On issues related to accounting, accounting for income and expenses, accounting for fixed assets and intangible assets by organizations and individual entrepreneurs using the simplified taxation system, see paragraph 3 of Article 4 of Federal Law No. 129-FZ of November 21, 1996.

Article 346.11. General provisions

1. The simplified taxation system for organizations and individual entrepreneurs is applied along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

The transition to a simplified taxation system or a return to other taxation regimes is carried out voluntarily by organizations and individual entrepreneurs in the manner prescribed by this chapter.

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

2. The application of the simplified system of taxation by organizations provides for their exemption from the obligation to pay corporate income tax (with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 3 and 4 of Article 284 of this Code), and property tax of organizations. Organizations applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the customs territory of the Russian Federation, as well as value added tax paid in accordance with Article 174.1 of this Code.

Other taxes are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

3. The application of a simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay personal income tax (in relation to income received from business activities, with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 2, 4 and 5 Article 224 of this Code), property tax for individuals (in relation to property used for business activities). Individual entrepreneurs applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the customs territory of the Russian Federation, as well as value added tax paid in accordance with Article 174.1 of this Code.

(as amended by Federal Laws dated December 31, 2002 N 191-FZ, dated July 7, 2003 N 117-FZ, dated July 21, 2005 N 101-FZ, dated May 17, 2007 N 85-FZ, dated July 22, 2008 N 155-FZ , dated July 24, 2009 N 213-FZ)

Other taxes are paid by individual entrepreneurs using a simplified taxation system in accordance with the legislation on taxes and fees.

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

4. For organizations and individual entrepreneurs using the simplified taxation system, the current procedure for conducting cash transactions and the procedure for submitting statistical reporting are preserved.

5. Organizations and individual entrepreneurs applying the simplified taxation system are not exempt from performing the duties of tax agents provided for by this Code.

Article 346.12. Taxpayers

1. Taxpayers are organizations and individual entrepreneurs that have switched to a simplified taxation system and apply it in the manner established by this chapter.

2. An organization has the right to switch to a simplified taxation system if, based on the results of nine months of the year in which the organization submits an application to switch to a simplified taxation system, income determined in accordance with Article 248 of this Code does not exceed 15 million rubles.

(as amended by Federal Laws dated July 7, 2003 N 117-FZ, dated July 21, 2005 N 101-FZ)

The value of the maximum amount of income of an organization specified in paragraph one of this paragraph, limiting the right of the organization to switch to a simplified taxation system, is subject to indexation by a deflator coefficient established annually for each subsequent calendar year and taking into account changes in consumer prices for goods (work, services) in the Russian Federation for the previous calendar year, as well as the deflator coefficients that were applied in accordance with this paragraph earlier. The deflator coefficient is determined and subject to official publication in the manner established by the Government of the Russian Federation.

2.1. An organization has the right to switch to a simplified taxation system if, based on the results of nine months of the year in which the organization submits an application to switch to a simplified taxation system, income determined in accordance with Article 248 of this Code does not exceed 45 million rubles.

(clause 2.1 introduced by Federal Law dated July 19, 2009 N 204-FZ)

3. The following are not entitled to apply the simplified taxation system:

1) organizations with branches and (or) representative offices;

3) insurers;

4) non-state pension funds;

5) investment funds;

6) professional participants in the securities market;

7) pawnshops;

8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals;

9) organizations and individual entrepreneurs involved in the gambling business;

10) notaries engaged in private practice, lawyers who have established law offices, as well as other forms of legal entities;

(as amended by Federal Laws dated July 21, 2005 N 101-FZ, dated July 27, 2006 N 137-FZ)

11) organizations that are parties to production sharing agreements;

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

12) has become invalid. - Federal Law of July 7, 2003 N 117-FZ;

13) organizations and individual entrepreneurs that have switched to a taxation system for agricultural producers (unified agricultural tax) in accordance with Chapter 26.1 of this Code;

14) organizations in which the share of participation of other organizations is more than 25 percent. This restriction does not apply to organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, to non-profit organizations, including including consumer cooperation organizations operating in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-1 "On consumer cooperation (consumer societies, their unions) in the Russian Federation", as well as business companies, the only founders of which are consumer societies and their unions operating in accordance with this Law;

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

15) organizations and individual entrepreneurs whose average number of employees for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people;

(as amended by Federal Law dated June 29, 2004 N 58-FZ)

16) organizations whose residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles. For the purposes of this subclause, fixed assets and intangible assets that are subject to depreciation and are recognized as depreciable property are taken into account in accordance with Chapter 25 of this Code;

17) budgetary institutions;

(Clause 17 introduced by Federal Law dated July 21, 2005 N 101-FZ)

18) foreign organizations.
(Clause 18 was introduced by Federal Law No. 101-FZ of July 21, 2005, as amended by Federal Law No. 85-FZ of May 17, 2007)

4. Organizations and individual entrepreneurs transferred in accordance with Chapter 26.3 of this Code to pay a single tax on imputed income for certain types of activities for one or more types of business activities, have the right to apply a simplified taxation system in relation to other types of business activities carried out by them. At the same time, restrictions on the number of employees and the value of fixed assets and intangible assets established by this chapter in relation to such organizations and individual entrepreneurs are determined based on all types of activities carried out by them, and the maximum amount of income established by paragraphs 2, 2.1 of this article is determined by those types of activities that are taxed in accordance with the general taxation regime.
(Clause 4 was introduced by Federal Law dated July 7, 2003 N 117-FZ, as amended by Federal Laws dated July 21, 2005 N 101-FZ, dated May 17, 2007 N 85-FZ, dated July 19, 2009 N 204-FZ)

Article 346.13. Procedure and conditions for the beginning and termination of the application of the simplified taxation system

1. Organizations and individual entrepreneurs who have expressed a desire to switch to a simplified taxation system submit, during the period from October 1 to November 30 of the year preceding the year from which taxpayers switch to a simplified taxation system, to the tax authority at their location (place of residence) statement. At the same time, organizations in an application for the transition to a simplified taxation system report the amount of income for nine months of the current year, as well as the average number of employees for the specified period and the residual value of fixed assets and intangible assets as of October 1 of the current year.

The choice of taxable object is carried out by the taxpayer before the beginning of the tax period in which the simplified taxation system is applied for the first time. In the event of a change in the chosen object of taxation after filing an application for transition to a simplified taxation system, the taxpayer is obliged to notify the tax authority about this before December 20 of the year preceding the year in which the simplified taxation system was first applied.

(paragraph introduced by Federal Law of December 31, 2002 N 191-FZ)

2. A newly created organization and a newly registered individual entrepreneur have the right to submit an application for the transition to a simplified taxation system within five days from the date of registration with the tax authority indicated in the certificate of registration with the tax authority, issued in accordance with paragraph two of paragraph 2 Article 84 of this Code. In this case, the organization and individual entrepreneur have the right to apply the simplified taxation system from the date of registration with the tax authority indicated in the certificate of registration with the tax authority.

Organizations and individual entrepreneurs that, in accordance with the regulatory legal acts of the representative bodies of municipal districts and city districts, the laws of the federal cities of Moscow and St. Petersburg on the taxation system in the form of a single tax on imputed income for certain types of activities, before the end of the current calendar year, ceased to be taxpayers of the single tax on imputed income have the right, on the basis of an application, to switch to a simplified taxation system from the beginning of the month in which their obligation to pay the single tax on imputed income was terminated.
(as amended by Federal Law No. 85-FZ dated May 17, 2007)

(clause 2 as amended by Federal Law dated July 21, 2005 N 101-FZ)

3. Taxpayers applying the simplified taxation system do not have the right to switch to a different taxation regime before the end of the tax period, unless otherwise provided by this article.

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

4. If, at the end of the reporting (tax) period, the taxpayer’s income, determined in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of this Code, exceeded 20 million rubles and (or) during the reporting (tax) period there was a non-compliance with the requirements established by paragraphs 3 and 4 of Article 346.12 and paragraph 3 of Article 346.14 of this Code, such a taxpayer is considered to have lost the right to apply the simplified taxation system from the beginning of the quarter in which the specified excess and (or) non-compliance with the specified requirements was allowed.
(as amended by Federal Laws dated July 21, 2005 N 101-FZ, dated May 17, 2007 N 85-FZ)

(as amended by Federal Laws dated December 31, 2002 N 191-FZ, dated July 21, 2005 N 101-FZ)

The value of the taxpayer's income limit specified in paragraph one of this paragraph, which limits the taxpayer's right to apply the simplified taxation system, is subject to indexation in the manner prescribed by paragraph 2 of Article 346.12 of this Code.

(paragraph introduced by Federal Law dated July 21, 2005 N 101-FZ)

4.1. If, at the end of the reporting (tax) period, the taxpayer’s income, determined in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of this Code, exceeded 60 million rubles and (or) during the reporting (tax) period there was non-compliance with the requirements, established by paragraphs 3 and 4 of Article 346.12 and paragraph 3 of Article 346.14 of this Code, such a taxpayer is considered to have lost the right to apply the simplified taxation system from the beginning of the quarter in which the specified excess and (or) non-compliance with the specified requirements was allowed.

In this case, the amounts of taxes payable when using a different taxation regime are calculated and paid in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs. The taxpayers specified in this paragraph do not pay penalties and fines for late payment of monthly payments during the quarter in which these taxpayers switched to a different taxation regime.

(clause 4.1 introduced by Federal Law dated July 19, 2009 N 204-FZ)

5. The taxpayer is obliged to inform the tax authority about the transition to a different taxation regime, carried out in accordance with paragraphs 4, 4.1 of this article, within 15 calendar days after the expiration of the reporting (tax) period.

(as amended by Federal Laws No. 101-FZ dated July 21, 2005, No. 268-FZ dated December 30, 2006, No. 204-FZ dated July 19, 2009)

6. A taxpayer applying a simplified taxation system has the right to switch to a different taxation regime from the beginning of the calendar year, notifying the tax authority no later than January 15 of the year in which he intends to switch to a different taxation regime.

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

7. A taxpayer who has switched from a simplified taxation system to another tax regime has the right to switch again to a simplified taxation system no earlier than one year after he lost the right to use the simplified taxation system.

(as amended by Federal Laws dated December 31, 2002 N 191-FZ, dated July 21, 2005 N 101-FZ)

Article 346.14. Objects of taxation

1. The objects of taxation are:

2. The choice of the object of taxation is carried out by the taxpayer himself, with the exception of the case provided for in paragraph 3 of this article. The object of taxation may be changed by the taxpayer annually. The object of taxation may be changed from the beginning of the tax period if the taxpayer notifies the tax authority about this before December 20 of the year preceding the year in which the taxpayer proposes to change the object of taxation. During the tax period, the taxpayer cannot change the object of taxation.

(Clause 2 as amended by Federal Law dated November 24, 2008 N 208-FZ)

3. Taxpayers who are parties to a simple partnership agreement (joint activity agreement) or a property trust management agreement apply as an object of taxation income reduced by the amount of expenses.

(Clause 3 introduced by Federal Law dated July 21, 2005 N 101-FZ)

Article 346.15. Procedure for determining income

1. When determining the object of taxation, taxpayers take into account the following income:

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

Paragraphs four and five are no longer valid. - Federal Law of July 22, 2008 N 155-FZ.

1.1. When determining the object of taxation, the following are not taken into account:

1) income specified in Article 251 of this Code;

2) income of an organization subject to corporate income tax at the tax rates provided for in paragraphs 3 and 4 of Article 284 of this Code, in the manner established by Chapter 25 of this Code;

3) income of an individual entrepreneur, subject to personal income tax at the tax rates provided for in paragraphs 2, 4 and 5 of Article 224 of this Code, in the manner established by Chapter 23 of this Code.

