ORDER OF THE MINISTRY OF ECONOMIC DEVELOPMENT OF THE RUSSIAN FEDERATION

of October 30, 2018 No. 595

About establishment of coefficients deflators for 2019

According to article 11 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2003, No. 52, Art. 5037; 2004, No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2007, No. 22, Art. 2563; 2010, No. 31, Art. 4198; No. 48, Art. 6247; 2012, No. 26, Art. 3447; 2013, No. 26, Art. 3207; 2014, No. 48, Art. 6657; 2016, No. 1, Art. 6; No. 27, Art. 4176; 2017, No. 49, Art. 7307, 7315; No. 32, the Art. 5087) to establish 2018, for 2019:

coefficient deflator, "Income tax" of the Tax Code of the Russian Federation, necessary for the purpose of application of Chapter 23, equal 1,729;

the coefficient deflator necessary for the purpose of application of Chapter 26.2 "Simplified taxation system" of the Tax Code of the Russian Federation, equal 1,518 <*>;

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<*> According to part 4 of article 5 of the Federal Law of July 3, 2016 No. 243-FZ "About modification of parts the first and second the Tax Code of the Russian Federation in connection with transfer of powers to tax authorities on administration of insurance premiums for compulsory pension, social and medical insurance" action of provisions of paragraph two of Item 2 of Article 346.12 and paragraph of the fourth item 4 of article 346.13 of the Tax Code of the Russian Federation is suspended till January 1, 2020, in communication than the extreme size of the size of the income of the organization limiting the right of the organization to pass to simplified taxation system is not subject to indexation on the coefficient deflator established for 2019 necessary for the purpose of application of Chapter 26.2 of the Tax Code of the Russian Federation.

the coefficient deflator necessary for the purpose of application of Chapter 26.3 "System of the taxation in the form of unified imputed income tax for separate types of activity" the Tax Code of the Russian Federation, equal 1,915;

the coefficient deflator necessary for the purpose of application of Chapter 26.5 "Patent system of the taxation" of the Tax Code of the Russian Federation, equal 1,518;

the coefficient deflator necessary for the purpose of application of Chapter 32 "The property tax of physical persons" of the Tax Code of the Russian Federation, equal 1,518;

coefficient deflator, "Sales tax" of the Tax Code of the Russian Federation, necessary for the purpose of application of Chapter 33, equal 1,317.

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