Order of the Government of the Russian Federation "About Approval of the List of Types of Tourist and Recreational Activities for Application of Tax..."

ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of June 18, 2018 No. 695

About approval of the list of types of tourist and recreational activities for application of the tax rate of 0 percent on the income tax of the organizations

According to the subitem 2 of Item 3 of article 284.6 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed list of types of tourist and recreational activities for application of the tax rate of 0 percent on the income tax of the organizations.

2. This resolution becomes effective from the date of its official publication.

Russian Prime Minister

D. Medvedev

Approved by the Order of the Government of the Russian Federation of June 18, 2018, No. 695

The list of types of tourist and recreational activities for application of the tax rate of 0 percent on the income tax of the organizations

Code on the All-Russian qualifier	Name of type of activity
49.31.25	transportation of passengers by the funiculars, suspended ropeways and elevators which are part of city or suburban transport system
49.39.2	transportation of passengers by the funiculars, suspended ropeways and ski elevators which are not part of intracity, suburban or city and suburban transport systems
55.1	activities of hotels and other places for temporary residence
55.2	activities for provision of places for short-term accommodation
55.3	activities for provision of places for temporary residence in campings, residential motor vans and tourist trailers
56.1	activities of restaurants and delivery service of food
79.90.1	activities for provision of tourist information services
79.90.2	activities for provision of excursion tourist services
86.90.4	activities of the sanatorium organizations
91.02	activities of the museums
91.04	activities of botanical gardens, zoos, national natural parks and national parks
93.19	activities in the field of sport other only in part: activities of hunting and fishing reserves; activities of conductors in mountains; the activities connected with sports and amateur fishery and hunting
93.29	activities spectacular and entertaining other only in part: activities of alpine skiing complexes; activities of beaches, including hire of the equipment (locker rooms on the beach, the locked lockers, chaise lounges, etc.)

Note. Types of tourist and recreational activities for application of the tax rate of 0 percent on the income tax of the organizations are given in this list according to the All-Russian Classifier of Economic Activities (OKVED2) OK 029-2014 (Edition KDES 2).

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