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Reconciliation of the list of workplaces


  In connection with the entry into force of 01.01.2019, changes to subparagraph 11 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation (hereinafter - the Tax Code) in accordance with Federal Law dated 03.09.2018 No. 297-FZ "On Amendments to Part Two of the Tax Code Of the Russian Federation "participants in the free economic zone in the territory of the city of federal significance of Sevastopol (hereinafter referred to as the FEZ participant) planning to apply reduced insurance premiums in the total amount of 7.6% from 01.01.2019 can contact the Department of Economic Development of the city of Sevastopol (hereinafter - the Department) for approval of the List of jobs of individuals involved in the implementation of the investment project in FEZ, benefits and other remuneration in favor of whom are charged with lower rates of insurance contributions (hereinafter - the List).

According to paragraph 2 of subparagraph 11 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation, a person who is engaged in the implementation of an investment project in a free economic zone is recognized as a person who has entered into an employment contract with a payer participating in a free economic zone, and his labor duties are directly related to the implementation of an investment project in a free economic zone, including the operation of fixed assets created as a result of the implementation of the investment project.

The approval of the List by the Department is subject to the data specified in the List, clause 3.11 "Number and qualifications of production, engineering and other personnel required for the implementation of the investment project" section 3 "Technical plan of the investment project" investment declaration, on the basis of which an agreement on conditions of activity in the FEZ (hereinafter referred to as the Agreement), taking into account the requirements of the provisions of subparagraph 11 of paragraph 1 of Article 427 of the Tax Code.

In the absence of clause 3.11 of the investment declaration of the FEZ participant, information on the number and qualifications of production, engineering, technical and other personnel necessary for the implementation of the investment project, as well as if it is necessary to make changes and additions to clause 3.11 of the investment declaration, the FEZ participant has the right to apply to the Department with a request to amend the Agreement in the manner prescribed by the Federal Law of 29.11.2014 No. 377-FZ "On the Development of the Republic of Crimea and the City of Federal Importance Sevastopol and the free economic zone in the territories of the Republic of Crimea and the city of federal significance of Sevastopol ", with the aim of clarifying the persons directly related to the implementation of the investment project in the FEZ.