Tax Code st 346.26 clause 2. When can I return to the application of envd
1. The tax system in the form of a single tax on imputed income for individual species activities is established by this Code, enforced by regulatory legal acts of representative bodies of municipal districts, urban districts, laws of cities of federal significance of Moscow, St. Petersburg and Sevastopol and is applied along with common system taxation (further in this chapter - general mode taxation) and other taxation regimes provided for by law Russian Federation about taxes and fees.
(as amended by Federal laws of December 31, 2002 N 191-ФЗ, dated July 29, 2004 No. 95-ФЗ, dated July 21, 2005 No. 101-ФЗ, dated November 29, 2014 No. 379-ФЗ)
1.1. In the city of federal significance Moscow, the tax system in the form of a single tax on imputed income for certain types of activities can be put into effect for a period of up to two years from the date of changing the boundaries of the city of federal significance of Moscow in certain municipalities included in the intracity territory of the city of federal significance of Moscow as a result of a change in its borders, if on the day of their change the specified taxation system was in effect in such municipalities on the basis of regulatory legal acts of representative bodies of municipal districts and urban districts.
(Clause 1.1 is introduced by the Federal Law of 29.06.2012 N 96-ФЗ)
2. The taxation system in the form of a single tax on imputed income for certain types of activities (hereinafter in this chapter - a single tax) can be applied by decision of representative bodies of municipal districts, urban districts, legislative (representative) government bodies of cities of federal significance Moscow, St. Petersburg and Sevastopol in relation to the following types of entrepreneurial activity:
(as amended by Federal Laws of July 29, 2004 N 95-ФЗ, dated November 29, 2014 N 379-ФЗ)
1) the provision of domestic services. Codes of activities in accordance with the All-Russian Classifier of Species economic activity and service codes in accordance with the All-Russian classifier of products by type of economic activity related to household services, are determined by the Government of the Russian Federation;
(Clause 1 as amended by the Federal Law of 03.07.2016 N 248-FZ)
2) the provision of veterinary services;
3) the provision of repair, maintenance and car wash services vehicle;
4) the provision of services for the temporary possession (use) of parking lots for motor vehicles, as well as for the storage of motor vehicles in paid parking lots (except for penalty parking lots);
(as amended by Federal Laws of July 22, 2008 N 155-ФЗ, dated 25.06.2012 N 94-ФЗ)
4.1) has lost force. - the federal law dated July 21, 2005 N 101-FZ;
5) the provision of motor transportation services for the transportation of passengers and goods, carried out by organizations and individual entrepreneurs, having on the right of ownership or other right (use, possession and (or) disposal) no more than 20 vehicles designed to provide such services;
(Clause 5 as amended by the Federal Law of July 21, 2005 N 101-FZ)
6) retailcarried out through shops and pavilions with a sales area of \u200b\u200bnot more than 150 square meters for each object of the organization of trade. For the purposes of this chapter, retail trade carried out through shops and pavilions with a sales area of \u200b\u200bmore than 150 square meters for each object of the organization of trade is recognized as a type of entrepreneurial activity for which a single tax is not applied;
(Clause 6 as amended by the Federal Law of July 21, 2005 N 101-FZ)
7) retail trade carried out through objects of a stationary trading network that does not have trading floors, as well as objects of a non-stationary trading network;
(as amended by Federal laws of July 21, 2005 N 101-ФЗ, dated July 22, 2008 N 155-ФЗ)
8) the provision of services cateringcarried out through the objects of public catering with an area of \u200b\u200bthe hall serving visitors no more than 150 square meters for each object of public catering. For the purposes of this chapter, the provision of catering services provided through catering facilities with an area of \u200b\u200bthe customer service area of \u200b\u200bmore than 150 square meters for each catering facility is recognized as a type of entrepreneurial activity in respect of which a single tax is not applied;
(Clause 8 was introduced by the Federal Law of July 21, 2005 N 101-ФЗ, as amended by the Federal Laws of May 17, 2007 N 85-ФЗ, dated July 22, 2008 N 155-ФЗ)
9) the provision of catering services carried out through catering facilities that do not have a visitors service hall;
(Clause 9 is introduced by the Federal Law of July 21, 2005 N 101-ФЗ)
(Clause 10 as amended by the Federal Law of July 22, 2008 N 155-ФЗ)
(Clause 11 as amended by the Federal Law of 25.06.2012 N 94-FZ)
12) the provision of services for temporary accommodation and accommodation by organizations and entrepreneurs using these services in each facility total area premises for temporary placement and residence of not more than 500 square meters;
(Clause 12 was introduced by the Federal Law of July 21, 2005 N 101-ФЗ, as amended by the Federal Law of May 17, 2007 N 85-ФЗ)
13) the provision of services for the transfer to temporary possession and (or) the use of trading places located in the objects of the stationary trading network, which do not have trading floors, objects of the non-stationary trading network, as well as catering facilities that do not have a hall for serving visitors;
(as amended by Federal Laws of 05.17.2007 N 85-ФЗ, dated 22.07.2008 N 155-ФЗ)
14) the provision of services for the transfer into temporary possession and (or) for use land plots for placement of stationary and non-stationary trading network objects, as well as public catering facilities.
(Clause 14 as amended by the Federal Law of July 22, 2008 N 155-ФЗ)
2.1. The single tax does not apply to the types of business referred to in paragraph 2 of this articlein the following cases:
(as amended by the Federal Law of November 29, 2014 N 382-ФЗ)
in the event such activities are carried out within the framework of a simple partnership agreement (agreement on joint activity) or a trust management agreement;
in the case of the implementation of such activities by taxpayers classified as largest in accordance with Article 83 of this Code;
(paragraph introduced by the Federal Law of November 29, 2014 N 382-ФЗ)
if established in municipality (a city of federal significance Moscow, St. Petersburg or Sevastopol) in accordance with Chapter 33 of this Code of the trade fee in relation to such activities.
(paragraph introduced by the Federal Law of November 29, 2014 N 382-ФЗ)
The single tax does not apply to the types of entrepreneurial activities referred to in subparagraphs 6 to 9 of paragraph 2 of this article, if they are carried out by organizations and individual entrepreneurs, who transferred in accordance with chapter 26.1 of this Code to pay a single agricultural tax, and these organizations and individual entrepreneurs sell through their objects of organization of trade and (or) public catering the agricultural products produced by them, including primary processing products made by them from agricultural raw materials of their own production.
