A presidential decree approved measures to further stimulate the export potential of domestic producers.
Starting January 1, 2019, the tax base of legal entities with a share of exports in the total revenue from the sale of goods (works, services) of more than 15%, including through the commissioner (attorney), will be reduced on:
— income tax of legal entities in terms of profit attributable to the volume of sales of goods (works, services) for export;
— a single tax payment in terms of the volume of sales of goods (works, services) for export.
At the same time, these benefits do not apply to the export of a number of commodities, as well as international transportation services (except for vehicles) and transportation through pipelines and gas pipelines.