According to Sazanov, the amendments will affect a wide range of industries. Since part of the profit tax goes to regional budgets, the changes will have to be discussed with the State Duma.
At the beginning of August, he said that companies were complaining to the Ministry of Finance about the inability to account for part of the costs of protection against attacks when calculating the tax base for profit tax. At the same time, the deputy minister clarified that, according to the ministry’s own assessment, most such expenses can already be accounted for, and the resulting shortfall in budget revenue should not be significant.
Sazanov also suggested that the new rules could be extended to the entire year 2026. He did not disclose details of the planned amendments.
Finance Minister Anton Siluanov said back in June that the costs of passive and active protection of enterprises could already be included in production costs and reduce taxable profit. At that time, the authorities did not plan to create a separate fund to finance the protection of fuel and energy complex enterprises, and Siluanov said: “They have the money. They are ready to buy it themselves”.
Separate rules already apply to damage after attacks: in a letter dated September 1, the Ministry of Finance explained that losses from property destroyed as a result of a UAV attack and the costs of eliminating the consequences can be accounted for as non-operating expenses when calculating profit tax. The planned amendments, judging by Sazanov’s previous statements, are meant to close the remaining cases in which certain types of protection and restoration costs for facilities cannot be accounted for under the current rules.
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