(paragraph introduced by Federal Law of 13.03.2006 N 39-ФЗ)
(Clause 2.1 is introduced by the Federal Law of July 21, 2005 N 101-ФЗ)
2.2. The following is not entitled to transfer to the payment of a single tax:
(as amended by the Federal Law of 25.06.2012 N 94-FZ)
1) organizations and individual entrepreneurs, whose average number of employees for the previous calendar year, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people.
(as amended by the Federal Law of 25.06.2012 N 94-FZ)
The provisions of this subparagraph shall not apply to consumer cooperation organizations operating in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-1 "On consumer cooperation (consumer companies, their unions) in the Russian Federation", as well as to business companies whose sole founders are consumer companies and their unions that carry out their activities in accordance with the specified Law;
(the paragraph was introduced by the Federal Law of 02.10.2012 N 161-ФЗ (as amended on 10/30/2017))
2) organizations in which the share of other organizations is more than 25 percent. This restriction does not apply to organizations authorized capital which consists entirely of contributions public organizations disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the payroll fund is at least 25 percent, for consumer cooperative organizations operating in accordance with the Law of the Russian Federation of June 19, 1992 N 3085- 1 "On consumer cooperation (consumer societies, their unions) in the Russian Federation", as well as on business companies whose sole founders are consumer societies and their unions that carry out their activities in accordance with the specified Law;
4) educational organizations, medical organizations and social services organizations regarding entrepreneurial activities in the provision of public catering services, provided for by subparagraph 8 of clause 2 of this article, if the provision of public catering services is an integral part of the functioning of these organizations and these services are provided directly by these organizations;
(Clause 4 as amended by the Federal Law of November 27, 2017 No. 346-FZ)
5) organizations and individual entrepreneurs engaged in the types of entrepreneurial activities specified in subparagraphs 13 and 14 of paragraph 2 of this article, in terms of the provision of services for the transfer to temporary possession and (or) the use of gas stations and gas stations.
(Clause 2.2 is introduced by the Federal Law of July 22, 2008 N 155-ФЗ)
2.3. If, according to the results of the tax period, the taxpayer has an average number of employees exceeding 100 people and (or) he has violated the requirement established by subparagraph 2 of paragraph 2.2 of this article, he is considered to have lost the right to apply the taxation system established by this chapter and transferred to the general taxation regime from the beginning of the tax period in which violations of these requirements were committed. In this case, the amount of taxes payable when using the general taxation regime is calculated and paid in accordance with the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs.
(as amended by the Federal Law of 25.06.2012 N 94-FZ)
(Clause 2.3 is introduced by the Federal Law of July 22, 2008 N 155-ФЗ)
3. Normative legal acts of representative bodies of municipal districts, urban districts, laws of cities of federal significance in Moscow, St. Petersburg and Sevastopol establish:
(as amended by Federal Laws of July 29, 2004 N 95-ФЗ, dated May 17, 2007 No. 85-ФЗ, dated November 29, 2014 No. 379-ФЗ)
1) has lost force. - Federal Law of July 21, 2005 N 101-FZ;
2) the types of entrepreneurial activity in respect of which a single tax is introduced, within the limits of the list established by clause 2 of this article.
When introducing a single tax in respect of entrepreneurial activities in the provision of household services, a list of their groups, subgroups, types and (or) individual household services to be transferred to pay a single tax may be determined;
(the paragraph was introduced by the Federal Law of 18.06.2005 N 63-ФЗ)
3) the values \u200b\u200bof the coefficient K2 specified in Article 346.27 of this Code, or the values \u200b\u200bof this coefficient, taking into account the features of doing business.
(Clause 3 as amended by the Federal Law of July 21, 2005 N 101-FZ)
4. Payment by organizations of a single tax provides for their exemption from the obligation to pay corporate income tax (in respect of profit derived from entrepreneurial activities taxed single tax), tax on property of organizations (in relation to property used for entrepreneurial activities subject to single tax, except for objects real estate, the tax base by which it is defined as their cadastral value in accordance with this Code).
(as amended by Federal laws of 07.07.2003 N 117-ФЗ, dated 21.07.2005 N 101-ФЗ, dated 24.07.2009 N 213-ФЗ, dated 02.04.2014 N 52-ФЗ)
Payment of individual tax by individual entrepreneurs provides for their exemption from the obligation to pay income tax individuals (in respect of income derived from single tax business), property tax of individuals (in respect of property used to carry out business, taxed by a single tax, with the exception of taxable property tax on individuals included in the list defined by in accordance with paragraph 7 of Article 378.2 of this Code, taking into account the features provided for in paragraph two of paragraph 10 of Article 378.2 of this Code).
(as amended by Federal laws of 07.07.2003 N 117-ФЗ, dated 21.07.2005 N 101-ФЗ, dated 24.07.2009 N 213-ФЗ, dated 29.11.2014 N 382-ФЗ)
Organizations and individual entrepreneurs who are taxpayers of the single tax are not recognized as taxpayers of value added tax (in respect of transactions recognized as objects of taxation in accordance with Chapter 21 of this Code, carried out as part of entrepreneurial activities taxed by the single tax), excluding value added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, including the amount of tax payable upon completion of the customs procedure of the free customs zone in the territory of the Special economic zone in the Kaliningrad region, as well as value added tax paid in accordance with Articles 161 and 174.1 of this Code.
(as amended by Federal laws of November 27, 2010 N 306-ФЗ, dated March 30, 2016 N 72-ФЗ, dated November 27, 2017 N 335-ФЗ)
Calculation and payment of other taxes, fees and insurance premiums is carried out by taxpayers in accordance with the legislation of the Russian Federation on taxes and fees.
(as amended by Federal Law of 30.11.2016 N 401-ФЗ)
(Clause 4 as amended by the Federal Law of December 31, 2002 No. 191-FZ)
5. Taxpayers are required to comply with the settlement and cash operations in cash and non-cash forms, established in accordance with the legislation of the Russian Federation.
6. When carrying out several types of entrepreneurial activity subject to single taxation in accordance with this chapter, the indicators necessary for calculating the tax are recorded separately for each type of activity.
7. Taxpayers carrying out other types of entrepreneurial activity, along with entrepreneurial activity subject to single taxation, are required to keep separate records of property, liabilities and business operations in respect of entrepreneurial activity subject to single taxation, and entrepreneurial activity in respect of which taxpayers pay taxes in accordance with a different taxation regime. In this case, accounting of property, liabilities and business operations in relation to types of entrepreneurial activity subject to single taxation is carried out by taxpayers in the generally established manner.
(as amended by Federal laws of 07.07.2003 N 117-ФЗ, dated 21.07.2005 N 101-ФЗ)
Taxpayers who carry out other types of entrepreneurial activities along with entrepreneurial activities subject to single taxation, calculate and pay taxes and fees in relation to these types of activities in accordance with other taxation regimes provided for by this Code.
