The resolution was adopted pursuant to Presidential Decree No. UP-21 dated 10.02.2023 "On measures to further improve the criteria for dividing Business Entities into Categories, as well as tax policy and tax Administration".
The document approves the list of types of services in the field of ICT, containing 4 classes:
- telecommunications services;
- development, design and provision of technical support services for software and hardware complexes, information and management systems and other services in this field;
- information and data management services;
- other ICT services.
These classes are divided into 20 positions, and those, in turn, into 42 sub-positions. The full list can be found at the link.
The document was published in the National Database of Legislation and entered into force on 14.09.2023, reports "Norma".