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

of April 25, 2014 No. State Duma-4-3/8231 @

About application of simplified taxation system

Of 21.03.2014 No. 6-FKZ "About acceptance to the Russian Federation of the Republic of Crimea and education as a part of the Russian Federation of new subjects - the Republic of Crimea and the federal city of Sevastopol" is determined by article 15 of the Federal constitutional Law that the legislation of the Russian Federation on taxes and fees is applied in the territories of the Republic of Crimea and the federal city of Sevastopol from 01.01.2015.

Till January 1, 2015 in the territories of the Republic of Crimea and the federal city of Sevastopol of the relation on establishment, introduction and collection of taxes and charges, including on establishment of tax benefits, and also the relations arising in the course of implementation of tax control, appeal of acts of tax authorities, actions (failure to act) of their officials and accountability for making of tax offense are regulated by regulatory legal acts according to the Autonomous Republic of Crimea and the city of Sevastopol, Republic of Crimea and the city with special status of Sevastopol, the Republic of Crimea and federal city of Sevastopol.

According to article 18 of the Law of the city of Sevastopol of 18.04.2014 No. 2-ZS "About features of application of the legislation on taxes and fees in the territory of the federal city of Sevastopol during transition period" the legislation of the Russian Federation on taxes and fees, except for the provisions governing the relations on establishment, introduction and collection of the land tax and collection of the state fee is applied in the territory of the federal city of Sevastopol to legal entities whose location is the territory of the federal city of Sevastopol, and the individual entrepreneurs living in the territory of the federal city of Sevastopol, data on whom are entered respectively in the Unified State Register of Legal Entities (further - the USRLE) and the Unified State Register of Private Entrepreneurs (further - the Unified State Register of Individual Entrepreneurs), - from the date of entering of data into the specified state registers.

The simplified taxation system (further - the simplified tax system) by the organizations and individual entrepreneurs is applied along with other tax regimes, stipulated by the legislation the Russian Federation about taxes and fees. Transition to the simplified tax system or return to other tax regimes is performed by the organizations and individual entrepreneurs voluntarily according to the procedure, provided by Chapter 26.2 of the Tax Code of the Russian Federation (further - the Code) (Item 1 of article 346.11 of the Code).

The newly created organization and again registered individual entrepreneur have the right to notify on transition to the simplified tax system no later than 30 calendar days from the date of the registration in tax authority specified in the certificate on registration in tax authority granted according to Item 2 of article 84 of the Code. In this case the organization and the individual entrepreneur are recognized the taxpayers applying the simplified tax system from the date of their statement on accounting in tax authority specified in the certificate on registration in tax authority (Item 2 of article 346.13 of the Code).

In this regard legal entities, and also individual entrepreneurs from the date of statement on accounting in tax authority have the right to apply them the simplified tax system according to the procedure established by Chapter 26.2 of the Code.

According to article 346.14 of the Code the taxpayer has the right to choose the taxation object independently: "income" or "the income reduced by the size of expenses". In case of the taxation object "income" the tax rate is established in the amount of 6 percent.

Item 2 of article 346.20 of the Code provides that by the laws of subjects of the Russian Federation graduated tax rates ranging from 5 to 15 percent depending on categories of the taxpayers who chose the income reduced by the size of expenses as the taxation object can be established.

For the purpose of establishment of the lowered rates for the taxpayers applying the simplified tax system in the territory of the federal city of Sevastopol, FNS of Russia charges UFNS of Russia across Sevastopol in the shortest possible time to inform General Court of the city of Sevastopol information on possibility of adoption of law on establishment of graduated tax rates for certain categories of taxpayers.

Counselor of state of the Russian Federation 3 classes

D.Yu.Grigorenko


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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