Questions

Specifics of document submission

  1. If an applicant wishes to have lessees' economic indicators considered, the applicant submits the register of leases for permanent structure(s), which contains information about existing leases (number, date), a list of permanent structures leased out (floor, facility/room number), area, names of lessees, TIN, PSRN and ACTEA (hereinafter referred to as the Lease Register)). The applicant also submits the documents specified in items 3–6, 9–11 of the List of Documents.*
  2. If the Applicant is an Individual Entrepreneur, under Federal Law No. 209-Z of 24 July 2007 “On Developing Small and Medium-sized Business in Russia,” the applicant submits a copy of the financial reporting executed on form MP-sp “Information on small business KPI.”
  3. If the Applicant and (or) lessee have real estate beyond the boundaries of the territory declared for the status, if the Applicant plans to have lease payments considered as investments, if the Applicant does not submit a report on cash flows to the tax authorities, the Applicant submits an Auditor’s report on facts noted during performance of approved procedures, prepared in accordance with current legislation (hereinafter referred to as the Auditor’s report) on investments over five calendar years, related to purchasing, creating, modernising, reconstructing non-current assets and preparing them for use . The Auditor’s report on lessees is required only if the Applicant intends to include in consideration for the status investments by the lessees in permanent structures indicated in the status application.
  4. If an Applicant intends to have fixed assets included in the Applicant’s capital assets considered when calculating the “Investment per hectare)” indicator, the following documents are submitted:
    • A copy of the Minutes of the general meeting of shareholders (participants) that decided to include the fixed assets in the Applicant’s charter capital;
    • A copy of the act of acceptance of the fixed assets;
    • A copy of the evaluation report on the fixed assets as of the time of their inclusion.
  5. If, in the year preceding that when the status application is submitted, the Applicant/lessee had standalone units, it submits reports on Form P-4 “Information on employee headcount and wages.”
  6. If the Applicant /lessee is capital for tax purposes at a legal entity’s capital address outside Moscow, the Applicant submits information (an excerpt) from the Unified State Taxpayer Register obtained no earlier than 30 days prior to submitting the status application.
  7. If the Applicant has a management company acting as its sole executive body, the Applicant encloses with the application a copy of the Minutes of the general meeting of shareholders that decided on transferring the relevant powers. In addition, the Applicant must submit a report on the management company that acts as the sole executive on Form 4-FSS.
  8. If, when applying for the status of a technopark or industrial park, the Applicant and the organisation applying for the status are different legal entities, then, on behalf of the management company, the documents listed in items 6 and 10 of the List of Documents are submitted, as well as the consent of the management company of a technopark or industrial park to submission of information about the technopark or industrial park’s indicators and consent to conclude an agreement on information exchange with the Moscow DSIPE.

* For individual entrepreneur lessees –the Applicant must submit additionally:
A copy of a report on Form N 1-entrepreneur “Information on the work of an individual entrepreneur” certified by the individual entrepreneur lessee or by an authorised person.
A copy of a simplified taxation system, or a copy of a tax return on the individual’s income (Form 3-TIPI) certified by the individual entrepreneur lessee or by an authorised person, if the individual entrepreneur lessee does not apply special tax regimes.

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Specifics of calculating economic indicators

CONSIDERING ECONOMIC INDICATORS FOR SPECIALISED LESSEES

Economic indicators are calculated as a total for applicants working in specialised fields and for specialised lessees.

Specialised activity:

For industrial complexes – work in the manufacturing industry (excluding tobacco product manufacturing).

For technoparks – work pertaining to the manufacturing industry (excluding tobacco product manufacturing), to R&D, technical and other tests, certification, work in information and communications.

For industrial parks – work pertaining to the manufacturing industry (excluding tobacco product manufacturing), to R&D, technical and other tests, certification, work in information and communications, provided said work is technologically linked to work pertaining to the manufacturing industry (excluding tobacco product manufacturing).

Specialised lessee:

For industrial complexes – a lessee that performs specialised work and has concluded an agreement with the Applicant for a term of over one year, duly capital as established by the legislation of the Russian Federation.

For technoparks and industrial parks – a lessee that performs specialised work, whose capital address is in Moscow, that does not have standalone units outside Moscow. At least 70% of the area occupied by specialised lessees must be transferred to them on the basis of long-term leases (for a term of at least one year).

CALCULATING ECONOMIC INDICATORS FOR THE APPLICANT AND THE SPECIALISED LESSEE

  1. Investments over five calendar years per hectare – the total of all figures on line 4221 of the report on cash flow (NIAD Form No. 4) over five calendar years, divided by the area of all land plots declared for the status.
  2. Revenues for the calendar year per hectare
    where: R is the Applicant’s revenues from the activity performed on the territory of the real estate declared for the status; 
    RPR is the revenues determined as income from the economic activity listed on the core business line, indicated in the confirmation certificate of the core business for the calendar year, divided by the area of all of the Applicant’s land plots; 
    S1 is the average staff headcount determined as the total of all the average staff numbers indicated on Forms P-4 “Information on employee headcount and wages” over a calendar month of the year (submitted in regard to standalone units located within the declared real estate facilities), divided by 12; 
    S2 is the average staff headcount indicated on Form 4-FSS. R=RPR x S1/S2
  3. Payroll budget over the calendar year per hectare – line 1 of column 3 of table 6 on Form 4-FSS, divided by the area of all the land plots declared for the status.
  4. Average staff headcount is the staff number on page 1 of Form 4-FSS.
  5. Employee average wages means the payroll budget for the calendar year (see item 3), divided by the average staff headcount (see item 4). The figure obtained is divided by 12.

SPECIFICS OF CALCULATING INDICATORS FOR CERTAIN TYPES OF APPLICANT AND LESSEE

  1. If an Applicant /lessee had standalone units in the year preceding application submission and (or) an address of the executive body of a legal entity outside Moscow, the following procedure for calculating the indicators is used:
    VRPR is revenues defined as income from the type of economic activity indicated on the core business line, stated in the confirmation certificate of the core business, multiplied by line 040 from Addendum 5, sheet 02 of the profit tax return and divided by the area of all the land plots declared; 
    Payroll budget for the calendar year per hectare is the sum for 12 months of the calendar year in accordance with line 1 of “Accrued payroll budget for the fiscal month” Table from Form P-4 “Information on employee headcount and wages”, divided by the area of all the land plots declared for the status; 
    Average staff headcount is the sum for 12 months of the calendar year from line 1 of the table “Average staff headcount for the fiscal month” of Form P-4 “Information on employee headcount and wages”, divided by 12.
  2. If an Applicant has a management company acting as its sole executive body, the Applicant may include its indicators in the calculations of average wages: payroll budget of the management company (on Form 4-FSS) and average staff headcount of the management company (on Form 4-FSS) and the Applicant’s average staff headcount. The resulting number is divided by 12.

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