(clause 1.1 introduced by Federal Law dated July 22, 2008 N 155-FZ)

2. Lost power. - Federal Law of July 21, 2005 N 101-FZ.

Section 346.16. Procedure for determining expenses

1. When determining the object of taxation, the taxpayer reduces the income received by the following expenses:

1) expenses for the acquisition, construction and production of fixed assets, as well as for the completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets (taking into account the provisions of paragraphs 3 and 4 of this article);

2) expenses for the acquisition of intangible assets, as well as the creation of intangible assets by the taxpayer himself (taking into account the provisions of paragraphs and this article);

(Clause 2 as amended by Federal Law No. 101-FZ dated July 21, 2005)

2.1) expenses for the acquisition of exclusive rights to inventions, utility models, industrial designs, programs for electronic computers, databases, topologies of integrated circuits, production secrets (know-how), as well as rights to use the specified results of intellectual activity on the basis of a license agreement ;
(Clause 2.1 introduced by Federal Law dated July 19, 2007 N 195-FZ)

2.2) expenses for patenting and (or) payment for legal services to obtain legal protection of the results of intellectual activity, including means of individualization;
(Clause 2.2 introduced by Federal Law dated July 19, 2007 N 195-FZ)

2.3) expenses for scientific research and (or) development, recognized as such in accordance with paragraph 1 of Article 262 of this Code;
(Clause 2.3 introduced by Federal Law dated July 19, 2007 N 195-FZ)

3) expenses for repairs of fixed assets (including leased ones);

4) rental (including leasing) payments for rented (including leased) property;

(Clause 4 as amended by Federal Law dated December 31, 2002 N 191-FZ)

5) material costs;

6) expenses for wages, payment of temporary disability benefits in accordance with the legislation of the Russian Federation;

(as amended by Federal Law dated December 31, 2002 N 190-FZ)

7) expenses for all types of compulsory insurance of employees, property and liability, including insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases , produced in accordance with the legislation of the Russian Federation;
(as amended by Federal Laws No. 85-FZ dated May 17, 2007, No. 155-FZ dated July 22, 2008, No. 213-FZ dated July 24, 2009)

8) the amount of value added tax on paid goods (work, services) purchased by the taxpayer and subject to inclusion in expenses in accordance with this article and Article 346.17 of this Code;

(Clause 8 as amended by Federal Law No. 101-FZ dated July 21, 2005)

9) interest paid for the provision of funds for use (credits, loans), as well as expenses associated with payment for services provided by credit institutions, including those associated with the sale of foreign currency when collecting taxes, fees, penalties and fines from property the taxpayer in the manner prescribed by Article 46 of this Code;

10) expenses for ensuring fire safety of the taxpayer in accordance with the legislation of the Russian Federation, expenses for services for the protection of property, maintenance of fire alarm systems, expenses for the purchase of fire protection services and other security services;

11) amounts of customs duties paid when importing goods into the customs territory of the Russian Federation and not subject to refund to the taxpayer in accordance with the customs legislation of the Russian Federation;

(Clause 11 as amended by Federal Law No. 191-FZ of December 31, 2002)

12) expenses for the maintenance of official transport, as well as expenses for compensation for the use of personal cars and motorcycles for official trips within the limits established by the Government of the Russian Federation;

13) business travel expenses, in particular for:

14) payment to a state and (or) private notary for notarization of documents. Moreover, such expenses are accepted within the limits of tariffs approved in accordance with the established procedure;

15) expenses for accounting, auditing and legal services;

(Clause 15 as amended by Federal Law dated July 21, 2005 N 101-FZ)

16) expenses for the publication of financial statements, as well as for publication and other disclosure of other information, if the legislation of the Russian Federation imposes on the taxpayer the obligation to publish (disclose) them;

17) expenses for office supplies;

18) expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services;

19) expenses associated with the acquisition of the right to use computer programs and databases under agreements with the copyright holder (under license agreements). These costs also include costs for updating computer programs and databases;

21) expenses for the preparation and development of new production facilities, workshops and units;

22) amounts of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees, with the exception of the amount of tax paid in accordance with this chapter;
(Clause 22 introduced by Federal Law dated December 31, 2002 N 191-FZ, as amended by Federal Law dated May 17, 2007 N 85-FZ)

23) expenses for payment of the cost of goods acquired for further sale (reduced by the amount of expenses specified in subclause 8 of this paragraph), as well as expenses associated with the acquisition and sale of these goods, including costs for storage, maintenance and transportation of goods;
(Clause 23 as amended by Federal Law No. 85-FZ of May 17, 2007)

24) expenses for payment of commissions, agency fees and fees under agency agreements;

(Clause 24 introduced by Federal Law dated July 21, 2005 N 101-FZ)

25) expenses for the provision of warranty repair and maintenance services;

(Clause 25 introduced by Federal Law of July 21, 2005 N 101-FZ)

26) expenses for confirming the compliance of products or other objects, production processes, operation, storage, transportation, sales and disposal, performance of work or provision of services with the requirements of technical regulations, provisions of standards or terms of contracts;

(Clause 26 introduced by Federal Law of July 21, 2005 N 101-FZ)

27) expenses for carrying out (in cases established by the legislation of the Russian Federation) a mandatory assessment in order to monitor the correctness of payment of taxes in the event of a dispute regarding the calculation of the tax base;

(Clause 27 introduced by Federal Law dated July 21, 2005 N 101-FZ)

28) fee for providing information about registered rights;

(Clause 28 introduced by Federal Law of July 21, 2005 N 101-FZ)

29) expenses for paying for the services of specialized organizations for the production of documents for cadastral and technical registration (inventory) of real estate (including title documents for land plots and documents on land surveying);

(Clause 29 introduced by Federal Law dated July 21, 2005 N 101-FZ)

30) expenses for paying for the services of specialized organizations for conducting examinations, examinations, issuing opinions and providing other documents, the presence of which is mandatory for obtaining a license (permit) to carry out a specific type of activity;

(Clause 30 introduced by Federal Law dated July 21, 2005 N 101-FZ)

31) court costs and arbitration fees;

(Clause 31 introduced by Federal Law dated July 21, 2005 N 101-FZ)

32) periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (in particular, rights arising from patents for inventions, industrial designs and other types of intellectual property);

(Clause 32 introduced by Federal Law dated July 21, 2005 N 101-FZ)

33) expenses for training and retraining of personnel on the taxpayer’s staff, on a contractual basis in the manner prescribed by paragraph 3 of Article 264 of this Code;

(Clause 33 introduced by Federal Law of July 21, 2005 N 101-FZ)

34) expenses in the form of negative exchange rate differences arising from the revaluation of property in the form of foreign currency values ​​and claims (liabilities), the value of which is expressed in foreign currency, including on foreign currency accounts in banks, carried out in connection with a change in the official exchange rate of foreign currency to the ruble of the Russian Federation, established by the Central Bank of the Russian Federation.

(Clause 34 introduced by Federal Law of July 21, 2005 N 101-FZ)

35) expenses for servicing cash register equipment;
(Clause 35 introduced by Federal Law No. 85-FZ of May 17, 2007)

36) costs for removal of solid household waste.
(Clause 36 introduced by Federal Law No. 85-FZ of May 17, 2007)

2. The expenses specified in paragraph 1 of this article are accepted subject to their compliance with the criteria specified in paragraph 1 of Article 252 of this Code.

The expenses specified in subparagraphs 5, 6, 7, 9 - 21, 34 of paragraph 1 of this article are accepted in the manner prescribed for calculating corporate income tax in articles 254, 255, 263, 264, 265 and 269 of this Code.
(as amended by Federal Laws dated December 31, 2002 N 191-FZ, dated July 21, 2005 N 101-FZ, dated May 17, 2007 N 85-FZ)

3. Expenses for the acquisition (construction, production) of fixed assets, for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets are accepted in the following order:
(as amended by Federal Law No. 85-FZ dated May 17, 2007)

1) in relation to expenses for the acquisition (construction, production) of fixed assets during the period of application of the simplified taxation system, as well as expenses for the completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets produced in the specified period - from the moment of commissioning of these fixed assets into operation;
(Clause 1 as amended by Federal Law dated May 17, 2007 N 85-FZ)

2) in relation to acquired (created by the taxpayer himself) intangible assets during the period of application of the simplified taxation system - from the moment these intangible assets are accepted for accounting;

(as amended by Federal Law No. 155-FZ of July 22, 2008)

3) in relation to acquired (constructed, manufactured) fixed assets, as well as acquired (created by the taxpayer himself) intangible assets before the transition to a simplified taxation system, the cost of fixed assets and intangible assets is included in expenses in the following order:

In this case, during the tax period, expenses are accepted for reporting periods in equal shares.

If the taxpayer applies the simplified taxation system from the moment of registration with the tax authorities, the cost of fixed assets and intangible assets is taken at the original cost of this property, determined in the manner established by the legislation on accounting.

If the taxpayer has switched to a simplified taxation system from other taxation regimes, the cost of fixed assets and intangible assets is taken into account in the manner established by paragraphs 2.1 and Article 346.25 of this Code.

The useful life of fixed assets is determined on the basis of the classification of fixed assets included in depreciation groups approved by the Government of the Russian Federation in accordance with Article 258 of this Code. The useful lives of fixed assets that are not specified in this classification are established by the taxpayer in accordance with the technical conditions or recommendations of the manufacturing organizations.

Fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, are taken into account in expenses in accordance with this article from the moment of the documented fact of filing documents for registration of these rights. The specified provision regarding the mandatory fulfillment of the condition of documentary confirmation of the fact of filing documents for registration does not apply to fixed assets put into operation before January 31, 1998.

The useful life of intangible assets is determined in accordance with paragraph 2 of Article 258 of this Code.

In the event of the sale (transfer) of acquired (constructed, manufactured, created by the taxpayer himself) fixed assets and intangible assets before the expiration of three years from the date of accounting for the costs of their acquisition (construction, production, completion, additional equipment, reconstruction, modernization and technical re-equipment, as well as creation by the taxpayer himself) as part of expenses in accordance with this chapter (in relation to fixed assets and intangible assets with a useful life of over 15 years - until the expiration of 10 years from the date of their acquisition (construction, manufacture, creation by the taxpayer himself), the taxpayer is obliged to recalculate the tax base for the entire period of use of such fixed assets and intangible assets from the moment they are taken into account as part of the acquisition costs (construction, manufacturing, completion, additional equipment, reconstruction, modernization and technical re-equipment, as well as creation by the taxpayer himself) until the date of sale (transfer), taking into account the provisions Chapter 25 of this Code and pay an additional amount of tax and penalties.
(as amended by Federal Law No. 85-FZ dated May 17, 2007)

(Clause 3 as amended by Federal Law dated July 21, 2005 N 101-FZ)

4. For the purposes of this chapter, fixed assets and intangible assets include fixed assets and intangible assets that are recognized as depreciable property in accordance with Chapter 25 of this Code, and the costs of completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets are determined taking into account provisions of paragraph 2 of Article 257 of this Code.

(Clause 4 as amended by Federal Law dated May 17, 2007 N 85-FZ)

Article 346.17. Procedure for recognizing income and expenses

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

1. For the purposes of this chapter, the date of receipt of income is the day of receipt of funds into bank accounts and (or) the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way (cash method).

When the buyer uses a bill of exchange in payments for goods (work, services) purchased by him, the date of receipt of income from the taxpayer is the date of payment of the bill of exchange (the day of receipt of funds from the drawer or another person obligated under the specified bill of exchange) or the day the taxpayer transfers the specified bill of exchange by endorsement to a third party.

If the taxpayer returns amounts previously received as advance payment for the supply of goods, performance of work, provision of services, transfer of property rights, the income of the tax (reporting) period in which the return was made is reduced by the amount of the refund.