(the paragraph was introduced by the Federal Law of December 31, 2002 N 191-ФЗ, as amended by the Federal Law of July 7, 2003 N 117-ФЗ)
8. Organizations and individual entrepreneurs in the transition from the general tax regime to the payment of a single tax following rule: the amount of value added tax calculated and paid by the taxpayer of value added tax on the amount of payment (partial payment) received prior to the transition to the payment of a single tax on account of future deliveries of goods, work, services or transfer of property rights carried out in the period after transition to the payment of a single tax, deductible in the latter tax periodpreceding the month the taxpayer transfers the value added tax to pay the single tax, if there are documents proving the return of the tax amounts by the buyer in connection with the transition of the taxpayer to the payment of the single tax.
(Clause 8 is introduced by the Federal Law of 05.17.2007 N 85-ФЗ)
9. Organizations and individual entrepreneurs paying a single tax, when switching to a general taxation regime, comply with the following rule: the amount of value added tax presented to a taxpayer who has switched to paying a single tax on goods (work, services, property rights) that he has acquired, which have not been used in activities subject to single taxation, are deductible upon transition to the general taxation regime in the manner prescribed by Chapter 21 of this Code for value added tax payers.
(Clause 9 is introduced by the Federal Law of 05.17.2007 N 85-ФЗ)
1. The taxation system in the form of a single tax on imputed income for certain types of activities is established by this Code, is enforced by regulatory legal acts of representative bodies of municipal districts, urban districts, laws of federal cities of Moscow, St. Petersburg and Sevastopol and is applied along with the general system taxation (hereinafter referred to as the general taxation regime) and other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.
1.1. In the city of federal significance Moscow, the tax system in the form of a single tax on imputed income for certain types of activities can be put into effect for a period of up to two years from the date of changing the boundaries of the city of federal significance of Moscow in certain municipalities included in the intracity territory of the city of federal significance of Moscow as a result of a change in its borders, if on the day of their change the specified taxation system was in effect in such municipalities on the basis of regulatory legal acts of representative bodies of municipal districts and urban districts.
Change Information:
4) the provision of services for the temporary possession (use) of parking lots for motor vehicles, as well as for the storage of motor vehicles in paid parking lots (except for penalty parking lots);
2.1. The single tax does not apply to the types of entrepreneurial activities referred to in paragraph 2 of this article in the following cases:
in the event such activities are carried out within the framework of a simple partnership agreement (agreement on joint activity) or a trust management agreement;
in the case of the implementation of such activities by taxpayers classified as largest in accordance with Article 83 of this Code;
in case of establishment in the municipality (city of federal significance Moscow, St. Petersburg or Sevastopol) in accordance with Chapter 33 of this Code of the trade fee in relation to such activities.
The single tax does not apply to the types of entrepreneurial activities referred to in subparagraphs 6–9 of paragraph 2 of this article, if they are carried out by organizations and individual entrepreneurs that have transferred to the single agricultural tax in accordance with Chapter 26.1 of this Code, and these organizations and individual entrepreneurs sell through their objects of organization of trade and (or) public catering their agricultural products, including primary processing products made by them from agricultural raw materials of their own production.
2.2. The following is not entitled to transfer to the payment of a single tax:
1) organizations and individual entrepreneurs, whose average number of employees for the previous calendar year, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people.
The provisions of this subparagraph shall not apply to consumer cooperation organizations operating in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-I "On consumer cooperation (consumer companies, their unions) in the Russian Federation", as well as to business companies whose sole founders are consumer companies and their unions that carry out their activities in accordance with the specified Law;
2) organizations in which the share of other organizations is more than 25 percent. This restriction does not apply to organizations whose authorized capital consists entirely of contributions from public organizations of persons with disabilities, if the average number of people with disabilities among their employees is at least 50 percent, and their share in the payroll fund is at least 25 percent, and to consumer cooperation organizations that carry out its activities in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-I "On Consumer Cooperation (Consumer Societies, Their Unions) in the Russian Federation", as well as on business entities whose sole founders are consumer societies and their unions that carry out its activities in accordance with the specified Law;
4) educational organizations, medical organizations and social services organizations regarding entrepreneurial activities in the provision of public catering services, provided for by subparagraph 8 of clause 2 of this article, if the provision of public catering services is an integral part of the functioning of these organizations and these services are provided directly by these organizations;
5) organizations and individual entrepreneurs engaged in the types of entrepreneurial activities specified in subparagraphs 13 and 14 of paragraph 2 of this article, in terms of the provision of services for the transfer to temporary possession and (or) the use of gas stations and gas stations.
2.3. If, according to the results of the tax period, the taxpayer has an average number of employees exceeded 100 people and (or) he has violated the requirements established by subparagraph 2 of paragraph 2.2 of this article, and (or) in carrying out the types of business activities referred to in subparagraphs 6 and 7 of paragraph 2 of this of the article, he realized the sale of goods not related to retail trade in accordance with the twelfth paragraph of Article 346.27 of this Code, he is considered to have lost the right to apply the taxation system established by this chapter and transferred to the general taxation regime from the beginning of the tax period in which violations of these requirements have been committed. In this case, the amount of taxes payable when using the general taxation regime is calculated and paid in accordance with the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs.
3. Normative legal acts of representative bodies of municipal districts, urban districts, laws of cities of federal significance in Moscow, St. Petersburg and Sevastopol establish:
The payment of a single tax by individual entrepreneurs provides for their exemption from the obligation to pay tax on personal income (in respect of income derived from entrepreneurial activities taxed by a single tax), property tax on individuals (in relation to property used for entrepreneurial activity taxed by a single tax, with the exception of taxable property tax on individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, taking into account the features provided for in paragraph two of paragraph 10 of Article 378.2 of this Code).
Organizations and individual entrepreneurs who are taxpayers of the single tax are not recognized as taxpayers of value added tax (in respect of transactions recognized as objects of taxation in accordance with Chapter 21 of this Code, carried out as part of entrepreneurial activities taxed by the single tax), excluding value added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, including the amount of tax payable upon completion of the customs procedure of the free customs zone
7. Taxpayers carrying out other types of entrepreneurial activity along with entrepreneurial activity subject to taxation by a single tax are required to keep separate records of property, liabilities and business operations in respect of entrepreneurial activity subject to taxation by a single tax and entrepreneurial activity in respect of which taxpayers pay taxes in accordance with a different tax regime. At the same time, the accounting of property, liabilities and business operations in relation to types of entrepreneurial activity subject to single taxation is carried out by taxpayers in the generally established manner.
