of measure of the state support providing the tax deduction (further - the tax deduction) in case of application of the tax deduction on creation (construction) or reconstruction and (or) upgrade (further - creation) objects of the providing and (or) accompanying infrastructures necessary for implementation of the investment project, including on reconstruction of the infrastructure facilities which are in the state-owned (municipal) property or property of the regulated organizations (including costs for technological accession (adjunction) to engineering and transportation networks):

data on compliance of the created infrastructure facilities to requirements of the project (in a free form) with indication of infrastructure facilities, costs for which creation are planned to be compensated at the expense of the tax deduction, with their reference to the providing or accompanying infrastructure, with indication of the final asset holder of infrastructure facilities, expected start date of application of the tax deduction, the predicted total amount of costs which are planned to be compensated at the expense of the tax deduction (with breakdown by years for the planned term of application of the tax deduction);

the passport of infrastructure facility with indication of the location of infrastructure facility, the name of infrastructure facility, the area of the object of infrastructure, actual cost of infrastructure facility, its capacity (in the presence) (at the discretion of the organization realizing the project other parameters (indicators) of the created infrastructure facility can be specified) according to the form of the passport of infrastructure facility approved by the Ministry of Economic Development of the Russian Federation according to the paragraph third the subitem "an" of Item 26 of the Rules of cost recovery specified regarding 1 article 15 of the Federal law "About Protection and Encouragement of Capital Investments in the Russian Federation" suffered by the organization realizing the project within implementation of the investment project concerning which the agreement on protection and encouragement of the capital investments approved by the order of the Government of the Russian Federation of October 3, 2020 No. 1599 "About procedure for cost recovery is signed specified regarding 1 article 15 of the Federal law "About Protection and Encouragement of Capital Investments in the Russian Federation" suffered by the organization realizing the project within implementation of the investment project concerning which the agreement on protection and encouragement of capital investments is signed";

data on the costs calculated according to method of calculation of the costs specified regarding 1 article 15 of the Federal law "About Protection and Encouragement of Capital Investments in the Russian Federation" concerning which the tax deduction is provided which is appendix to Rules of consideration of the documents submitted by the organization realizing the project for the purpose of provision of measure of the state support providing the tax deduction, the approved order of the Government of the Russian Federation of October 31, 2025 No. 1709 "About the list of the documents submitted by the organization realizing the project for the purpose of provision of measure of the state support providing the tax deduction, procedure for their consideration and also about conditions of provision of such measure of the state support" (further - method of calculation of costs);

data on the estimated cost of infrastructure facilities, including on each infrastructure facility which relations on creation are governed by the legislation on town-planning activities, the positive conclusions about conducting state examination of the project documentation of infrastructure facilities and check of reliability of determination of their estimated cost, including on each infrastructure facility (in case of creation of infrastructure facility according to part 20 of article 15 of the Federal law "About Protection and Encouragement of Capital Investments in the Russian Federation" (further - the Federal Law) submission of such documents is not required);

the positive conclusions about conducting the state environmental assessment of the project documentation in the cases provided by part 6 of article 49 of the Town-planning code of the Russian Federation;

the positive conclusion about carrying out technological audit of the real estate objects and linear objects created (constructed) or reconstructed within the project, costs on the which creation are planned to be compensated at the expense of the tax deduction according to Items 1 - 3 parts 1 of article 15 of the Federal Law, issued state (budget or autonomous) the organization subordinated to Ministry of Construction of Russia authorized on conducting state examination of the project documentation and results of engineering researches according to the procedure established by the Government of the Russian Federation according to Item 7 of part 9 of article 15 of the Federal Law;

copy of the agreement on complex development of the territory (when applicable);

data on the realization of premises enabled by the organization realizing the project, for the price determined proceeding from the work of average market value of one square meter, approved by Ministry of Construction of Russia, and the total area of such rooms reduced by the amount planned to cost recovery (when applicable);

agreements on technological accession to networks electro-, and (or) gazo-, and (or) warm, and (or) water supply and (or) water disposal, to transportation networks with indication of cost and terms of performance of works (in the presence);

data on the predicted amount of the amounts of the taxes and obligatory payments which are subject to payment in budgets of public legal entities each of which is the party of the federal agreement on protection and encouragement of capital investments, in connection with project implementation (with breakdown on types of tax and obligatory payments, by years and under budgets of the budget system of the Russian Federation for the planned term of application of the tax deduction);

data on amount of earlier compensated costs specified regarding 1 article 15 of the Federal Law including on each infrastructure facility (when applicable), about form in which compensation of such costs, and also about amount of earlier indemnified actual damage (with indication of year and the amount of compensation, including on each infrastructure facility was performed (when applicable);

data on the size of the provided measures of direct state support in connection with implementation of the project;

the list of the made costs, including on each infrastructure facility;

copies of delivery-acceptance certificates, other documents confirming transfer of objects of the accompanying project infrastructure on balance of the regulated organization or public legal entity (when applicable);

in case of creation of infrastructure facility according to part 20 of article 15 of the Federal Law - copies of the documents confirming stay on balance of the regulated organization of the created infrastructure facility, the copy of acts of the performed works on agreements on technological accession to networks electro-, and (or) gazo-and (or) warm, and (or) water supply and (or) water disposal, and also the copy of the payment documents confirming payment of the performed works, copies of permissions of authorized body of technical supervision to the admission in operation of the power station (object) (in the presence) (including in case of application of the tax deduction concerning costs for the infrastructure facility specified in the paragraph the second Item of 9 conditions of provision of measure of the state support providing the tax deduction of the documents approved by the order of the Government of the Russian Federation of October 31, 2025 No. 1709 "About the list submitted by the organization realizing the project, for the purpose of provision of measure of the state support providing the tax deduction, procedure for their consideration and also about conditions of provision of such measure of the state support");

the copy of the document of federal executive body in the field of regulation of rates or executive bodies of subjects of the Russian Federation in the field of state regulation of rates about approval of payment for technological connection of power receiving devices and objects of electric grid economy in accordance with the legislation of the Russian Federation about power industry (in the presence);

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