2. Expenses of the taxpayer are recognized as expenses after their actual payment. For the purposes of this chapter, payment for goods (work, services) and (or) property rights is recognized as the termination of the obligation of the taxpayer - purchaser of goods (work, services) and (or) property rights to the seller, which is directly related to the supply of these goods (performance of work, provision of services) and (or) transfer of property rights. In this case, expenses are taken into account as expenses, taking into account the following features:

1) material expenses (including expenses for the acquisition of raw materials and materials), as well as labor costs - at the time of repayment of debt by writing off funds from the taxpayer’s current account, payment from the cash register, and in the case of another method of repayment of debt - at the time of such repayment. A similar procedure applies to payment of interest for the use of borrowed funds (including bank loans) and when paying for services of third parties;
(as amended by Federal Laws dated May 17, 2007 N 85-FZ, dated July 22, 2008 N 155-FZ)

2) expenses for payment of the cost of goods purchased for further sale - as the said goods are sold. For tax purposes, a taxpayer has the right to use one of the following methods for valuing purchased goods:

Costs directly related to the sale of these goods, including costs of storage, maintenance and transportation, are taken into account as expenses after their actual payment;

3) expenses for paying taxes and fees - in the amount actually paid by the taxpayer. If there is a debt to pay taxes and fees, the expenses for its repayment are taken into account as expenses within the limits of the actually repaid debt in those reporting (tax) periods when the taxpayer repays the specified debt;

4) expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, taken into account in the manner prescribed by paragraph 3 of Article 346.16 of this Code , are reflected on the last day of the reporting (tax) period in the amount of amounts paid. In this case, these expenses are taken into account only for fixed assets and intangible assets used in carrying out business activities;
(Clause 4 as amended by Federal Law No. 85-FZ dated 17.05.2007)

5) when the taxpayer issues a bill of exchange to the seller in payment for purchased goods (work, services) and (or) property rights, expenses for the acquisition of the specified goods (work, services) and (or) property rights are taken into account after payment of the specified bill. When the taxpayer transfers to the seller a bill of exchange issued by a third party in payment for purchased goods (work, services) and (or) property rights, the costs of acquiring the specified goods (work, services) and (or) property rights are taken into account on the date of transfer of the specified bill for the purchased goods (works, services) and (or) property rights. The expenses specified in this subparagraph are taken into account based on the contract price, but not more than the amount of the debt obligation specified in the bill of exchange.

3. Taxpayers who determine income and expenses in accordance with this chapter do not take into account amount differences as part of income and expenses for tax purposes if, under the terms of the agreement, the obligation (claim) is expressed in conventional monetary units.

4. When a taxpayer switches from an object of taxation in the form of income to an object of taxation in the form of income reduced by the amount of expenses, expenses related to the tax periods in which the object of taxation in the form of income was applied are not taken into account when calculating the tax base.
(Clause 4 introduced by Federal Law dated May 17, 2007 N 85-FZ)

Article 346.18. The tax base

1. If the object of taxation is the income of an organization or individual entrepreneur, the tax base is recognized as the monetary expression of the income of the organization or individual entrepreneur.

2. If the object of taxation is the income of an organization or individual entrepreneur, reduced by the amount of expenses, the tax base is recognized as the monetary value of income reduced by the amount of expenses.

3. Income and expenses expressed in foreign currency are taken into account in conjunction with income and expenses expressed in rubles. In this case, income and expenses expressed in foreign currency are converted into rubles at the official exchange rate of the Central Bank of the Russian Federation, established respectively on the date of receipt of income and (or) the date of expenditure.

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

4. Income received in kind is accounted for at market prices.

5. When determining the tax base, income and expenses are determined on an accrual basis from the beginning of the tax period.

6. A taxpayer who uses as an object of taxation income reduced by the amount of expenses, pays the minimum tax in the manner prescribed by this paragraph.

The amount of the minimum tax is calculated for the tax period in the amount of 1 percent of the tax base, which is income determined in accordance with Article 346.15 of this Code.

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

The minimum tax is paid if for the tax period the amount of tax calculated in the general manner is less than the amount of the calculated minimum tax.

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

The taxpayer has the right in the following tax periods to include the amount of the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner as expenses when calculating the tax base, including increasing the amount of losses that can be carried forward in accordance with the provisions of paragraph 7 of this article.

7. A taxpayer who uses income reduced by the amount of expenses as an object of taxation has the right to reduce the tax base calculated at the end of the tax period by the amount of the loss received based on the results of previous tax periods in which the taxpayer applied a simplified taxation system and used income as an object of taxation , reduced by the amount of expenses. In this case, a loss is understood as the excess of expenses determined in accordance with Article 346.16 of this Code over income determined in accordance with Article 346.15 of this Code.

The taxpayer has the right to carry forward a loss to future tax periods within 10 years following the tax period in which the loss was incurred.

The taxpayer has the right to transfer to the current tax period the amount of loss received in the previous tax period.

A loss not carried forward to the next year may be carried forward in whole or in part to any year out of the next nine years.

If a taxpayer received losses in more than one tax period, such losses are carried forward to future tax periods in the order in which they were received.

If the taxpayer terminates its activities due to reorganization, the taxpayer-legal successor has the right to reduce the tax base in the manner and on the conditions provided for by this paragraph by the amount of losses received by the reorganized organizations before the moment of reorganization.

The taxpayer is obliged to keep documents confirming the amount of the loss incurred and the amount by which the tax base was reduced for each tax period, during the entire period of using the right to reduce the tax base by the amount of the loss.

A loss received by a taxpayer when applying other taxation regimes is not accepted upon transition to a simplified taxation system. The loss received by the taxpayer when applying the simplified taxation system is not accepted when switching to other taxation regimes.

(Clause 7 as amended by Federal Law dated July 22, 2008 N 155-FZ)

8. Taxpayers transferred for certain types of activities to pay a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of this Code, keep separate records of income and expenses under different special tax regimes. If it is impossible to separate expenses when calculating the tax base for taxes calculated under different special tax regimes, these expenses are distributed in proportion to the shares of income in the total amount of income received when applying the specified special tax regimes.

(Clause 8 introduced by Federal Law dated July 21, 2005 N 101-FZ)

Article 346.19. Taxable period. Reporting period

1. The tax period is a calendar year.

2. Reporting periods are the first quarter, six months and nine months of the calendar year.

Section 346.20. Tax rates

1. If the object of taxation is income, the tax rate is set at 6 percent.

2. If the object of taxation is income reduced by the amount of expenses, the tax rate is set at 15 percent. The laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 5 to 15 percent, depending on the categories of taxpayers.

(as amended by Federal Law No. 224-FZ of November 26, 2008)

Section 346.21. Procedure for calculating and paying tax

1. The tax is calculated as a percentage of the tax base corresponding to the tax rate.

2. The tax amount at the end of the tax period is determined by the taxpayer independently.

3. Taxpayers who have chosen income as an object of taxation, based on the results of each reporting period, calculate the amount of the advance tax payment based on the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, half a year, nine months, respectively. taking into account previously calculated amounts of advance tax payments.

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

The amount of tax (advance tax payments) calculated for the tax (reporting) period is reduced by the specified taxpayers by the amount of insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance from accidents at work and occupational diseases paid (within the calculated amounts) for the same period of time in accordance with the legislation of the Russian Federation, as well as the amount of temporary disability benefits paid to employees. In this case, the amount of tax (advance tax payments) cannot be reduced by more than 50 percent.

(as amended by Federal Laws dated December 31, 2002 N 190-FZ, dated July 21, 2005 N 101-FZ, dated July 24, 2009 N 213-FZ)

4. Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation, at the end of each reporting period, calculate the amount of the advance tax payment based on the tax rate and actually received income reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, half year, nine months, respectively, taking into account the previously calculated amounts of advance tax payments.

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

5. Previously calculated amounts of advance tax payments are counted when calculating the amounts of advance tax payments for the reporting period and the amount of tax for the tax period.

(Clause 5 as amended by Federal Law dated July 21, 2005 N 101-FZ)

6. Payment of tax and advance payments of tax is made at the location of the organization (place of residence of the individual entrepreneur).

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

7. The tax payable at the end of the tax period is paid no later than the deadline established for filing a tax return for the corresponding tax period in paragraphs 1 and 2 of Article 346.23 of this Code.

(as amended by Federal Laws dated July 21, 2005 N 101-FZ, dated July 22, 2008 N 155-FZ)

Advance tax payments are paid no later than the 25th day of the first month following the expired reporting period.

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

Section 346.22. Crediting tax amounts

Tax amounts are credited to the accounts of the Federal Treasury for their subsequent distribution to budgets of all levels and budgets of state extra-budgetary funds in accordance with the budget legislation of the Russian Federation.

(as amended by Federal Law dated December 28, 2004 N 183-FZ)

Section 346.23. Tax return

1. Taxpaying organizations, at the end of the tax period, submit a tax return to the tax authorities at their location.

(as amended by Federal Law No. 155-FZ of July 22, 2008)

Tax returns based on the results of the tax period are submitted by taxpayer organizations no later than March 31 of the year following the expired tax period.

(as amended by Federal Law No. 155-FZ of July 22, 2008)

2. Taxpayers - individual entrepreneurs, after the expiration of the tax period, submit a tax return to the tax authorities at their place of residence no later than April 30 of the year following the expired tax period.

(as amended by Federal Law No. 155-FZ of July 22, 2008)

The paragraph is no longer valid. - Federal Law of July 22, 2008 N 155-FZ.

3. The tax return form and the procedure for filling it out are approved by the Ministry of Finance of the Russian Federation.

(as amended by Federal Laws dated June 29, 2004 N 58-FZ, dated July 22, 2008 N 155-FZ)

Section 346.24. Tax accounting

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

Taxpayers are required to keep records of income and expenses for the purpose of calculating the tax base for taxes in the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system, the form and procedure for filling out which are approved by the Ministry of Finance of the Russian Federation.

Section 346.25. Features of calculating the tax base when transitioning to a simplified taxation system from other taxation regimes and when transitioning from a simplified taxation system to other taxation regimes

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

1. Organizations that, before the transition to a simplified taxation system, used the accrual method when calculating corporate income tax, when transitioning to a simplified taxation system, comply with the following rules:

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

1) on the date of transition to a simplified taxation system, the tax base includes amounts of funds received before the transition to a simplified taxation system in payment under contracts, the execution of which the taxpayer carries out after the transition to a simplified taxation system;

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

2) has become invalid. - Federal Law of July 21, 2005 N 101-FZ;

3) funds received after the transition to a simplified taxation system are not included in the tax base if, according to the rules of tax accounting on an accrual basis, these amounts were included in income when calculating the tax base for corporate income tax;

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

4) expenses incurred by an organization after the transition to a simplified taxation system are recognized as expenses deducted from the tax base on the date of their implementation, if payment for such expenses was made before the transition to a simplified taxation system, or on the date of payment, if payment was made after the transition organizations to a simplified taxation system;

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

5) funds paid after the transition to the simplified taxation system to pay for the organization’s expenses are not deducted from the tax base if, before the transition to the simplified taxation system, such expenses were taken into account when calculating the tax base for corporate income tax in accordance with Chapter 25 of this Code.

(as amended by Federal Law dated July 21, 2005 N 101-FZ)

2. Organizations that used the simplified taxation system, when switching to calculating the tax base for corporate income tax using the accrual method, comply with the following rules:

1) income is recognized as income in the amount of proceeds from the sale of goods (performance of work, provision of services, transfer of property rights) during the period of application of the simplified taxation system, payment (partial payment) of which is not made before the date of transition to calculating the tax base for income tax accrual basis;

2) expenses for the acquisition during the period of application of the simplified tax system of goods (work, services, property rights) that were not paid (partially paid) by the taxpayer before the date of transition to calculating the tax base for income tax on the accrual basis are recognized as expenses, if otherwise not provided for by Chapter 25 of this Code.

The income and expenses specified in subparagraphs 1 and 2 of this paragraph are recognized as income (expenses) of the month of transition to calculating the tax base for corporate income tax using the accrual method.

2.1. When an organization transitions to a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses, tax accounting as of the date of such transition reflects the residual value of acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets that are paid before transition to a simplified taxation system, in the form of the difference between the purchase price (construction, manufacturing, creation by the organization itself) and the amount of accrued depreciation in accordance with the requirements of Chapter 25 of this Code.