Taxpayers who carry out other types of entrepreneurial activities along with entrepreneurial activities subject to single taxation, calculate and pay taxes and fees in relation to these types of activities in accordance with other taxation regimes provided for by this Code.
8. Organizations and individual entrepreneurs, when switching from the general taxation regime to the payment of single tax, comply with the following rule: the amount of value added tax calculated and paid by the taxpayer of value added tax from the amount of payment (partial payment) received prior to the transition to the payment of single tax in an account for future deliveries of goods, work, services or transfer of property rights carried out in the period after the transition to the payment of the single tax shall be deductible in the last tax period preceding the month of the transfer of the taxpayer value added tax to the payment of the single tax, if there are documents proving on the refund of tax amounts by the buyer in connection with the transition of the taxpayer to the payment of a single tax.
9. Organizations and individual entrepreneurs paying a single tax, when switching to a general taxation regime, comply with the following rule: the amount of value added tax presented to a taxpayer who has switched to paying a single tax on goods (work, services, property rights) that he has acquired, which have not been used in activities subject to single taxation, are deductible upon transition to the general taxation regime in the manner prescribed by Chapter 21 of this Code for value added tax payers.
Question: Based on paragraphs 5 p. 2 Article 346.26 of the Tax Code, is it entitled to apply a taxation system in the form of UTII auto enterprises that have 20 trucks, in addition, several cars are leased to other organizations?
Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER
dated March 27, 2006 N 03-11-04 / 3/162
The Department of Tax and Customs Tariff Policy on the letter informs the following.
In accordance with paragraphs. 5 p. 2 Article 346.26 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), taxpayers engaged in entrepreneurial activities in the field of the provision of motor transport services for the transport of passengers and goods that have the right of ownership or other right (use, possession and (or) can be transferred to pay a single tax on imputed income orders) not more than 20 vehicles designed to provide such services.
In this regard, when deciding on the transfer of taxpayers to pay a single tax on imputed income for the specified type of entrepreneurial activity, all vehicles intended for the provision of motor transport services owned by them should be taken into account, including vehicles leased to others organizations or individual entrepreneurs.
If the total number of cars used for the provision of motor transport services and leased exceeds 20 units, then such a taxpayer cannot be transferred to the payment of a single tax on imputed income.
At the same time, for the purpose of calculating the single tax on imputed income, only cars used by the taxpayer to provide transport services are taken into account as a physical indicator. Cars leased are not counted.
Deputy Director
Department of Tax
and customs tariff policy
A.I. IVANEEV
27.03.2006
- Chapter 5. TAX AUTHORITIES. CUSTOMS. FINANCIAL BODIES. RESPONSIBILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES, THEIR OFFICERS (as amended by Federal Laws of 09.07.1999 N 154-ФЗ, dated 29.06.2004 N 58-ФЗ)
- Chapter 6. BODIES OF INTERNAL AFFAIRS. INVESTIGATIVE BODIES (as amended by Federal Laws of June 30, 2003 N 86-ФЗ, dated December 28, 2010 N 404-ФЗ)
- Chapter 7. OBJECTS OF TAXATION
- Chapter 8. FULFILLMENT OF THE OBLIGATION TO PAY TAXES, FEES, INSURANCE CONTRIBUTIONS (as amended by Federal Law of 03.07.2016 N 243-ФЗ)
- Chapter 10. REQUIREMENT TO PAY TAXES, FEES, INSURANCE CONTRIBUTIONS (as amended by Federal Law dated 03.07.2016 N 243-ФЗ)
- Chapter 11. METHODS OF ENSURING FULFILLMENT OF OBLIGATIONS TO PAY TAXES, FEES, INSURANCE CONTRIBUTIONS (as amended by Federal Law dated 03.07.2016 N 243-ФЗ)
- Chapter 12. ACCOUNT AND RETURN OF OVERLY PAID OR OVERLY RECEIVED AMOUNTS
- Chapter 13. TAX DECLARATION (as amended by Federal Law of 09.07.1999 N 154-FZ)
- Chapter 14. TAX CONTROL
- Chapter 14.1. INTERDEPENDENT PERSONS. PROCEDURE FOR DETERMINING THE SHARE OF PARTICIPATION OF ONE ORGANIZATION IN ANOTHER ORGANIZATION OR AN INDIVIDUAL IN THE ORGANIZATION
- Chapter 14.2. GENERAL PROVISIONS ON PRICES AND TAXATION. INFORMATION USED IN COMPARING THE TERMS OF TRANSACTIONS BETWEEN INTERDEPENDENT PERSONS WITH THE TERMS AND CONDITIONS OF TRANSACTIONS BETWEEN PERSONS NOT ARE INTERDEPENDENT
- Chapter 14.3. METHODS USED IN DETERMINING FOR THE PURPOSE OF TAXATION OF INCOME (PROFITS, REVENUES) IN TRANSACTIONS WHICH THE PARTIES TO WHICH ARE INTERDEPENDENT PERSONS
- Chapter 14.4. CONTROLLED TRANSACTIONS. PREPARATION AND SUBMISSION OF DOCUMENTATION FOR THE PURPOSE OF TAX CONTROL. NOTIFICATION OF CONTROLLED TRANSACTIONS
- Chapter 14.4-1. SUBMISSION OF DOCUMENTATION ON INTERNATIONAL GROUP OF COMPANIES (introduced by the Federal Law of November 27, 2017 N 340-ФЗ)
- Chapter 14.5. TAX CONTROL IN CONNECTION WITH PERFORMANCE OF TRANSACTIONS BETWEEN INTERDEPENDENT PERSONS
- Chapter 14.6. PRICING AGREEMENT FOR TAXATION PURPOSES
- Chapter 14.7. TAX MONITORING. INFORMATION INTERACTION REGULATIONS
- Chapter 14.8. PROCEDURE FOR CARRYING OUT TAX MONITORING. MOTIVATED OPINION OF THE TAX AUTHORITY
- Chapter 15. GENERAL PROVISIONS ON RESPONSIBILITY FOR COMMISSION OF TAX OFFENSES
- Chapter 16. TYPES OF TAX OFFENSES AND RESPONSIBILITY FOR THEIR PERFORMANCE
- Chapter 17. COSTS RELATED TO THE IMPLEMENTATION OF TAX CONTROL
- Chapter 18. TYPES OF VIOLATIONS BY THE BANK OF OBLIGATIONS PROVIDED BY THE LAW ON TAXES AND FEES, AND RESPONSIBILITY FOR THEIR PERFORMANCE
- Chapter 19. PROCEDURE FOR APPEALING OF ACTS OF TAX AUTHORITIES AND ACTIONS OR INACTIVITY OF THEIR OFFICERS
- Chapter 20. CONSIDERATION AND DECISION ON IT
- Chapter 20.1. AUTOMATIC EXCHANGE OF FINANCIAL INFORMATION
- Chapter 20.2. INTERNATIONAL AUTOMATIC EXCHANGE OF COUNTRY REPORTS IN ACCORDANCE WITH THE INTERNATIONAL TREATIES OF THE RUSSIAN FEDERATION (introduced by Federal Law of November 27, 2017 N 340-ФЗ)
- Chapter 20.3. MUTUAL CONSENTATIVE PROCEDURE IN ACCORDANCE WITH THE INTERNATIONAL TREATY OF THE RUSSIAN FEDERATION ON THE MATTERS OF TAXATION (introduced by Federal Law dated 29.09.2019 N 325-ФЗ)
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Section VIII. FEDERAL TAXES
- Chapter 21. TAX ON ADDED VALUE
- Chapter 22. Excise
- Chapter 23. TAX ON INCOME OF INDIVIDUALS
- Chapter 24. ONE SOCIAL TAX (ARTICLES 234 - 245) Repealed as of January 1, 2010. - Federal Law of 24.07.2009 N 213-ФЗ.
