LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 1, 2009 NShS-22-3/684 @

About procedure of payments of the extreme size of the size of the income limiting application in 2009 of simplified taxation system

The Federal Tax Service in connection with numerous requests of the Departments of FNS of Russia for subjects of the Russian Federation and taxpayers about procedure of payments of the extreme size of the size of the income limiting application in 2009 of simplified taxation system (further - USNO), reports the following.

As it is explained in the letter of the Ministry of Finance of the Russian Federation of 24.08.2009 N 03-11-11/169, in case of limiting determination of the size of the income in 2009 allowing taxpayers to keep the right to application of USNO in 2009 it is necessary to be guided by provisions of item 4 of article 346.13 of the Tax Code of the Russian Federation (further - the Tax code) and the order of the Ministry of Economic Development of the Russian Federation of 12.11.2008 N 395.

By item 4 of article 346.13 of the Tax Code it is determined that if following the results of the accounting (tax) period the income of the taxpayer exceeded 20 million rubles, such taxpayer is considered USNO which lost the right to application since the beginning of that quarter at which this excess is allowed.

At the same time, by item 4 of article 346.13 of the Tax Code it is determined that the specified extreme size of the size of the income of the taxpayer (20 million rubles) limiting the right of the taxpayer to application of USNO is subject to indexation according to the procedure, stipulated in Item 2 articles 346.12 of the Tax Code.

By Item 2 of article 346.12 of the Tax Code it is determined that the extreme size of the size of the income of the organization limiting the right to pass to USNO is subject to indexation on the coefficient deflator established annually for each next calendar year and also on coefficients deflators which were applied earlier.

Thus, considering provisions of Item 2 of Article 346.12 and item 4 of article 346.13 of the Tax Code, the extreme size of the size of the income limiting application of USNO in 2009 constitutes 57, 9 million rubles (20 million rubles x 1,538 x 1,34 x 1,241 x 1,132).

Besides, we pay attention that the specified limiting procedure of payments of the size of the income limiting application of USNO in 2009 is confirmed with the Supreme Arbitration Court of the Russian Federation in the resolution of Presidium of the Supreme Arbitration Court of the Russian Federation of 12.05.2009 N 12010/08.

Finish stated to territorial tax bodies and taxpayers.

Appendix:

1. Letter of the Ministry of Finance of the Russian Federation of 24.08.2009 N 03-11-11/169;

2. Resolution of the Supreme Arbitration Court of the Russian Federation of 12.05.2009 N 12010/08.

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