When a taxpayer transfers from an object of taxation in the form of income to an object of taxation in the form of income reduced by the amount of expenses, on the date of such transition the residual value of fixed assets acquired during the period of application of the simplified taxation system with the object of taxation in the form of income is not determined.

When transitioning to a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses, an organization applying the taxation system for agricultural producers (unified agricultural tax) in accordance with Chapter 26.1 of this Code, the tax accounting as of the date of this transition reflects the residual value of the acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets, determined based on their residual value on the date of transition to the payment of the unified agricultural tax, reduced by the amount of expenses determined in the manner prescribed by subparagraph 2 of paragraph 4 of Article 346.5 of this Code , during the period of application of Chapter 26.1 of this Code.

When transitioning to a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses, an organization applying a taxation system in the form of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of this Code is reflected in tax accounting as of the date of the specified transition the residual value of acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets before the transition to a simplified taxation system in the form of the difference between the price of acquisition (construction, manufacturing, creation by the organization itself) of fixed assets and intangible assets and the amount of depreciation accrued in the manner established by the legislation of the Russian Federation on accounting, for the period of application of the taxation system in the form of a single tax on imputed income for certain types of activities.

(clause 2.1 as amended by Federal Law dated July 22, 2008 N 155-FZ)

3. If an organization switches from a simplified taxation system (regardless of the object of taxation) to a general taxation regime and has fixed assets and intangible assets, acquisition costs (construction, manufacturing, creation by the organization itself, completion, additional equipment, reconstruction, modernization and technical re-equipment) of which, carried out during the period of application of the general taxation regime before the transition to the simplified taxation system, were not fully transferred to expenses for the period of application of the simplified taxation system in the manner prescribed by paragraph 3 of Article 346.16 of this Code, on the date of transition to the payment of corporate income tax in tax accounting, the residual value of fixed assets and intangible assets is determined by reducing the residual value of these fixed assets and intangible assets, determined on the date of transition to the simplified taxation system, by the amount of expenses determined for the period of application of the simplified taxation system in the manner provided for in paragraph 3 of Article 346.16 of this Code.

(Clause 3 as amended by Federal Law dated July 22, 2008 N 155-FZ)

4. Individual entrepreneurs, when transitioning from other taxation regimes to a simplified taxation system and from a simplified taxation system to other taxation regimes, apply the rules provided for in paragraphs 2.1 and this article.

(Clause 4 introduced by Federal Law dated July 21, 2005 N 101-FZ)

5. Organizations and individual entrepreneurs that previously applied the general taxation regime, when transitioning to a simplified taxation system, comply with the following rule: amounts of value added tax calculated and paid by the taxpayer of value added tax on amounts of payment, partial payment received before the transition to the simplified system taxation on account of upcoming supplies of goods, performance of work, provision of services or transfer of property rights carried out during the period after the transition to a simplified taxation system are subject to deduction in the last tax period preceding the month of the transition of the value added tax taxpayer to the simplified taxation system, if documents are available , indicating the refund of tax amounts to buyers in connection with the taxpayer’s transition to a simplified taxation system.
(Clause 5 introduced by Federal Law dated May 17, 2007 N 85-FZ)

6. Organizations and individual entrepreneurs that have applied the simplified taxation system, when switching to the general taxation regime, comply with the following rule: the amount of value added tax presented to the taxpayer applying the simplified taxation system when he purchases goods (works, services, property rights) that were not classified as expenses deducted from the tax base when applying the simplified taxation system, are accepted for deduction upon transition to the general taxation regime in the manner prescribed by Chapter 21 of this Code for taxpayers of value added tax.
(Clause 6 introduced by Federal Law dated May 17, 2007 N 85-FZ)

Article 346.25.1. Features of the application of the simplified taxation system by individual entrepreneurs based on a patent

(introduced by Federal Law dated July 21, 2005 N 101-FZ)

1. Individual entrepreneurs carrying out the types of business activities specified in paragraph 2 of this article have the right to switch to a simplified taxation system based on a patent.

(Clause 1 as amended by Federal Law dated July 22, 2008 N 155-FZ)

2. The use of a simplified taxation system based on a patent is permitted to individual entrepreneurs carrying out the following types of business activities:

(as amended by Federal Law No. 155-FZ of July 22, 2008)

1) repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitwear;

2) repair, painting and sewing of shoes;

3) production of felted shoes;

4) production of textile haberdashery;

5) production and repair of metal haberdashery, keys, license plates, street signs;

6) production of mourning wreaths, artificial flowers, garlands;

7) production of fences, monuments, wreaths from metal;

8) manufacturing and repair of furniture;

9) production and restoration of carpets and rugs;

10) repair and maintenance of household radio-electronic equipment, household machines and household appliances, repair and manufacture of metal products;

11) production of equipment for sport fishing;

12) chasing and engraving of jewelry;

13) production and repair of games and toys, with the exception of computer games;

14) production of folk arts and crafts;

15) production and repair of jewelry, costume jewelry;

16) production of plucked wool, raw hides and skins of cattle, equines, sheep, goats and pigs;

17) dressing and dyeing animal skins;

18) dressing and dyeing of fur;

19) processing of customer-supplied washed wool into knitted yarn;

20) combing wool;

21) grooming pets;

22) protection of gardens, vegetable gardens and green spaces from pests and diseases;

23) production of agricultural implements from customer’s materials;

24) repair and production of cooper's utensils and pottery;

25) production and repair of wooden boats;

26) repair of tourist equipment and inventory;

27) sawing wood;

28) engraving work on metal, glass, porcelain, wood, ceramics;

29) production and printing of business cards and invitation cards;

30) copying, bookbinding, stitching, edging, cardboard works;

31) shoe cleaning;

32) activities in the field of photography;

33) production, editing, distribution and screening of films;

34) maintenance and repair of vehicles;

35) provision of other types of services for the maintenance of vehicles (washing, polishing, applying protective and decorative coatings to the body, interior cleaning, towing);

36) provision of services as a toastmaster, actor at celebrations, musical accompaniment of rituals;

37) provision of services by hairdressing and beauty salons;

38) motor transport services;

39) provision of secretarial, editorial and translation services;

40) maintenance and repair of office machines and computer equipment;

41) monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD. Re-recording of musical and literary works onto magnetic tape, CD;

42) services for supervision and care of children and the sick;

43) residential cleaning services;

44) housekeeping services;

45) repair and construction of housing and other buildings;

46) production of installation, electrical, sanitary and welding works;

47) services for interior design of residential premises and decoration services;

48) services for receiving glassware and secondary raw materials, with the exception of scrap metal;

49) cutting glass and mirrors, artistic glass processing;

50) glazing services for balconies and loggias;

51) services of baths, saunas, solariums, massage rooms;

52) training services, including paid clubs, studios, courses, and tutoring services;

53) coaching services;

54) services for green farming and decorative floriculture;

55) production of bread and confectionery;

56) transfer for temporary possession and (or) use of garages, own residential premises, as well as residential premises built on dacha land plots;

(Clause 56 as amended by Federal Law No. 155-FZ of July 22, 2008)

57) porter services at railway stations, bus stations, air terminals, airports, sea and river ports;

58) veterinary services;

59) paid toilet services;

60) funeral services;

61) services of street patrols, security guards, watchmen and watchmen.

62) catering services;

(Clause 62 introduced by Federal Law No. 155-FZ of July 22, 2008)

63) services for processing agricultural products, including the production of meat, fish and dairy products, bakery products, vegetable and fruit products, products and semi-finished products from flax, cotton, hemp and timber (except for lumber);

(Clause 63 introduced by Federal Law dated July 22, 2008 N 155-FZ)

64) services related to the sale of agricultural products (storage, sorting, drying, washing, packaging, packing and transportation);

(Clause 64 introduced by Federal Law No. 155-FZ of July 22, 2008)

65) provision of services related to the maintenance of agricultural production (mechanized, agrochemical, reclamation, transport work);

(Clause 65 introduced by Federal Law No. 155-FZ of July 22, 2008)

66) grazing;

(Clause 66 introduced by Federal Law dated July 22, 2008 N 155-FZ)

67) management of hunting and hunting;

(Clause 67 introduced by Federal Law No. 155-FZ of July 22, 2008)

68) engaging in private medical practice or private pharmaceutical activities by a person licensed for these types of activities;

>(clause 68 introduced by Federal Law of July 22, 2008 N 155-FZ)

69) carrying out private detective activities by a licensed person.

(Clause 69 introduced by Federal Law dated July 22, 2008 N 155-FZ)

(clause 2 as amended by Federal Law dated May 17, 2007 N 85-FZ)

2.1. When applying a simplified taxation system based on a patent, an individual entrepreneur has the right to attract employees, including under civil contracts, the average number of which, determined in the manner established by the federal executive body authorized in the field of statistics, should not exceed for the tax period five people.

(clause 2.1 introduced by Federal Law dated July 22, 2008 N 155-FZ)

2.2. A taxpayer is considered to have lost the right to apply a simplified taxation system based on a patent and switched to a general taxation regime from the beginning of the tax period for which the corresponding patent was issued to him in the following cases:

if in the calendar year in which the taxpayer applies the simplified taxation system based on a patent, his income exceeded the amount of income established by Article 346.13 of this Code, regardless of the number of patents received in the specified year;

if during the tax period there is a non-compliance with the requirements established by paragraph 2.1 of this article.

Amounts of taxes payable in accordance with the general taxation regime are calculated and paid by an individual entrepreneur who has lost the right to apply a simplified taxation system based on a patent, in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly registered individual entrepreneurs.

(clause 2.2 as amended by Federal Law dated July 19, 2009 N 201-FZ)

3. The decision on the possibility of individual entrepreneurs using a simplified taxation system based on a patent in the territories of constituent entities of the Russian Federation is made by the laws of the relevant constituent entities of the Russian Federation.

(as amended by Federal Law No. 155-FZ of July 22, 2008).

The adoption by constituent entities of the Russian Federation of decisions on the possibility of application by individual entrepreneurs of a simplified taxation system based on a patent does not prevent such individual entrepreneurs from applying, at their choice, the simplified taxation system provided for in Articles 346.11 - 346.25 of this Code. At the same time, the transition from the simplified taxation system based on a patent to the general procedure for applying the simplified taxation system and vice versa can be carried out only after the expiration of the period for which the patent is issued.
(as amended by Federal Law No. 85-FZ dated May 17, 2007)

4. A document certifying the right of individual entrepreneurs to apply a simplified taxation system based on a patent is a patent issued to an individual entrepreneur by the tax authority to carry out one of the types of business activities provided for in paragraph 2 of this article.

The form of the patent is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

A patent is issued at the taxpayer's discretion for a period of one to 12 months. The tax period is the period for which the patent was issued.
(as amended by Federal Law No. 155-FZ of July 22, 2008)

5. An application for a patent is submitted by an individual entrepreneur to the tax authority at the place where the individual entrepreneur is registered with the tax authority no later than one month before the individual entrepreneur begins to apply the simplified taxation system based on a patent.

The form of this application is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

The tax authority is obliged to issue a patent to an individual entrepreneur within ten days or notify him of the refusal to issue a patent.

The form of notification of refusal to issue a patent is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

When a patent is issued, its duplicate is also filled out and kept by the tax authority.

A patent is valid only on the territory of the constituent entity of the Russian Federation in whose territory it was issued.
(paragraph introduced by Federal Law dated May 17, 2007 N 85-FZ)

A taxpayer who has a patent has the right to apply for another patent in order to apply a simplified taxation system based on a patent in the territory of another constituent entity of the Russian Federation.
(paragraph introduced by Federal Law dated May 17, 2007 N 85-FZ)

If an individual entrepreneur is registered with the tax authority in one subject of the Russian Federation, and submits an application for a patent to the tax authority of another subject of the Russian Federation, this individual entrepreneur is obliged, together with the application for a patent, to submit an application for registration in this tax authority.

