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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 2, 2009 No. ShS-22-3/906 @

About procedure for application of simplified taxation system and system of the taxation in the form of unified imputed income tax for separate types of activity

Due to the arriving requests of tax authorities and taxpayers if in the accounting (tax) period the taxpayer performs only the type of business activity falling under payment of unified imputed income tax, the Federal Tax Service reports the following about loss of the right to application of simplified taxation system.

According to Item 3 of article 346.13 of the Tax Code of the Russian Federation (further - the Code) the taxpayers applying the simplified taxation system having no right to switch over before the termination of tax period to other tax regime unless following the results of the accounting (tax) period the income of the taxpayer determined according to Article 346.15 and subitem 1 and 3 of Item 1 of article 346.25 of the Code exceeded 20 million rubles (taking into account coefficient deflator size) and (or) during the accounting (tax) period discrepancy to the requirements established by subitems 3 and 4 of Article 346.12 and Item 3 of article 346.14 of the Code is allowed.

At the same time the taxpayer applying the simplified taxation system having the right to switch over to other tax regime since the beginning of calendar year, having notified on it tax authority no later than January 15 of year in which he assumes to switch over to other tax regime (Item 6 of article 346.13 of the Code).

It must be kept in mind that based on item 4 of article 346.12 of the Code of the organization, transferred according to Chapter 26.3 of the Code to payment of unified imputed income tax by one or several types of the business activity having the right to apply simplified taxation system to other types of business activity performed by them.

Considering stated if the taxpayer applying simplified taxation system begins to perform the type of business activity falling under payment of unified imputed income tax behind it the right to apply simplified taxation system to the business activity which is not falling under the taxation unified imputed income tax remains.

At the same time application of simplified taxation system is not caused by obligatory availability of the income in the specific accounting (tax) period.

In this regard, if the taxpayer combining two tax regimes does not gain entrepreneurial incomes in the accounting (tax) period, not falling under the taxation unified imputed income tax (does not perform other types entrepreneurial activities), he does not lose the right to application of simplified taxation system.

Bring stated to territorial tax authorities, and also to taxpayers.

 

The valid state

adviser of the Russian Federation

2 classes S. N. Shulgin

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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