Konstantin Kokurin, Legal Director of MyOffice

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As stated in the explanatory note to this normative legal act (NLA), it is aimed at "improving tax legislation and is aimed at stimulating economic entities to dispose of exclusive rights to the results of intellectual activity." At the same time, among the results of intellectual activity are indicated computer programs, databases and microcircuit topologies. According to the developers, there will be no loss of budget revenues when implementing these benefits.

The business community has long noted that registering intellectual property objects is unprofitable due to taxation peculiarities. "Whatever the investments in science and human capital, we will always be at a loss. The existing regulatory system is a sieve through which investments in technology and creativity, including government investments, leak out," said Andrey Krichevsky, member of the RSPP board and chairman of the RSPP Committee on argentina mobile number database Intellectual Property and Creative Industries, commenting on the results of a joint study by the RSPP and the National Research University Higher School of Economics, conducted back in 2021. According to the results of this study, Russia is losing 4.8% of GDP due to ineffective management of intellectual property. The measure implemented in this bill was included in the RSPP package of proposals.

"According to paragraph 3 of Article 257 of the Tax Code of the Russian Federation, intellectual property is an intangible asset, the rights to which are considered property. Historically, the results of intellectual activity in Russia were not perceived as an effective tool for making a profit. In the USSR, the commercialization of intellectual property was generally denied, and inventions and other achievements were considered public property," recalls patent attorney Olga Bondareva. "In connection with this, at many enterprises, even in our time, intellectual property was not taken into account in accounting."

points out that the changes are yet another additional measure of support for Russian companies that are owners of intellectual property: "The specified norm of the Tax Code existed before, but the new version expands its scope of application and provides the opportunity to use the benefit in more cases and to a larger circle of IT market participants. The changes to the Tax Code under consideration do not directly concern the issue of the completeness or incompleteness of IT assets; they regulate the specifics of taxation."

The question of whether these measures will work, according to Konstantin Kokurin, is premature: "We need to wait until these regulations come into force and look at the practice of their enforcement: how bureaucratic the process of obtaining such tax benefits will be and what difficulties IT market participants may encounter."

The main difficulty, according to Olga Bondareva, is the troublesome and lengthy procedures for registering rights: "Registration of trademarks and patents is a rather complex and lengthy process. You need to independently prepare an application, determine the registration classes, check the brand or technical solution for uniqueness. In addition, registration of intellectual property is accompanied by correspondence with Rospatent and bureaucratic nuances."