(paragraph introduced by Federal Law dated July 22, 2008 N 155-FZ)

6. The annual cost of a patent is determined as corresponding to the tax rate provided for in paragraph 1 of Article 346.20 of this Code, the percentage of the annual income potentially received by an individual entrepreneur established for each type of business activity provided for in paragraph 2 of this article.

If an individual entrepreneur receives a patent for a shorter period, the cost of the patent is subject to recalculation in accordance with the duration of the period for which the patent was issued.

7. The amount of annual income potentially received by an individual entrepreneur is established for a calendar year by the laws of the constituent entities of the Russian Federation for each type of business activity for which individual entrepreneurs are allowed to use a simplified taxation system based on a patent. At the same time, differentiation of such annual income is allowed, taking into account the characteristics and place of business activities of individual entrepreneurs in the territory of the corresponding constituent entity of the Russian Federation. If the law of a constituent entity of the Russian Federation for any of the types of entrepreneurial activity specified in paragraph 2 of this article does not change the amount of annual income potentially received by an individual entrepreneur for the next calendar year, then in this calendar year, when determining the annual cost of a patent, the amount of potential income is taken into account. the annual income possible for an individual entrepreneur to receive in effect in the previous year. The amount of potential annual income is subject to annual indexation by the deflator coefficient specified in paragraph two of paragraph 2 of Article 346.12 of this Code.
(as amended by Federal Laws dated May 17, 2007 N 85-FZ, dated July 19, 2009 N 201-FZ)

If the type of business activity provided for in paragraph 2 of this article is included in the list of types of business activity established by paragraph 2 of Article 346.26 of this Code, the amount of annual income potentially received by an individual entrepreneur for this type of business activity cannot exceed the amount of basic profitability, established by Article 346.29 of this Code in relation to the relevant type of business activity, multiplied by 30.

7.1. The amount of annual income potentially received by an individual entrepreneur is established for a calendar year by the laws of the constituent entities of the Russian Federation for each type of business activity for which individual entrepreneurs are allowed to use a simplified taxation system based on a patent. At the same time, differentiation of such annual income is allowed, taking into account the characteristics and place of business activities of individual entrepreneurs in the territory of the corresponding constituent entity of the Russian Federation. If the law of a constituent entity of the Russian Federation for any of the types of entrepreneurial activity specified in paragraph 2 of this article does not change the amount of annual income potentially received by an individual entrepreneur for the next calendar year, then in this calendar year, when determining the annual cost of a patent, the amount of potential income is taken into account. the annual income possible for an individual entrepreneur to receive in effect in the previous year.

If the type of business activity provided for in paragraph 2 of this article is included in the list of types of business activity established by paragraph 2 of Article 346.26 of this Code, the amount of annual income potentially received by an individual entrepreneur for this type of business activity cannot exceed the amount of basic profitability established Article 346.29 of this Code in relation to the relevant type of business activity, multiplied by 30.

(clause 7.1 introduced by Federal Law dated July 19, 2009 N 204-FZ)

8. Individual entrepreneurs who have switched to a simplified taxation system based on a patent shall pay one third of the cost of the patent no later than 25 calendar days after the start of business activities based on the patent.

(as amended by Federal Law dated July 27, 2006 N 137-FZ)

9. If the conditions for applying the simplified taxation system based on a patent are violated, as well as in case of non-payment (incomplete payment) of one third of the cost of the patent within the period established by paragraph 8 of this article, the individual entrepreneur loses the right to apply the simplified taxation system based on the patent in the period for which which the patent was issued.

(as amended by Federal Law dated July 17, 2009 N 165-FZ)

In this case, an individual entrepreneur must pay taxes in accordance with the general taxation regime. In this case, the cost (part of the cost) of the patent paid by the individual entrepreneur is not refunded.

An individual entrepreneur is obliged to inform the tax authority about the loss of the right to use the simplified taxation system based on a patent and the transition to a different taxation regime within 15 calendar days from the beginning of the application of a different taxation regime.
(paragraph introduced by Federal Law dated May 17, 2007 N 85-FZ)

An individual entrepreneur who has switched from a simplified taxation system based on a patent to another tax regime has the right to switch again to a simplified taxation system based on a patent no earlier than three years after he lost the right to use the simplified taxation system based on a patent.
(paragraph introduced by Federal Law dated May 17, 2007 N 85-FZ)

10. Payment of the remaining part of the cost of the patent is made by the taxpayer no later than 25 calendar days from the end of the period for which the patent was received. In this case, when paying the remaining part of the cost of the patent, it is subject to reduction by the amount of insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases.

(as amended by Federal Laws dated July 27, 2006 N 137-FZ, dated May 17, 2007 N 85-FZ, dated July 24, 2009 N 213-FZ)

11. The tax return provided for in Article 346.23 of this Code is not submitted to the tax authorities by taxpayers of the simplified taxation system based on a patent.
(Clause 11 introduced by Federal Law dated May 17, 2007 N 85-FZ)

12. . Taxpayers of the simplified taxation system based on a patent keep tax records of income in the manner established by Article 346.24 of this Code.
(Clause 12 was introduced by Federal Law No. 85-FZ of May 17, 2007, as amended by Federal Law No. 155-FZ of July 22, 2008)

The single tax under the simplified tax system is paid by companies and entrepreneurs who voluntarily switched to the “simplified system”. For the object of taxation “income” the rate is 6%. For the object of taxation “income minus expenses” the rate is 15%. This material, which is part of the “Tax Code “for Dummies”” series, is dedicated to Chapter 26.2 of the Tax Code of the Russian Federation “Simplified Taxation System”. This article provides an accessible, simple description of the procedure for calculating and paying a single “simplified” tax, the objects of taxation and tax rates, as well as the deadlines for submitting reports. Please note that the articles in this series provide a general understanding of taxes only; for practical activities it is necessary to refer to the primary source - the Tax Code of the Russian Federation

Who can apply the simplified tax system

Russian organizations and individual entrepreneurs who have voluntarily chosen the simplified tax system and who have the right to apply this system. Companies and entrepreneurs who have not expressed a desire to switch to “simplified taxation” use other taxation systems by default. In other words, the transition to paying a single “simplified” tax cannot be forced.

What taxes do not need to be paid when applying the simplified tax system?

In general, organizations that have switched to the “simplified system” are exempt from property tax. Individual entrepreneurs - from personal income tax and personal property tax. In addition, both do not pay value added tax (except for VAT on imports). Other taxes and fees must be paid in accordance with the general procedure. Thus, “simplified” workers must make payments for compulsory insurance from employees’ salaries, withhold and transfer personal income tax, etc.

However, there are exceptions to the general rules. So, from January 1, 2015, some “simplified” residents need to pay property tax. From this date, the exemption from payment of this tax does not apply to real estate for which the property tax base is determined as the cadastral value. Such property may include, for example, retail and office real estate (Clause 1 of Article of the Tax Code of the Russian Federation, Clause 3 of Article of the Tax Code of the Russian Federation).

Where does the “simplified” system apply?

Throughout the Russian Federation without any regional or local restrictions. The rules for switching to the simplified tax system and returning to other taxation systems are the same for all Russian organizations and entrepreneurs, regardless of location.

Who is not entitled to switch to the simplified tax system?

Organizations that have opened branches, banks, insurers, budgetary institutions, pawnshops, investment and non-state pension funds, microfinance organizations, as well as a number of other companies.

In addition, “simplified taxation” is prohibited for companies and entrepreneurs that produce excisable goods, extract and sell minerals, operate in the gambling business, or have switched to paying a single agricultural tax.

Limitations on the number of employees, the cost of fixed assets and shares in the authorized capital

Does not have the right to switch to a simplified system of organization and individual entrepreneurs if the average number of employees exceeds 100 people. The ban on the transition also applies to companies and entrepreneurs whose residual value of fixed assets exceeds 150 million rubles.

In addition, in general, the simplified tax system cannot be applied to enterprises if the share of participation of other legal entities in them is more than 25 percent.

How to switch to simplified tax system

Organizations that do not fall into the above categories can switch to the simplified tax system if their income for the period from January to September did not exceed 112.5 million rubles. If this condition is met, you must submit a notification to the tax office no later than December 31, and from January of the next year you can apply the “simplified tax system”. After 2019, the specified limit will need to be multiplied by a deflator coefficient.

Entrepreneurs who do not fall into the above categories can switch to the simplified tax system, regardless of the amount of income for the current year. To do this, they need to submit a notification to the tax office no later than December 31, and from January next year, individual entrepreneurs will have the opportunity to apply a simplified taxation system.

Newly created enterprises and newly registered individual entrepreneurs have the right to apply a simplified system from the date of registration with the tax office. To do this, you must submit a notification no later than 30 calendar days from the date of tax registration.

Organizations and individual entrepreneurs that have ceased to be UTII taxpayers can switch to the “simplified tax” system from the beginning of the month in which their obligation to pay a single “imputed” tax was terminated. To do this, you must submit a notification no later than 30 calendar days from the date of termination of the obligation to pay UTII.

Violation of the deadlines for filing an application for the use of the simplified tax system deprives the company or entrepreneur of the right to use the simplified system.

How long do you need to use the “simplified”

A taxpayer who has switched to the simplified tax system must apply it until the end of the tax period, that is, until December 31 of the current year inclusive. Until this time, you cannot voluntarily refuse the simplified tax system. You can change the system at your own request only from January 1 of the next year, which must be notified in writing to the tax office.

Early transition from the simplified system is possible only in cases where a company or entrepreneur has lost the right to the simplified system within a year. Then the refusal of this system is mandatory, that is, it does not depend on the desire of the taxpayer. This happens when income for a quarter, half a year, nine months or a year exceeds 150 million rubles (after 2019, this value will need to be multiplied by a deflator coefficient). Also, the right to the simplified tax system is lost when the criteria for the number of employees, the cost of fixed assets or the share in the authorized capital are no longer met. In addition, the right to a “simplified tax” is lost if an organization falls into a “forbidden” category in the middle of the year (for example, opens a branch or begins to produce excisable goods).

The termination of the application of the “simplified tax” occurs from the beginning of the quarter in which the right to it was lost. This means that an enterprise or individual entrepreneur, starting from the first day of such a quarter, must recalculate taxes using a different system. Penalties and fines are not charged in this case. In addition, if the right to a simplified system is lost, the taxpayer must notify the tax office in writing of the transition to a different taxation system within 15 calendar days after the end of the relevant period: quarter, half-year, nine months or year.

If the taxpayer ceases to engage in activities for which he applied the simplified system, then within 15 days he must notify his inspectorate about this.

Objects “STS income” and “STS income minus expenses”. Tax rates

A taxpayer who has switched to a simplified system must choose one of two objects of taxation. Essentially, these are two ways of calculating a single tax. The first object is income. Those who choose it sum up their income for a certain period and multiply by 6 percent. The resulting figure is the value of the single “simplified” tax. The second object of taxation is income reduced by the amount of expenses (“income minus expenses”). Here, the tax amount is calculated as the difference between income and expenses, multiplied by 15 percent.

The Tax Code of the Russian Federation gives regions the right to set a reduced tax rate depending on the category of taxpayer. A rate reduction can be entered both for the “income” object and for the “income minus expenses” object. You can find out what preferential rates are accepted in your region by contacting your tax office.

You need to select an object of taxation before switching to the simplified tax system. Next, the selected object is applied throughout the entire calendar year. Then, starting from January 1 of the following year, you can change the object, having previously notified your tax office no later than December 31. Thus, you can move from one object to another no more than once a year. There is an exception: participants in a joint activity agreement or a property trust management agreement are deprived of the right to choose; they can only use the “income minus expenses” object.

How to account for income and expenses

Taxable income under the simplified tax system is revenue from the main type of activity (sales income), as well as amounts received from other types of activities, for example, from leasing property (non-operating income). The list of expenses is strictly limited. It includes all popular cost items, in particular, wages, cost and repair of fixed assets, purchase of goods for further sale, and so on. But at the same time, the list does not include such an item as “other expenses”. Therefore, tax authorities are strict during audits and cancel any expenses that are not directly mentioned in the list. All income and expenses should be recorded in a special book, the form of which is approved by the Ministry of Finance.

