The State Duma adopted in the third reading the law on the introduction of a superprofit of past years in the Russian Federation, Interfax reports.
It is assumed that this will bring additional income for the federal budget in the amount of about 300 billion rubles.
A document on the introduction of this tax was submitted to the State Duma in mid -June simultaneously with amendments to the Tax Code and the Budget Code.
The document establishes a one-time tax for large companies in which the average profit for 2021-2022. It turned out to be above 1 billion rubles. The tax rate will amount to 10 percent of the amount of profit for this two-year period over a similar indicator for 2018-2019
The tax will not affect companies created after 2020, small and medium-sized businesses, uniform payer organizations, as well as the oil and gas companies and coal companies, since this year this year already provides for additional tax exemptions for nonPPI and the damper for motor fuel.
The superprofit of past years (security tax on tax) according to the norm of 100 percent will be credited to the federal budget.