Dear Readers,
To implement the amendments to the Tax Code aimed at promoting scientific and scientific-technical activities, the Ministry of Science and Higher education approved a new procedure1 for providing notifications on expenses for research, scientific-technical, and experimental-design work (R&D). These notifications will serve to substantiate corporate income tax deductions and to obtain income tax benefits.
The order approves the following forms of notifications:
- For research work;
- For the creation of scientific centers;
- For scientific-technical and/or experimental-design work.
Scientific organizations, companies, and subsoil users (applicants) must submit their applications for notification through the automated information system of the National Center for State Scientific and Technical Expertise (NCSTE). The application must follow the approved form and include documents confirming the expenses for conducting R&D, creating scientific centers, or acquiring relevant services.
The order specifies the list of documents that applicants must submit to NCSTE to confirm their expenses. Notifications are issued based on the decision of the National Scientific Council, which convenes no more than once a month.
The received notifications, along with the other documents substantiating expenses for R&D and creation of scientific centers, will enable the applicants to claim for the corresponding tax deductions and tax benefits.
The order will come into force on 1 January 2025.