With a simplified system, . In other words, income is generally recognized when money is received in the current account or cash register, and expenses are recognized when the organization or individual entrepreneur repays the obligation to the supplier.

How to calculate a single “simplified” tax

It is necessary to determine the tax base (that is, the amount of income, or the difference between income and expenses) and multiply it by the appropriate tax rate. The tax base is calculated on an accrual basis from the beginning of the tax period, which corresponds to one calendar year. In other words, the base is determined during the period from January 1 to December 31 of the current year, then the calculation of the tax base begins from scratch.

Taxpayers who have chosen the “income minus expenses” object must compare the resulting single tax amount with the so-called minimum tax. The latter is equal to one percent of income. If the single tax, calculated in the usual way, turns out to be less than the minimum, then the minimum tax must be transferred to the budget. In subsequent tax periods, the difference between the minimum and “regular” taxes can be taken into account as expenses. In addition, those for whom the object is “income minus expenses” can carry forward losses to the future.

When to transfer money to the budget

No later than the 25th day of the month following the reporting period (quarter, half-year and nine months), an advance payment must be transferred to the budget. It is equal to the tax base for the reporting period multiplied by the corresponding rate, minus advance payments for previous periods.

At the end of the tax period, it is necessary to transfer the total amount of a single “simplified” tax to the budget, and different payment deadlines are established for organizations and entrepreneurs. Thus, enterprises must transfer money no later than March 31 of the next year, and individual entrepreneurs must transfer money no later than April 30 of the next year. When transferring the final tax amount, all advance payments made during the year should be taken into account.

In addition, taxpayers who have chosen the “income” object reduce advance payments and the final amount of tax on compulsory pension and health insurance contributions, contributions for compulsory insurance in case of temporary disability and in connection with maternity, for voluntary insurance in case of temporary disability of employees, and also for sick leave payments for employees. However, the advance payment or the final tax amount cannot be reduced by more than 50 percent. In addition to this, from January 1, 2015, it was possible to reduce the tax by the full amount of the trade tax paid.

How to report under the simplified tax system

You need to report on a single “simplified” tax once a year. Companies must submit a declaration under the simplified tax system no later than March 31, and entrepreneurs no later than April 30 of the year following the expired tax period. Reporting on the results of the quarter, half a year and nine months is not provided.

Taxpayers who have lost the right to simplified tax treatment must submit a declaration no later than the 25th of the next month.

Companies and individual entrepreneurs that have ceased to engage in activities falling under the simplified tax regime must submit a declaration no later than the 25th of the next month.

Combining the simplified tax system with imputation or the patent system

The taxpayer has the right to charge an “imputed” tax for some types of activities, and a single tax according to the simplified tax system for others. It is also possible that an entrepreneur applies the “simplified system” for some types of activity, and a patent taxation system for others.

In this case, it is necessary to keep separate records of income and expenses related to each of the special regimes. If this is not possible, then costs should be distributed in proportion to income from activities subject to different taxation systems.

2. The application of a simplified system of taxation by organizations provides for their exemption from the obligation to pay corporate income tax, corporate property tax and the unified social tax. Organizations applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the customs territory of the Russian Federation, as well as value added tax paid in accordance with this Code. Code.

Organizations applying the simplified taxation system pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation.

Other taxes are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.

Federal Law No. 85-FZ of May 17, 2007 amended paragraph 3 of this Code, which comes into force on January 1, 2008.

3. The application of a simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay personal income tax (in relation to income received from business activities), personal property tax (in relation to property used for business activities) and the unified social tax (in relation to income received from business activities, as well as payments and other remuneration accrued by them in favor of individuals). Individual entrepreneurs applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the customs territory of the Russian Federation, as well as value added tax paid in accordance with of this Code.

Individual entrepreneurs using the simplified taxation system pay insurance contributions for compulsory pension insurance in accordance with the legislation of the Russian Federation.

Other taxes are paid by individual entrepreneurs using a simplified taxation system in accordance with the legislation on taxes and fees.

4. For organizations and individual entrepreneurs using the simplified taxation system, the current procedure for conducting cash transactions and the procedure for submitting statistical reporting are preserved.

5. Organizations and individual entrepreneurs applying the simplified taxation system are not exempt from performing the duties of tax agents provided for by this Code.

Article 346.12 of the Tax Code of the Russian Federation - TaxpayerAnd

1. Taxpayers are organizations and individual entrepreneurs that have switched to a simplified taxation system and apply it in the manner established by this chapter.

2. An organization has the right to switch to a simplified taxation system if, based on the results of nine months of the year in which the organization submits an application to switch to a simplified taxation system, income determined in accordance with this Code does not exceed 15 million rubles.

The value of the maximum amount of income of an organization specified in paragraph one of this paragraph, limiting the right of the organization to switch to a simplified taxation system, is subject to indexation by a deflator coefficient established annually for each subsequent calendar year and taking into account changes in consumer prices for goods (work, services) in the Russian Federation for the previous calendar year, as well as the deflator coefficients that were applied in accordance with this paragraph earlier. The deflator coefficient is determined and subject to official publication in the manner established by the Government of the Russian Federation.

Federal Law No. 137-FZ of July 27, 2006 introduced amendments to paragraph 3 of this Code, which come into force on January 1, 2007.

3. The following are not entitled to apply the simplified taxation system:

1) organizations with branches and (or) representative offices;

3) insurers;

4) non-state pension funds;

5) investment funds;

6) professional participants in the securities market;

7) pawnshops;

8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals;

9) organizations and individual entrepreneurs involved in the gambling business;

10) notaries engaged in private practice, lawyers who have established law offices, as well as other forms of legal entities;

11) organizations that are parties to production sharing agreements;

13) organizations and individual entrepreneurs transferred to the taxation system for agricultural producers (unified agricultural tax) in accordance with Chapter 26.1 of this Code;

14) organizations in which the share of participation of other organizations is more than 25 percent. This restriction does not apply to organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, to non-profit organizations, including including consumer cooperation organizations operating in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-I "On consumer cooperation (consumer societies, their unions) in the Russian Federation", as well as business companies, the only founders of which are consumer societies and their unions operating in accordance with this Law;

15) organizations and individual entrepreneurs whose average number of employees for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people;

16) organizations whose residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles. For the purposes of this subclause, fixed assets and intangible assets that are subject to depreciation and are recognized as depreciable property are taken into account in accordance with Chapter 25 of this Code;

17) budgetary institutions;

Federal Law No. 85-FZ of May 17, 2007 introduced amendments to subparagraph 18 of paragraph 3 of this Code, which come into force on January 1, 2008.

18) foreign organizations.

4. Organizations and individual entrepreneurs transferred in accordance with Chapter 26.3 of this Code to pay a single tax on imputed income for certain types of activities for one or more types of business activities, have the right to apply a simplified taxation system in relation to other types of business activities carried out by them. At the same time, restrictions on the number of employees and the value of fixed assets and intangible assets established by this chapter in relation to such organizations and individual entrepreneurs are determined based on all types of activities carried out by them, and the maximum amount of income established by paragraph 2 of this article is determined by those types activities, taxation of which is carried out in accordance with the general taxation regime.

Article 346.13 of the Tax Code of the Russian Federation - Procedure and conditions for the beginning and termination of the application of the simplified taxation system

Federal laws of December 29, 2004 N 205-FZ and of July 21, 2005 N 101-FZ introduced amendments to this Code, which come into force on January 1, 2006.

1. Organizations and individual entrepreneurs who have expressed a desire to switch to a simplified taxation system submit, during the period from October 1 to November 30 of the year preceding the year from which taxpayers switch to a simplified taxation system, to the tax authority at their location (place of residence) statement. At the same time, organizations in an application for the transition to a simplified taxation system report the amount of income for nine months of the current year, as well as the average number of employees for the specified period and the residual value of fixed assets and intangible assets as of October 1 of the current year.

The choice of taxable object is carried out by the taxpayer before the beginning of the tax period in which the simplified taxation system is applied for the first time. In the event of a change in the chosen object of taxation after filing an application for transition to a simplified taxation system, the taxpayer is obliged to notify the tax authority about this before December 20 of the year preceding the year in which the simplified taxation system was first applied.

In accordance with Federal Law No. 101-FZ of July 21, 2005, taxpayers who switched to a simplified taxation system from January 1, 2003 and chose income as the object of taxation have the right, from January 1, 2006, to change the object of taxation by notifying the tax authorities no later than December 20, 2005

Federal Law No. 85-FZ of May 17, 2007 amended paragraph 2 of this Code, which comes into force on January 1, 2008.

2. A newly created organization and a newly registered individual entrepreneur have the right to submit an application for the transition to a simplified taxation system within five days from the date of registration with the tax authority indicated in the certificate of registration with the tax authority, issued in accordance with paragraph two of paragraph 2 of this Code. In this case, the organization and individual entrepreneur have the right to apply the simplified taxation system from the date of registration with the tax authority indicated in the certificate of registration with the tax authority.

Organizations and individual entrepreneurs that, in accordance with the regulatory legal acts of the representative bodies of municipal districts and city districts, the laws of the federal cities of Moscow and St. Petersburg on the taxation system in the form of a single tax on imputed income for certain types of activities, before the end of the current calendar year, ceased to be taxpayers of the single tax on imputed income have the right, on the basis of an application, to switch to a simplified taxation system from the beginning of the month in which their obligation to pay the single tax on imputed income was terminated.

3. Taxpayers applying the simplified taxation system do not have the right to switch to a different taxation regime before the end of the tax period, unless otherwise provided by this article.

Federal Law No. 85-FZ of May 17, 2007 introduced amendments to paragraph 4 of this Code, which come into force on January 1, 2008.

4. If, at the end of the reporting (tax) period, the taxpayer’s income, determined in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of this Code, exceeded 20 million rubles and (or) during the reporting (tax) period there was a non-compliance with the requirements established paragraphs 3 and 4 of Article 346.12 and paragraph 3 of this Code, such a taxpayer is considered to have lost the right to apply the simplified taxation system from the beginning of the quarter in which the specified excess and (or) non-compliance with the specified requirements occurred.

In this case, the amounts of taxes payable when using a different taxation regime are calculated and paid in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs. The taxpayers specified in this paragraph do not pay penalties and fines for late payment of monthly payments during the quarter in which these taxpayers switched to a different taxation regime.

The value of the taxpayer's income limit specified in paragraph one of this paragraph, which limits the taxpayer's right to apply the simplified taxation system, is subject to indexation in the manner prescribed by paragraph 2 of this Code.

Federal Law No. 268-FZ of December 30, 2006 amended paragraph 5 of this Code, which comes into force after one month from the date of official publication of the said Federal Law

5. The taxpayer is obliged to inform the tax authority about the transition to a different taxation regime, carried out in accordance with paragraph 4 of this article, within 15 calendar days after the expiration of the reporting (tax) period.

6. A taxpayer applying a simplified taxation system has the right to switch to a different taxation regime from the beginning of the calendar year, notifying the tax authority no later than January 15 of the year in which he intends to switch to a different taxation regime.

7. A taxpayer who has switched from a simplified taxation system to another tax regime has the right to switch again to a simplified taxation system no earlier than one year after he lost the right to use the simplified taxation system.

Article 346.14 of the Tax Code of the Russian Federation - Objects of taxation

Federal Law No. 101-FZ of July 21, 2005 amended this Code, coming into force on January 1, 2006.

1. The objects of taxation are:

income reduced by expenses.

2. The choice of the object of taxation is carried out by the taxpayer himself, with the exception of the case provided for in paragraph 3 of this article. The object of taxation cannot be changed by the taxpayer for three years from the beginning of the application of the simplified taxation system.

3. Taxpayers who are parties to a simple partnership agreement (joint activity agreement) or a property trust management agreement apply as an object of taxation income reduced by the amount of expenses.

