Moglino SEZ was created in accordance with the decree of the Government of the Russian Federation dated July 19, 2012 No. 729 "On the creation of a special economic zone of industrial and production type on the territory of the Pskov district of the Pskov region."
In accordance with Article 38 of the Federal Law "On Special Economic Zones in the Russian Federation" of July 22, 2005 N 116-FZ, tenants of special economic zones are provided with a guarantee against adverse changes in the legislation of the Russian Federation on taxes and fees. In other words, any acts of the legislation of the Russian Federation on taxes and fees, laws of the constituent entities of the Russian Federation on taxes and fees, regulatory legal acts of local governments on taxes and fees that worsen the position of taxpayers who are SEZ tenants, with the exception of acts of legislation of the Russian Federation on taxes and fees relating to the taxation of excisable goods are not applied to SEZ tenants during the term of the business agreement.
Besides, the interests of investors in the Pskov region are protected by: the Law of the Pskov Region "On tax benefits and state support for investment activities in the Pskov region", October 12, 2005, No. 473 and Federal Laws "On investment activities in the Russian Federation carried out in the form of capital investments”, “On Foreign Investments in the Russian Federation” and Federal Law of December 31, 2014 N 488-FZ “On Industrial Policy in the Russian Federation”.