Self-regulatory organizations of software developers (SRPO)

In September, 2010 on the website of the Ministry of Telecom and Mass Communications (Ministry of Telecom and Mass Communications) the bill of introduction of amendments to the Law "About Information, Information Technologies and Data Protection" appeared. The document assumes introduction of institute of self-regulatory organizations of software developers (SRPO). Functions of the organizations will be: development of rules and standards of conducting business activity of creation of software, control of observance of these standards from the members and maintaining registers of software developers with providing them to executive authorities.

A register of SRPO will be maintained by Federal Service for Supervision of Communications, Information Technology and Mass Media, membership in it not less than 300 companies will become a condition of entering of the organization into the register.

Requirements to members of SRPO

The following requirements are imposed on members of SRPO: not less than 90% of income from development and consulting of the software, no more than 30% of expenses on purchase of software, databases and licenses for their use and also smoothly reduced restrictions on number of employees. It is planned that in 2011 the minimum number of developers should be 25 people, in 2012 – 15, in 2013 – 10, and, at last, since 2014 the limit will be set at the level of 5 employees.

The head of Russoft Valentin Makarov and the chief executive of Association of the enterprises of computer and information technologies (AP KIT) Nikolay Komlev consider overestimated requirements of the bill to SRPO and their members. They do not like, in particular, the minimum threshold in 300 members for SRPO and a 90% share in income from sale of software. Members of AP KIT already have an experience of creation of own self-regulatory organization in construction area, but concerning software development everything will depend on the conditions established by the law, Komlev says. "Руссофт" is not going to organize SRPO.

Tax benefits for software developers

As explained in the press service of the Ministry of Telecom and Mass Communications, emergence of SRPO is necessary for providing privileges to software developers on contributions to public foundations. In 2006 the amendments providing to software exporters a privilege on payment of the Unified Social Tax (UST) – 14% instead of 26% were already made to the Tax Code. A register of the export companies was maintained by the abolished recently Federal agency on information technologies, in it, according to Russoft association, more than 260 organizations were registered. Criteria of compliance of the IT companies to the status of exporters - not less than 70% of income from sale of products to foreign persons and not less than 50 employees in the state – were checked by the Federal Tax Service (FTS).

However from the beginning of 2010 of a privilege ceased to work: UST was replaced with pension fund contributions, Social insurance fund both federal and territorial funds of compulsory health insurance, the cumulative size of a rate this year is 26%, in the following – 34%. FTS will not be any more is engaged in check of legality of use of privileges to the IT companies, note in the Ministry of Telecom and Mass Communications, and public foundations, unlike tax administration, have no right to check revenue of the enterprises. Respectively, for recovery of a procedure for granting of privileges to the IT companies tools for control of their activity are necessary.

"SRPO participating companies should understand that providing organizational membership (and, therefore, providing privileges) to the companies which do not answer criteria will bring down all system of privileges that will influence their own business, - consider in the Ministry of Telecom and Mass Communications. - Thus, to expect that the unscrupulous companies will use privileges, it is groundless". The size of privileges will be regulated by separate amendments which drafts introduced to the State Duma the deputy Evgeny Fedorov and Ministry of Health and Social Development. In the project of the Ministry of Health and Social Development lowering of UST in 2011 – 17 up to 14%, in 2018 – to 21%, in 2019 – up to 28% is supposed, at the same time loss of income of funds will be compensated for the account of transfers from the federal budget.