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Non-targeted IT activities: cases from the monitoring service

The monitoring service publishes monthly articles analyzing negative cases in order to inform the participants of the technopark about minimizing the risks of conducting inappropriate activities. Once again, the Service reminds IT companies that all participants are required to receive income exclusively from priority activities in the field of ICT (hereinafter – LDPE in the field of ICT). Any income not related to such activities is considered non-earmarked.

This article examines the cases of companies providing platforms or LMS systems for educational services. Some of them, having a full-fledged infrastructure for hosting educational courses, incorrectly build business processes, providing educational services directly to customers. For example, companies may offer language courses or self-development courses with teachers who are actively involved in the learning process, including checking homework.

In order to comply with the technopark's requirements for generating income exclusively from LDPE in the field of ICT, participants are recommended to provide access to the platform for hosting educational services, rather than providing them directly. As part of this business model, educational service providers place their courses on the platform, and the final service is to provide access to the software product. Companies registered in the technopark usually choose the first point of the LDPE in the field of ICT, which covers the development, maintenance and implementation of software.

Only under paragraph 17 of the LDPE in the field of ICT, technopark participants can directly provide educational services in the IT field, such as programming, network management, web application development, algorithms (artificial intelligence, cryptography and others), analysis and work with big data, mobile application development, security in the field of information and communication technologies, development of interactive 3D applications, virtual and augmented reality applications, video game development, etc.

The monitoring Service urges participants to strictly comply with the obligation to receive income only from LDPE in the field of ICT and carefully monitor the preparation of accounting documentation, correctly indicating the types of services provided.