Federal Law No. 85-FZ of May 17, 2007 introduced amendments to this Code, which come into force on January 1, 2008.

Article 346.15. Procedure for determining income

1. When determining the object of taxation, taxpayers take into account the following income:

Article 346.15 of the Tax Code of the Russian Federation - Procedure for determining income

1. When determining the object of taxation, taxpayers take into account the following income:

income from sales determined in accordance with this Code;

non-operating income determined in accordance with this Code.

When determining the object of taxation, income provided for by this Code is not taken into account.

Income in the form of dividends received, the taxation of which is carried out by a tax agent in accordance with the provisions of Articles 214 and 275 of this Code, is not taken into account as part of income.

Article 346.16 of the Tax Code of the Russian Federation - Procedure for determining expenses

Federal Law of July 27, 2006 N 137-FZ, which comes into force on January 1, 2007, and Federal Law of May 17, 2007 N 85-FZ, which comes into force on January 1, 2008 and applies to legal relations , arising from January 1, 2007, changes have been made to this Code.

Article 346.17 of the Tax Code of the Russian Federation - Procedure for recognizing income and expenses

Federal Law No. 85-FZ of May 17, 2007 introduced amendments to paragraph 1 of this Code, which come into force on January 1, 2008.

1. For the purposes of this chapter, the date of receipt of income is the day of receipt of funds into bank accounts and (or) the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way (cash method).

When the buyer uses a bill of exchange in payments for goods (work, services) purchased by him, the date of receipt of income from the taxpayer is the date of payment of the bill of exchange (the day of receipt of funds from the drawer or another person obligated under the specified bill of exchange) or the day the taxpayer transfers the specified bill of exchange by endorsement to a third party.

If the taxpayer returns amounts previously received as advance payment for the supply of goods, performance of work, provision of services, transfer of property rights, the income of the tax (reporting) period in which the return was made is reduced by the amount of the refund.

Federal Law of July 27, 2006 N 137-FZ, which comes into force on January 1, 2007, and Federal Law of May 17, 2007 N 85-FZ, which comes into force on January 1, 2008 and applies to legal relations arising from January 1, 2007, paragraph 2 of this Code has been amended

2. Expenses of the taxpayer are recognized as expenses after their actual payment. For the purposes of this chapter, payment for goods (work, services) and (or) property rights is recognized as the termination of the obligation of the taxpayer - purchaser of goods (work, services) and (or) property rights to the seller, which is directly related to the supply of these goods (performance of work, provision of services) and (or) transfer of property rights. In this case, expenses are taken into account as expenses, taking into account the following features:

1) material expenses (including expenses for the acquisition of raw materials and materials), as well as labor costs - at the time of repayment of debt by writing off funds from the taxpayer’s current account, payment from the cash register, and in the case of another method of repayment of debt - at the time of such repayment. A similar procedure applies to payment of interest for the use of borrowed funds (including bank loans) and when paying for services of third parties. In this case, the costs of purchasing raw materials and materials are taken into account as expenses as these raw materials and materials are written off for production;

2) expenses for payment of the cost of goods purchased for further sale - as the said goods are sold. For tax purposes, a taxpayer has the right to use one of the following methods for valuing purchased goods:

at the cost of the first in time of acquisition (FIFO);

at the cost of the most recent acquisition (LIFO);

at average cost;

at the cost of a unit of goods.

Costs directly related to the sale of these goods, including costs of storage, maintenance and transportation, are taken into account as expenses after their actual payment;

3) expenses for paying taxes and fees - in the amount actually paid by the taxpayer. If there is a debt to pay taxes and fees, the expenses for its repayment are taken into account as expenses within the limits of the actually repaid debt in those reporting (tax) periods when the taxpayer repays the specified debt;

4) expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, taken into account in the manner prescribed by paragraph 3 of this Code, are reflected on the last day of the reporting (tax) period in the amount of amounts paid. In this case, these expenses are taken into account only for fixed assets and intangible assets used in carrying out business activities;

5) when the taxpayer issues a bill of exchange to the seller in payment for purchased goods (work, services) and (or) property rights, expenses for the acquisition of the specified goods (work, services) and (or) property rights are taken into account after payment of the specified bill. When the taxpayer transfers to the seller a bill of exchange issued by a third party in payment for purchased goods (work, services) and (or) property rights, the costs of acquiring the specified goods (work, services) and (or) property rights are taken into account on the date of transfer of the specified bill for the purchased goods (works, services) and (or) property rights. The expenses specified in this subparagraph are taken into account based on the contract price, but not more than the amount of the debt obligation specified in the bill of exchange.

3. Taxpayers who determine income and expenses in accordance with this chapter do not take into account amount differences as part of income and expenses for tax purposes if, under the terms of the agreement, the obligation (claim) is expressed in conventional monetary units.

Federal Law No. 85-FZ of May 17, 2007 supplemented this Code with paragraph 4, which comes into force on January 1, 2008.

4. When a taxpayer switches from an object of taxation in the form of income to an object of taxation in the form of income reduced by the amount of expenses, expenses related to the tax periods in which the object of taxation in the form of income was applied are not taken into account when calculating the tax base.

Article 346.18 of the Tax Code of the Russian Federation - Tax base

Federal Law No. 101-FZ of July 21, 2005 amended this Code, coming into force on January 1, 2006.

1. If the object of taxation is the income of an organization or individual entrepreneur, the tax base is recognized as the monetary expression of the income of the organization or individual entrepreneur.

2. If the object of taxation is the income of an organization or individual entrepreneur, reduced by the amount of expenses, the tax base is recognized as the monetary value of income reduced by the amount of expenses.

3. Income and expenses expressed in foreign currency are taken into account in conjunction with income and expenses expressed in rubles. In this case, income and expenses expressed in foreign currency are converted into rubles at the official exchange rate of the Central Bank of the Russian Federation, established respectively on the date of receipt of income and (or) the date of expenditure.

4. Income received in kind is accounted for at market prices.

5. When determining the tax base, income and expenses are determined on an accrual basis from the beginning of the tax period.

6. A taxpayer who uses as an object of taxation income reduced by the amount of expenses, pays the minimum tax in the manner prescribed by this paragraph.

The amount of the minimum tax is calculated for the tax period in the amount of 1 percent of the tax base, which is income determined in accordance with this Code.

The minimum tax is paid if for the tax period the amount of tax calculated in the general manner is less than the amount of the calculated minimum tax.

The taxpayer has the right in the following tax periods to include the amount of the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner as expenses when calculating the tax base, including increasing the amount of losses that can be carried forward in accordance with the provisions of paragraph 7 of this article.

7. A taxpayer who uses income reduced by the amount of expenses as an object of taxation has the right to reduce the tax base calculated at the end of the tax period by the amount of the loss received based on the results of previous tax periods in which the taxpayer applied a simplified taxation system and used income as an object of taxation , reduced by the amount of expenses. In this case, a loss is understood as the excess of expenses determined in accordance with this Code over income determined in accordance with this Code.

The loss specified in this paragraph cannot reduce the tax base by more than 30 percent. In this case, the remaining part of the loss can be carried forward to the following tax periods, but not more than 10 tax periods.

The taxpayer is obliged to keep documents confirming the amount of the loss incurred and the amount by which the tax base was reduced for each tax period, during the entire period of using the right to reduce the tax base by the amount of the loss.

A loss received by a taxpayer when applying other taxation regimes is not accepted upon transition to a simplified taxation system.

The loss received by the taxpayer when applying the simplified taxation system is not accepted when switching to other taxation regimes.

8. Taxpayers transferred for certain types of activities to pay a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of this Code, keep separate records of income and expenses under different special tax regimes. If it is impossible to separate expenses when calculating the tax base for taxes calculated under different special tax regimes, these expenses are distributed in proportion to the shares of income in the total amount of income received when applying the specified special tax regimes.

Article 346.19 of the Tax Code of the Russian Federation - Tax period. Reporting period

1. The tax period is a calendar year.

2. Reporting periods are the first quarter, six months and nine months of the calendar year.

Article 346.20 of the Tax Code of the Russian Federation - Tax rates

1. If the object of taxation is income, the tax rate is set at 6 percent.

2. If the object of taxation is income reduced by the amount of expenses, the tax rate is set at 15 percent.

Article 346.21 of the Tax Code of the Russian Federation - Procedure for calculating and paying tax

Federal Law No. 101-FZ of July 21, 2005 amended this Code, coming into force on January 1, 2006.

1. The tax is calculated as a percentage of the tax base corresponding to the tax rate.

2. The tax amount at the end of the tax period is determined by the taxpayer independently.

3. Taxpayers who have chosen income as an object of taxation, based on the results of each reporting period, calculate the amount of the advance tax payment based on the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, half a year, nine months, respectively. taking into account previously calculated amounts of advance tax payments.

The amount of tax (advance tax payments) calculated for the tax (reporting) period is reduced by the specified taxpayers by the amount of insurance contributions for compulsory pension insurance paid (within the calculated amounts) for the same period of time in accordance with the legislation of the Russian Federation, as well as for the amount of temporary disability benefits paid to employees. In this case, the amount of tax (advance tax payments) cannot be reduced by more than 50 percent.

4. Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation, at the end of each reporting period, calculate the amount of the advance tax payment based on the tax rate and actually received income reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, half year, nine months, respectively, taking into account the previously calculated amounts of advance tax payments.

5. Previously calculated amounts of advance tax payments are counted when calculating the amounts of advance tax payments for the reporting period and the amount of tax for the tax period.

6. Payment of tax and advance payments of tax is made at the location of the organization (place of residence of the individual entrepreneur).

7. Tax payable at the end of the tax period is paid no later than the deadline established for filing tax returns for the corresponding tax period in paragraphs 1 and 2 of this Code.

Advance tax payments are paid no later than the 25th day of the first month following the expired reporting period.

Article 346.22 of the Tax Code of the Russian Federation - Crediting tax amounts

Federal Law No. 183-FZ of December 28, 2004 introduced amendments to this Code, which come into force on January 1, 2005.

Tax amounts are credited to the accounts of the Federal Treasury for their subsequent distribution to budgets of all levels and budgets of state extra-budgetary funds in accordance with the budget legislation of the Russian Federation.

Article 346.23 of the Tax Code of the Russian Federation - Tax return

Federal Law No. 137-FZ of July 27, 2006 introduced amendments to paragraph 1 of this Code, which come into force on January 1, 2007.

1. Taxpaying organizations, after the expiration of the tax (reporting) period, submit tax returns to the tax authorities at their location.

Tax returns based on the results of the tax period are submitted by taxpayer organizations no later than March 31 of the year following the expired tax period.

Tax returns based on the results of the reporting period are submitted no later than 25 calendar days from the end of the corresponding reporting period.

2. Taxpayers - individual entrepreneurs, after the expiration of the tax period, submit tax returns to the tax authorities at their place of residence no later than April 30 of the year following the expired tax period.

Tax returns based on the results of the reporting period are submitted no later than 25 days from the end of the corresponding reporting period.

Federal Law No. 58-FZ of June 29, 2004 amended paragraph 3 of this Code, which comes into force after one month from the date of official publication of the said Federal Law

3. The form of tax returns and the procedure for filling them out are approved by the Ministry of Finance of the Russian Federation.

Article 346.24 of the Tax Code of the Russian Federation - Tax accounting

Federal Law of July 21, 2005 N 101-FZ of this Code is set out in a new edition, which comes into force on January 1, 2006.

Taxpayers are required to keep records of income and expenses for the purpose of calculating the tax base for taxes in the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system, the form and procedure for filling out which are approved by the Ministry of Finance of the Russian Federation.

Article 346.25 of the Tax Code of the Russian Federation - Features of calculating the tax base when transitioning to a simplified taxation system from other taxation regimes and when transitioning from a simplified taxation system to other taxation regimes

Federal Law No. 101-FZ of July 21, 2005 amended this Code, coming into force on January 1, 2006.

