It is proposed to introduce a tax exemption in relation to the transfer of exclusive rights to computer programs and databases included in the unified register of the results of research, development and technological work for military, special or dual purposes. Amendments, which will be called upon to exempt from VAT , are proposed to be made to Article 149 of the Tax Code. Thus, it is planned to submit a bill to the government in October 2022 , and to the State Duma – in February 2023 . The amendments proposed by the Ministry of Finance are relevant primarily for developers of automatic control systems that outsource software production, the source in the defense industry noted.
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