- Chapter 25. TAX ON THE PROFIT OF ORGANIZATIONS (introduced by the Federal Law of 06.08.2001 N 110-ФЗ)
- Chapter 25.1. FEES FOR USING OBJECTS OF ANIMAL WORLD AND FOR USING OBJECTS OF WATER BIOLOGICAL RESOURCES (introduced by Federal Law of 11.11.2003 N 148-ФЗ)
- Chapter 25.2. WATER TAX (introduced by the Federal Law of July 28, 2004 N 83-FZ)
- Chapter 25.3. STATE DUTY (introduced by the Federal Law of 02.11.2004 N 127-ФЗ)
- Chapter 25.4. TAX ON ADDITIONAL INCOME FROM PRODUCTION OF HYDROCARBON RAW MATERIALS (introduced by the Federal Law of 19.07.2018 N 199-ФЗ)
- Chapter 26. TAX FOR MINING USEFUL FOSSILS (introduced by the Federal Law of 08.08.2001 N 126-ФЗ)
-
Section VIII.1. SPECIAL TAX REGIMES (introduced by the Federal Law of December 29, 2001 N 187-FZ)
- Chapter 26.1. TAXATION SYSTEM FOR AGRICULTURAL PRODUCERS (SINGLE AGRICULTURAL TAX) (as amended by Federal Law of 11.11.2003 No. 147-FZ)
- Chapter 26.2. SIMPLIFIED SYSTEM OF TAXATION (introduced by the Federal Law of 24.07.2002 N 104-ФЗ)
- Chapter 26.3. TAXATION SYSTEM AS A SINGLE TAX FOR IMPLICIT INCOME FOR SEPARATE ACTIVITIES (introduced by the Federal Law of 24.07.2002 N 104-ФЗ)
- Chapter 26.4. SYSTEM OF TAXATION WHEN EXECUTING AGREEMENTS ON THE SECTION OF PRODUCTS (introduced by the Federal Law of 06.06.2003 N 65-ФЗ)
- Chapter 26.5. PATENT SYSTEM OF TAXATION (introduced by the Federal Law of 25.06.2012 N 94-FZ)
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Section IX. REGIONAL TAXES AND CHARGES (introduced by the Federal Law of November 27, 2001 N 148-ФЗ)
- Chapter 27. SALES TAX (ARTICLES 347–355) Null and void. - Federal Law of November 27, 2001 N 148-FZ.
- Chapter 28. TRANSPORT TAX (introduced by the Federal Law of 07.24.2002 N 110-ФЗ)
- Chapter 29. GAMING BUSINESS TAX (introduced by Federal Law of December 27, 2002 N 182-FZ)
- Chapter 30. TAX ON PROPERTY OF ORGANIZATIONS (introduced by Federal Law of 11.11.2003 N 139-ФЗ)
- Section X. LOCAL TAXES AND CHARGES (as amended by Federal Law of November 29, 2014 N 382-ФЗ) (introduced by Federal Law of November 29, 2004 N 141-FZ)
- Chapter 31. LAND TAX
- Chapter 32. TAX ON THE PROPERTY OF INDIVIDUALS (introduced by the Federal Law of 04.10.2014 N 284-ФЗ)
- Chapter 33. TRADE ASSEMBLY (introduced by the Federal Law of November 29, 2014 N 382-ФЗ)
-
Section XI. INSURANCE CONTRIBUTIONS TO THE RUSSIAN FEDERATION (introduced by the Federal Law of 03.07.2016 N 243-ФЗ)
- Chapter 34. INSURANCE CONTRIBUTIONS (introduced by the Federal Law of 03.07.2016 N 243-ФЗ)
Article 346.26 of the Tax Code. General Provisions
2) organizations in which the share of other organizations is more than 25 percent. This restriction does not apply to organizations whose authorized capital consists entirely of contributions from public organizations of persons with disabilities, if the average number of people with disabilities among their employees is at least 50 percent, and their share in the payroll fund is at least 25 percent, and to consumer cooperation organizations that carry out its activities in accordance with The law Of the Russian Federation of June 19, 1992 N 3085-1 "On consumer cooperation (consumer companies, their unions) in the Russian Federation", as well as on business companies, the sole founders of which are consumer companies and their unions that carry out their activities in accordance with the specified The law;
4) educational organizations, medical organizations and social services organizations in the part of entrepreneurial activities in the provision of catering services, provided subparagraph 8 of paragraph 2 of this article, if the provision of catering services is an integral part of the functioning of these organizations and these services are provided directly by these organizations;
5) organizations and individual entrepreneurs engaged in entrepreneurial activities specified in subparagraph 13 and 14 points 2 of this article, in terms of the provision of services for the transfer to temporary possession and (or) the use of gas stations and gas stations.
2.3. If at the end of the tax period the taxpayer average the number of employees exceeded 100 people and (or) they committed a violation of the requirements established subparagraph 2 of paragraph 2.2 of this article, and (or) in carrying out the types of entrepreneurial activities specified in subparagraphs 6 and 7 points 2 of this article, he carried out the sale of goods not related to retail trade in accordance with paragraph twelve of article 346.27 of this Code, it is considered to have lost the right to apply the taxation system established by this chapter and transferred to the general taxation regime from the beginning of the tax period in which violations of these requirements were committed. In this case, the amount of taxes payable when using the general taxation regime is calculated and paid in accordance with the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs.
