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LETTER OF THE FEDERAL TAX SERVICE, MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of February 21, 2012 No. ED-4-3/2858 @

About application of the tax rate of 0 percent

The Federal Tax Service sends for use in work the letter of Department of tax and customs and tariff policy of the Ministry of Finance of the Russian Federation of 06.02.2012 N 03-03-10/9 concerning application of separate provisions of article 284.1 of the Tax Code of the Russian Federation by the organizations performing both educational, and medical activities.

Bring this letter to tax authorities, and also to taxpayers.

 

Adviser of the public civil service of the Russian Federation 2 classes D. V. Egorov

Appendix

LETTER of the MINISTRY OF FINANCE of the RUSSIAN FEDERATION of February 6, 2012 No. 03-03-10/9

The department of tax and customs and tariff policy considered the letter of FNS of Russia concerning application of separate provisions of article 284.1 of the Tax Code of the Russian Federation by the organizations performing both educational, and medical activities and reports the following.

By Item 1 of article 284.1 of the Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation) it is determined that the organizations performing educational and (or) medical activities in accordance with the legislation of the Russian Federation, having the right to apply the tax rate of 0 percent in case of observance of number of the conditions established by this Article.

For the purposes of application of the specified provision the educational and medical activities performed by the organizations shall enter the List of types of educational and medical activities approved by the order of the Government of the Russian Federation of 10.11.2011 N 917 (Item 1 of article 281.1 Tax Code of the Russian Federation).

One of conditions of application of the tax rate of 0 percent is availability at the organizations of the income from implementation of educational and (or) medical activities, and also from accomplishment of the scientific research and (or) developmental developments considered in case of determination of tax base according to Chapter 25 of the Tax Code of the Russian Federation which shall constitute at least 90 percent of its income (the subitem 2 of Item 3 of article 284.1 Tax Code of the Russian Federation).

Thus, if the organization at the same time performs the educational and medical activities entering the List of types of educational and medical activities approved by the Government of the Russian Federation for determination of percentage ratio of the income revenue from educational and medical activities shall be summed up.

Condition of application of the tax rate of 0 percent for the organizations performing medical activities is also availability in staff of this organization of the medical personnel having the certificate of the specialist in the total number of workers continuously during tax period at least 50% (the subitem 3 of Item 3 of article 284.1 Tax Code of the Russian Federation).

At the same time, any exceptions concerning the organizations performing at the same time both medical, and educational activities, by provisions of the subitem 3 of Item 3 of article 284.1 Tax Code of the Russian Federation it is not established.

Thus, if the organization performs both the educational and medical activities entering the List of types of educational and medical activities approved by the order of the Government of the Russian Federation of 10.11.2011 of N 917, and at the same time the income from educational or medical activities separately constitutes less than 90% of the income considered in case of determination of tax base on the income tax of the organizations, condition about availability in staff of this organization of the medical personnel having the certificate of the specialist in the total number of workers continuously during tax period at least 50% for application of the tax rate of 0 percent shall be executed.

However if when implementing of both educational, and medical activities by the organization, the income from educational activities constitutes at least 90 percent of its income considered in case of determination of tax base on the income tax of the organizations, accomplishment of the condition established by the subitem 3 of Item 3 of article 284.1 Tax Code of the Russian Federation on our opinion is not obligatory for application of the tax rate of 0 percent.

 

Department director I. V. TRUNIN

 

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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