A special recording procedure for certain securities will be in effect until the end of 2025
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Income tax relief, VAT relief and preference for mineral extraction tax have been introduced for residents of the Arctic zone. The amendments define:
- conditions for applying a zero rate of income tax to the federal budget;
- list of works (services) for icebreaker assistance of sea vessels and sea transportation of goods taxed at a zero VAT rate;
- the procedure for applying the tax deduction for the mineral extraction tax when extracting minerals from a new subsoil plot.
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