3. Normative legal acts of representative bodies of municipal districts, urban districts, laws of cities of federal significance in Moscow, St. Petersburg and Sevastopol establish:
2) types of entrepreneurial activity in respect of which a single tax is introduced, within the list established paragraph 2 of this article.
When introducing a single tax in respect of entrepreneurial activities in the provision of household services, a list of their groups, subgroups, types and (or) individual household services to be transferred to pay a single tax may be determined;
3) the values \u200b\u200bof the coefficient K 2 specified in article 346.27 of this Code, or the values \u200b\u200bof this coefficient, taking into account the features of doing business.
4. Payment by organizations of a single tax provides for their exemption from the obligation to pay corporate income tax (in respect of profit derived from entrepreneurial activities taxed by a single tax), corporate property tax (in relation to property used to conduct business, taxed by a single tax , with the exception of real estate, the tax base for which is determined as their cadastral value in accordance with this Code).
The payment of a single tax by individual entrepreneurs provides for their exemption from the obligation to pay tax on personal income (in respect of income derived from entrepreneurial activities taxed by a single tax), property tax on individuals (in relation to property used for entrepreneurial activity taxed by a single tax, with the exception of objects of taxation on property tax of individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, taking into account the features provided for paragraph two of clause 10 of article 378.2 of this Code).
Organizations and individual entrepreneurs who are taxpayers of the single tax are not recognized as taxpayers of value added tax (in relation to transactions recognized as objects of taxation in accordance with chapter 21 of this Code, carried out in the framework of entrepreneurial activities subject to single tax), with the exception of value added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, including tax amounts payable upon completion of the customs procedure of the free customs zone in the territory of the Special Economic Zone in the Kaliningrad Region, as well as value-added tax paid in accordance with and 174.1 of this Code.
Calculation and payment of other taxes, fees and insurance premiums is carried out by taxpayers in accordance with the legislation of the Russian Federation on taxes and fees.
5. Taxpayers are required to comply with the procedure for settlement and cash transactions in cash and non-cash forms, established in accordance with the legislation of the Russian Federation.
6. When carrying out several types of entrepreneurial activity subject to single taxation in accordance with this chapter, the indicators necessary for calculating the tax are recorded separately for each type of activity.
7. Taxpayers carrying out other types of entrepreneurial activity along with entrepreneurial activity subject to taxation by a single tax are required to keep separate records of property, liabilities and business operations in respect of entrepreneurial activity subject to taxation by a single tax and entrepreneurial activity in respect of which taxpayers pay taxes in accordance with a different tax regime. At the same time, the accounting of property, liabilities and business operations in relation to types of entrepreneurial activity subject to single taxation is carried out by taxpayers in the generally established manner.
Taxpayers who carry out other types of entrepreneurial activities along with entrepreneurial activities subject to single taxation, calculate and pay taxes and fees in relation to these types of activities in accordance with other taxation regimes provided for by this Code.
8. Organizations and individual entrepreneurs, when switching from the general taxation regime to the payment of single tax, comply with the following rule: the amount of value added tax calculated and paid by the taxpayer of value added tax from the amount of payment (partial payment) received before switching to the payment of single tax in the account of the forthcoming deliveries of goods, the performance of work, the provision of services or the transfer of property rights carried out in the period after the transition to the payment of the single tax shall be deductible in the last tax period preceding the month of the transfer of the taxpayer of value added tax to the payment of the single tax, if there are documents proving on the refund of tax amounts by the buyer in connection with the transition of the taxpayer to the payment of a single tax.
9. Organizations and individual entrepreneurs paying a single tax, when switching to a general taxation regime, comply with the following rule: the amount of value added tax presented to a taxpayer who has switched to paying a single tax on goods (works, services, property rights) he acquired have not been used in activities subject to single taxation, are deductible upon transition to the general taxation regime in the manner prescribed chapter 21 of this Code for value added tax payers.
How is the optimal UTII set for retired entrepreneurs?
Article 346 of the Tax Code of the Russian Federation lists various tax regimes, in particular, the article describes the special. mode - a single tax on imputed income. It is not introduced for all activities and is approved at the municipal level. That is, it is made valid by the acts of the authorities of urban districts, municipal authorities, or the laws of cities of federal significance. The activities to which it is applied are also chosen by the authorities at the municipal level. However, only within the list established by UTII in the Tax Code of the Russian Federation. The tax burden is expressed as tax rates. The income that is taxed is determined as follows: the basic return on activity is multiplied by the physical indicators for it (if there are several, then they add up to each other) then multiply by K1 and K2. K1 is a deflator and it is regulated at the federal level, but the value of K2 is determined by local authorities. K2 takes into account the characteristics of a particular type of activity in the territory where it is installed: for example, assortment, time of implementation and other factors. The question is whether retired entrepreneurs have any tax incentives long enough caused legal debate. But the answer is still negative. In 2010, the Constitutional Court issued a ruling concluding that no age differences are provided for in taxation. The optimal tax burden for pensioners engaged in specific activities and applying UTII is established in the same way as for entrepreneurs of other ages. Local authorities can set a different amount of corrective K2 in the range from 0.005 to 1. The total amount of tax depends on its value when calculating the taxable base. So, the age of the entrepreneur does not matter when calculating the tax burden, the type of activity and the value of K2 established in the area where it is carried out are important.
Can a company having a branch outside the Russian Federation apply UTII NK RF?
The Tax Code does not include or list any features or possible restrictions for firms having branches, including those located abroad, when switching to UTII and when calculating this tax. Therefore, it seems that if a company falls under the general restrictions that are established for the use of UTII article 346 of the Tax Code of the Russian Federation, and it is registered in the territory of the subject of the Russian Federation where UTII is introduced, then it has the right to tax treatment despite the presence of a branch outside the country.
How is UTII applied when selling goods?
