The amendments to the Tax Code were submitted to the State Duma late on the evening of September 30, a move first noted by the Telegram channel Faridaily. Under the document, companies could factor the cost of building anti-drone defense facilities and buying specialized equipment into their profit tax calculations.

The condition is singular: all structures built and property purchased must be transferred free of charge into state ownership — to the Defense Ministry, Rosgvardia, the FSB, volunteer formations or the Emergencies Ministry. If the equipment stays with the company, the expenses cannot be used to reduce the tax.

The same rule applies to spending on those who will stand watch at such facilities: equipment, food supplies, and the fitting out and upkeep of duty stations. These costs can be counted toward the tax only if military personnel, security service officers, Rosgvardia or Emergencies Ministry staff are involved in the watch.

The amendments are proposed, among other things, to Article 146 of the Tax Code, which defines the object of VAT taxation. The authors of the draft propose that the construction of facilities needed for protection against drones and the purchase of specialized equipment be taken into account — such investments could be exempted from the tax.

The Finance Ministry announced these measures in mid-September. The planned changes to tax legislation became known in late September.

This week the government also introduced a moratorium on inspections of businesses affected by drone attacks. In August, Vladimir Putin signed a decree allowing temporary administration to be imposed on critically important facilities if their owners cannot ensure their protection. Among the grounds cited separately was the ineffectiveness of measures aimed at repelling drone attacks. Kremlin spokesman Dmitry Peskov later explained that such measures were meant to strengthen security. Until now, the mechanism has not been used in practice.

The decree came after several months of attacks by Ukrainian drones on oil refineries and Wildberries warehouses, TV Rain notes.