According to article 346 of the Tax Code of the Russian Federation (more precisely, article 346.26 of the Tax Code of the Russian Federation, because article 346 is no longer in force) UTII is applicable to those types of activities that are prescribed in the law. Entrepreneurship in the field of retail, to which the sale of goods refers, is included in this list. Retail is the sale of products under retail sales contracts. This calculation can be done both in cash and with bank cards. Relations between seller and buyer in this trade are regulated Civil Code. Moreover, the contract between the parties is recognized as concluded after the transfer of the product to the buyer and the issuance of the cashier / sales receipt proving payment (article 493 of the Civil Code of the Russian Federation). Actions for the sale of goods physical. and jur. persons for cash and cashless payments relate to retail trade, and, therefore, as already indicated, UTII may be taxed. One of the conditions for transferring retail trade to “impute” (so called in common parlance UTII) is conducting trading activities through points of a stationary and / or relocated trading network. Retail trade cannot recognize actions for the sale or resale of products with a view to their further use by the buyer for business. Retail is understood only as an implementation for personal, home, domestic use. And only to retail trade is applied UTII according to the Tax Code of the Russian Federation. For example, suppliers cannot apply “imputation”, since they sell goods not for personal needs, but for entrepreneurship.
How is UTII on retail trade calculated when physical indicators change?
It is important to understand what physical indicators (FP) are when calculating tax and how they are related to its value. FI - this is one of the necessary values \u200b\u200bwhen calculating the tax base for UTII NK RF. It characterizes a certain activity of an entrepreneur and, depending on its type, it may be necessary to use the sum of several physical indicators (there can be up to 3 pieces).
Depending on the type of activity that the company chooses, for calculating UTII may be important such FIs as the number of employees, the area of \u200b\u200bthe trading floor, etc.
To calculate tax base when UTII need to multiply the basic return (DB) of a particular type of activity on its FI and the coefficients K1 and K2. DB and FP for each activity subject to UTII are constant values. K1 is approved every year at the federal level, and K2 is appointed by local authorities and it can differentiate.
So, physical indicators are one of the key points affecting the amount of tax.
When trading retail, FPs are not the same - they vary depending on the type of trade. The classification is as follows:
- If retail sales are carried out through shops and halls with an area of \u200b\u200bnot more than 150 square meters. meters (meaning the area of \u200b\u200beach hall, if there are several), the FP will be the area of \u200b\u200bthe trading place (in sq. meters).
- If sales are carried out through a stationary network, without halls and pavilions, or through a non-stationary network (portable retail outlets), then the FIs are as follows:
- when the outlet is less than 5 square meters. meters in area, - the number of trading places;
- when the outlet is more than 5 square meters. meters in area - the area of \u200b\u200bthe trading place;
- when vending machines are used for sales, the number of vending machines.
In any of listed cases AF may change. For example, an entrepreneur will begin to use another trading pavilion or increase (reduce) the number of employees, and, consequently, trading places.
We also list the points how the UTII will be calculated when the FI changes:
- If the area of \u200b\u200bthe trading floor changes, then when calculating the amount of UTII, the payer takes into account this change from the beginning of the month in which it occurred (Clause 9 of Article 346.29 of the Tax Code of the Russian Federation).
- If FIs change among merchants using them in the form of the number of trading places or vending machines, then this change is also taken into account from the beginning of the month in which it occurred.
FIs can also change due to the fact that some of the trading objects is simply being liquidated, that is, it ceases to operate. Then the entrepreneur is deregistered in tax authority for this specific object, and the amount of imputed income is considered based on the number of days of carrying out activities on this object in the calendar month (Clause 10, Article 346.29 of the Tax Code of the Russian Federation). It does not matter at the same time whether the UTII taxable trade continues at other sites.
1. The taxation system in the form of a single tax on imputed income for certain types of activities is established by this Code, is enforced by regulatory legal acts of representative bodies of municipal districts, urban districts, laws of federal cities of Moscow, St. Petersburg and Sevastopol and is applied along with the general system taxation (hereinafter referred to as the general taxation regime) and other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.
1.1. In the city of federal significance Moscow, the tax system in the form of a single tax on imputed income for certain types of activities can be put into effect for a period of up to two years from the date of changing the boundaries of the city of federal significance of Moscow in certain municipalities included in the intracity territory of the city of federal significance of Moscow as a result of a change in its borders, if on the day of their change the specified taxation system was in effect in such municipalities on the basis of regulatory legal acts of representative bodies of municipal districts and urban districts.
2. The taxation system in the form of a single tax on imputed income for certain types of activities (hereinafter in this chapter - a single tax) can be applied by decision of representative bodies of municipal districts, urban districts, legislative (representative) government bodies of cities of federal significance Moscow, St. Petersburg and Sevastopol in relation to the following types of entrepreneurial activity:
1) the provision of domestic services. Codes of activities in accordance with the All-Russian classifier of types of economic activities and service codes in accordance with the All-Russian classifier of products by types of economic activities related to household services are determined by the Government of the Russian Federation;
2) the provision of veterinary services;
3) the provision of services for the repair, maintenance and washing of motor vehicles;
4) the provision of services for the temporary possession (use) of parking lots for motor vehicles, as well as for the storage of motor vehicles in paid parking lots (except for penalty parking lots);
4.1) has lost force. - Federal Law of July 21, 2005 N 101-FZ;
5) the provision of motor transportation services for the transportation of passengers and goods, carried out by organizations and individual entrepreneurs, having on the right of ownership or other right (use, possession and (or) disposal) no more than 20 vehicles designed to provide such services;
6) retail trade, carried out through shops and pavilions with an area of \u200b\u200bthe trading floor of not more than 150 square meters for each object of the organization of trade. For the purposes of this chapter, retail trade carried out through shops and pavilions with a sales area of \u200b\u200bmore than 150 square meters for each object of the organization of trade is recognized as a type of entrepreneurial activity for which a single tax is not applied;
7) retail trade carried out through objects of a stationary trading network that does not have trading floors, as well as objects of a non-stationary trading network;
8) the provision of catering services carried out through catering facilities with an area of \u200b\u200bthe hall serving visitors no more than 150 square meters for each catering facility. For the purposes of this chapter, the provision of catering services provided through catering facilities with an area of \u200b\u200bthe customer service area of \u200b\u200bmore than 150 square meters for each catering facility is recognized as a type of entrepreneurial activity for which the single tax is not applied;
9) the provision of catering services carried out through catering facilities that do not have a visitors service hall;
12) the provision of services for temporary accommodation and accommodation by organizations and entrepreneurs using in each facility for the provision of these services the total area of \u200b\u200bpremises for temporary accommodation and accommodation not more than 500 square meters;
13) the provision of services for the transfer to temporary possession and (or) the use of trading places located in the objects of the stationary trading network, which do not have trading floors, objects of the non-stationary trading network, as well as catering facilities that do not have a hall for serving visitors;
14) the provision of services for the transfer to temporary possession and (or) the use of land for the placement of objects of stationary and non-stationary trading networks, as well as objects of public catering.
2.1. The single tax does not apply to the types of entrepreneurial activities referred to in paragraph 2 of this article in the following cases:
in the event such activities are carried out within the framework of a simple partnership agreement (agreement on joint activity) or a trust management agreement;
in the case of the implementation of such activities by taxpayers classified as largest in accordance with Article 83 of this Code;
in case of establishment in the municipality (city of federal significance Moscow, St. Petersburg or Sevastopol) in accordance with Chapter 33 of this Code of the trade fee in relation to such activities.
The single tax does not apply to the types of entrepreneurial activities referred to in subparagraphs 6 to 9 of paragraph 2 of this article, if they are carried out by organizations and individual entrepreneurs who have transferred to the single agricultural tax in accordance with Chapter 26.1 of this Code, and these organizations and individual entrepreneurs sell, through their facilities for organizing trade and (or) catering, their agricultural products, including primary processing products made by them from agricultural raw materials of their own production.
2.2. The following is not entitled to transfer to the payment of a single tax:
1) organizations and individual entrepreneurs, whose average number of employees for the previous calendar year, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people.
The provisions of this subparagraph shall not apply to consumer cooperation organizations operating in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-1 "On consumer cooperation (consumer companies, their unions) in the Russian Federation", as well as to business companies whose sole founders are consumer companies and their unions that carry out their activities in accordance with the specified Law;
2) organizations in which the share of other organizations is more than 25 percent. This restriction does not apply to organizations whose authorized capital consists entirely of contributions from public organizations of persons with disabilities, if the average number of people with disabilities among their employees is at least 50 percent, and their share in the payroll fund is at least 25 percent, and to consumer cooperation organizations that carry out its activities in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-1 "On Consumer Cooperation (Consumer Societies, Their Unions) in the Russian Federation", as well as on business companies whose sole founders are consumer societies and their unions that carry out its activities in accordance with the specified Law;
4) educational, health and social security institutions in terms of entrepreneurial activities in the provision of public catering services, as provided for in subparagraph 8 of paragraph 2 of this article, if the provision of public catering services is an integral part of the functioning of these institutions and these services are provided directly by these institutions;
5) organizations and individual entrepreneurs engaged in the types of entrepreneurial activities specified in subparagraphs 13 and 14 of paragraph 2 of this article, in terms of the provision of services for the transfer to temporary possession and (or) the use of gas stations and gas stations.
2.3. If, according to the results of the tax period, the taxpayer has an average number of employees exceeding 100 people and (or) he has violated the requirement established by subparagraph 2 of paragraph 2.2 of this article, he is considered to have lost the right to apply the taxation system established by this chapter and transferred to the general taxation regime from the beginning of the tax period in which violations of these requirements were committed. In this case, the amount of taxes payable when using the general taxation regime is calculated and paid in accordance with the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs.
3. Normative legal acts of representative bodies of municipal districts, urban districts, laws of cities of federal significance in Moscow, St. Petersburg and Sevastopol establish:
1) has lost force. - Federal Law of July 21, 2005 N 101-FZ;
2) the types of entrepreneurial activity in respect of which a single tax is introduced, within the limits of the list established by clause 2 of this article.
When introducing a single tax in respect of entrepreneurial activities in the provision of household services, a list of their groups, subgroups, types and (or) individual household services to be transferred to pay a single tax may be determined;
3) the values \u200b\u200bof the coefficient K2 specified in Article 346.27 of this Code, or the values \u200b\u200bof this coefficient, taking into account the features of doing business.
4. Payment by organizations of a single tax provides for their exemption from the obligation to pay corporate income tax (in respect of profit derived from entrepreneurial activities taxed by a single tax), corporate property tax (in relation to property used to conduct business, taxed by a single tax , with the exception of real estate, the tax base for which is determined as their cadastral value in accordance with this Code).
The payment of a single tax by individual entrepreneurs provides for their exemption from the obligation to pay tax on personal income (in respect of income derived from entrepreneurial activities taxed by a single tax), property tax on individuals (in relation to property used for entrepreneurial activity taxed by a single tax, with the exception of taxable property tax on individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, taking into account the features provided for in paragraph two of paragraph 10 of Article 378.2 of this Code).
Organizations and individual entrepreneurs who are taxpayers of the single tax are not recognized as taxpayers of value added tax (in respect of transactions recognized as objects of taxation in accordance with Chapter 21 of this Code, carried out as part of entrepreneurial activities taxed by the single tax), excluding value added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, including the amount of tax payable upon completion of the customs procedure of the free customs zone in the territory of the Special Economic Zone in the Kaliningrad Region.
Calculation and payment of other taxes, fees and insurance premiums is carried out by taxpayers in accordance with the legislation of the Russian Federation on taxes and fees.
5. Taxpayers are required to comply with the procedure for settlement and cash transactions in cash and non-cash forms, established in accordance with the legislation of the Russian Federation.
6. When carrying out several types of entrepreneurial activity subject to single taxation in accordance with this chapter, the indicators necessary for calculating the tax are recorded separately for each type of activity.
7. Taxpayers carrying out other types of entrepreneurial activity along with entrepreneurial activity subject to taxation by a single tax are required to keep separate records of property, liabilities and business operations in respect of entrepreneurial activity subject to taxation by a single tax and entrepreneurial activity in respect of which taxpayers pay taxes in accordance with a different tax regime. At the same time, the accounting of property, liabilities and business operations in relation to types of entrepreneurial activity subject to single taxation is carried out by taxpayers in the generally established manner.
Taxpayers who carry out other types of entrepreneurial activities along with entrepreneurial activities subject to single taxation, calculate and pay taxes and fees in relation to these types of activities in accordance with other taxation regimes provided for by this Code.
8. Organizations and individual entrepreneurs, when switching from the general taxation regime to the payment of single tax, comply with the following rule: the amount of value added tax calculated and paid by the taxpayer of value added tax from the amount of payment (partial payment) received before switching to the payment of single tax in the account of the forthcoming deliveries of goods, the performance of work, the provision of services or the transfer of property rights carried out in the period after the transition to the payment of the single tax shall be deductible in the last tax period preceding the month of the transfer of the taxpayer of value added tax to the payment of the single tax, if there are documents proving on the refund of tax amounts by the buyer in connection with the transition of the taxpayer to the payment of a single tax.
9. Organizations and individual entrepreneurs paying a single tax, when switching to a general taxation regime, comply with the following rule: the amount of value added tax presented to a taxpayer who has switched to paying a single tax on goods (work, services, property rights) that he has acquired, which have not been used in activities subject to single taxation, are deductible upon transition to the general taxation regime in the manner prescribed by Chapter 21 of this Code for value added tax payers.