1. Organizations that, before the transition to a simplified taxation system, used the accrual method when calculating corporate income tax, when transitioning to a simplified taxation system, comply with the following rules:

1) on the date of transition to a simplified taxation system, the tax base includes amounts of funds received before the transition to a simplified taxation system in payment under contracts, the execution of which the taxpayer carries out after the transition to a simplified taxation system;

3) funds received after the transition to a simplified taxation system are not included in the tax base if, according to the rules of tax accounting on an accrual basis, these amounts were included in income when calculating the tax base for corporate income tax;

4) expenses incurred by an organization after the transition to a simplified taxation system are recognized as expenses deducted from the tax base on the date of their implementation, if payment for such expenses was made before the transition to a simplified taxation system, or on the date of payment, if payment was made after the transition organizations to a simplified taxation system;

5) funds paid after the transition to the simplified taxation system to pay for the organization’s expenses are not deducted from the tax base if, before the transition to the simplified taxation system, such expenses were taken into account when calculating the tax base for corporate income tax in accordance with Chapter 25 of this Code.

Federal Law No. 85-FZ of May 17, 2007 sets out paragraph 2 of this Code in a new wording, which comes into force on January 1, 2008.

2. Organizations that used the simplified taxation system, when switching to calculating the tax base for corporate income tax using the accrual method, comply with the following rules:

1) income is recognized as income in the amount of proceeds from the sale of goods (performance of work, provision of services, transfer of property rights) during the period of application of the simplified taxation system, payment (partial payment) of which is not made before the date of transition to calculating the tax base for income tax accrual basis;

2) expenses for the acquisition during the period of application of the simplified tax system of goods (work, services, property rights) that were not paid (partially paid) by the taxpayer before the date of transition to calculating the tax base for income tax on the accrual basis are recognized as expenses, if otherwise not provided for by Chapter 25 of this Code.

The income and expenses specified in subparagraphs 1 and 2 of this paragraph are recognized as income (expenses) of the month of transition to calculating the tax base for corporate income tax using the accrual method.

2.1. When an organization switches to a simplified taxation system, tax accounting as of the date of such transition reflects the residual value of acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets that were paid before the transition to a simplified taxation system, in the form of the difference in the purchase price ( construction, manufacturing, creation by the organization itself) and the amount of accrued depreciation in accordance with the requirements of Chapter 25 of this Code.

When transitioning to a simplified taxation system for an organization that applies the taxation system for agricultural producers (unified agricultural tax) in accordance with Chapter 26.1 of this Code, tax accounting as of the date of this transition reflects the residual value of acquired (constructed, manufactured) fixed assets and acquired (created by itself). organization) of intangible assets, determined on the basis of their residual value at the time of the transition to the payment of the unified agricultural tax, reduced by the amount of expenses determined in the manner prescribed by subparagraph 2 of paragraph 4 of this Code for the period of application of Chapter 26.1 of this Code.

When transitioning to a simplified taxation system of an organization that applies a taxation system in the form of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of this Code, tax accounting as of the date of this transition reflects the residual value of acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets that were paid before the transition to a simplified taxation system, in the form of the difference in the purchase price (construction, production, creation by the organization itself) of fixed assets and intangible assets and the amount of depreciation accrued in the manner established by the legislation of the Russian Federation on accounting accounting for the period of application of the taxation system in the form of a single tax on imputed income for certain types of activities.

Federal Law No. 85-FZ of May 17, 2007 sets out paragraph 3 of this Code in a new wording, which comes into force on January 1, 2008.

3. If an organization switches from a simplified taxation system to other taxation regimes (with the exception of the taxation system in the form of a single tax on imputed income for certain types of activities) and has fixed assets and intangible assets, acquisition costs (construction, production, creation by the organization itself, completion, additional equipment, reconstruction, modernization and technical re-equipment) which are not transferred (not completely transferred) to expenses for the period of application of the simplified taxation system in the manner prescribed by paragraph 3 of this Code, in tax accounting as of the date of such transition the residual value of fixed assets and intangible assets is determined by reducing the value (residual value determined at the time of transition to the simplified taxation system) of these fixed assets and intangible assets by the amount of expenses determined for the period of application of the simplified taxation system of expenses in the manner prescribed by paragraph 3 of this Code.

4. Individual entrepreneurs, when transitioning from other taxation regimes to a simplified taxation system and from a simplified taxation system to other taxation regimes, apply the rules provided for in paragraphs 2.1 and 3 of this article.

Federal Law No. 85-FZ of May 17, 2007 supplemented this Code with paragraph 5, which comes into force on January 1, 2008.

5. Organizations and individual entrepreneurs that previously applied the general taxation regime, when transitioning to a simplified taxation system, comply with the following rule: amounts of value added tax calculated and paid by the taxpayer of value added tax on amounts of payment, partial payment received before the transition to the simplified system taxation on account of upcoming supplies of goods, performance of work, provision of services or transfer of property rights carried out during the period after the transition to a simplified taxation system are subject to deduction in the last tax period preceding the month of the transition of the value added tax taxpayer to the simplified taxation system, if documents are available , indicating the refund of tax amounts to buyers in connection with the taxpayer’s transition to a simplified taxation system.

Federal Law No. 85-FZ of May 17, 2007 supplemented this Code with paragraph 6, which comes into force on January 1, 2008.

6. Organizations and individual entrepreneurs that have applied the simplified taxation system, when switching to the general taxation regime, comply with the following rule: the amount of value added tax presented to the taxpayer applying the simplified taxation system when he purchases goods (works, services, property rights) that were not classified as expenses deducted from the tax base when applying the simplified taxation system, are accepted for deduction upon transition to the general taxation regime in the manner prescribed by Chapter 21 of this Code for taxpayers of value added tax.

Article 346.25.1 of the Tax Code of the Russian Federation - Features of the application of the simplified taxation system by individual entrepreneurs based on a patent

Federal Law No. 85-FZ of May 17, 2007 introduced amendments to this Code, which come into force on January 1, 2008.

1. Individual entrepreneurs carrying out one of the types of business activities listed in paragraph 2 of this article have the right to switch to a simplified taxation system based on a patent.

In this case, they are subject to the norms established by this Code, taking into account the features provided for in this article.

2. The use of a simplified taxation system based on a patent is permitted to individual entrepreneurs who do not involve employees in their business activities, including under civil contracts, and who carry out one of the following types of business activities:

1) repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitwear;

2) repair, painting and sewing of shoes;

3) production of felted shoes;

4) production of textile haberdashery;

5) production and repair of metal haberdashery, keys, license plates, street signs;

6) production of mourning wreaths, artificial flowers, garlands;

7) production of fences, monuments, wreaths from metal;

8) manufacturing and repair of furniture;

9) production and restoration of carpets and rugs;

10) repair and maintenance of household radio-electronic equipment, household machines and household appliances, repair and manufacture of metal products;

11) production of equipment for sport fishing;

12) chasing and engraving of jewelry;

13) production and repair of games and toys, with the exception of computer games;

14) production of folk arts and crafts;

15) production and repair of jewelry, costume jewelry;

16) production of plucked wool, raw hides and skins of cattle, equines, sheep, goats and pigs;

17) dressing and dyeing animal skins;

18) dressing and dyeing of fur;

19) processing of customer-supplied washed wool into knitted yarn;

20) combing wool;

21) grooming pets;

22) protection of gardens, vegetable gardens and green spaces from pests and diseases;

23) production of agricultural implements from customer’s materials;

24) repair and production of cooper's utensils and pottery;

25) production and repair of wooden boats;

26) repair of tourist equipment and inventory;

27) sawing wood;

28) engraving work on metal, glass, porcelain, wood, ceramics;

29) production and printing of business cards and invitation cards;

30) copying, bookbinding, stitching, edging, cardboard works;

31) shoe cleaning;

32) activities in the field of photography;

33) production, editing, distribution and screening of films;

34) maintenance and repair of vehicles;

35) provision of other types of services for the maintenance of vehicles (washing, polishing, applying protective and decorative coatings to the body, interior cleaning, towing);

36) provision of services as a toastmaster, actor at celebrations, musical accompaniment of rituals;

37) provision of services by hairdressing and beauty salons;

38) motor transport services;

39) provision of secretarial, editorial and translation services;

40) maintenance and repair of office machines and computer equipment;

41) monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD. Re-recording of musical and literary works onto magnetic tape, CD;

42) services for supervision and care of children and the sick;

43) residential cleaning services;

44) housekeeping services;

45) repair and construction of housing and other buildings;

46) production of installation, electrical, sanitary and welding works;

47) services for interior design of residential premises and decoration services;

48) services for receiving glassware and secondary raw materials, with the exception of scrap metal;

49) cutting glass and mirrors, artistic glass processing;

50) glazing services for balconies and loggias;

51) services of baths, saunas, solariums, massage rooms;

52) training services, including paid clubs, studios, courses, and tutoring services;

53) coaching services;

54) services for green farming and decorative floriculture;

55) production of bread and confectionery;

56) leasing (renting) your own real estate, including apartments and garages;

57) porter services at railway stations, bus stations, air terminals, airports, sea and river ports;

58) veterinary services;

59) paid toilet services;

60) funeral services;

61) services of street patrols, security guards, watchmen and watchmen.

3. The decision on the possibility of individual entrepreneurs using a simplified taxation system based on a patent in the territories of constituent entities of the Russian Federation is made by the laws of the relevant constituent entities of the Russian Federation. At the same time, the laws of the constituent entities of the Russian Federation determine specific lists of types of entrepreneurial activities (within the limits provided for in paragraph 2 of this article), according to which individual entrepreneurs are allowed to use a simplified taxation system based on a patent.

The adoption by constituent entities of the Russian Federation of decisions on the possibility of individual entrepreneurs applying a simplified taxation system based on a patent does not prevent such individual entrepreneurs from applying, at their choice, the simplified taxation system provided for by this Code. At the same time, the transition from the simplified taxation system based on a patent to the general procedure for applying the simplified taxation system and vice versa can be carried out only after the expiration of the period for which the patent is issued.

4. A document certifying the right of individual entrepreneurs to apply a simplified taxation system based on a patent is a patent issued to an individual entrepreneur by the tax authority to carry out one of the types of business activities provided for in paragraph 2 of this article.

The form of the patent is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

A patent is issued at the taxpayer's choice for one of the following periods: quarter, six months, nine months, calendar year.

5. An application for a patent is submitted by an individual entrepreneur to the tax authority at the place where the individual entrepreneur is registered with the tax authority no later than one month before the individual entrepreneur begins to apply the simplified taxation system based on a patent.

The form of this application is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

The tax authority is obliged to issue a patent to an individual entrepreneur within ten days or notify him of the refusal to issue a patent.

The form of notification of refusal to issue a patent is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

When a patent is issued, its duplicate is also filled out and kept by the tax authority.

A patent is valid only on the territory of the constituent entity of the Russian Federation in whose territory it was issued.

A taxpayer who has a patent has the right to apply for another patent in order to apply a simplified taxation system based on a patent in the territory of another constituent entity of the Russian Federation.

6. The annual cost of a patent is determined as corresponding to the tax rate provided for in paragraph 1 of this Code, the percentage of the annual income established for each type of business activity provided for in paragraph 2 of this article that is potentially obtainable by an individual entrepreneur.

If an individual entrepreneur receives a patent for a shorter period (quarter, six months, nine months), the cost of the patent must be recalculated in accordance with the duration of the period for which the patent was issued.

7. The amount of annual income potentially received by an individual entrepreneur is established for a calendar year by the laws of the constituent entities of the Russian Federation for each type of business activity for which individual entrepreneurs are allowed to use a simplified taxation system based on a patent. At the same time, differentiation of such annual income is allowed, taking into account the characteristics and place of business activities of individual entrepreneurs in the territory of the corresponding constituent entity of the Russian Federation. If the law of a constituent entity of the Russian Federation for any of the types of entrepreneurial activity specified in paragraph 2 of this article does not change the amount of annual income potentially received by an individual entrepreneur for the next calendar year, then in this calendar year, when determining the annual cost of a patent, the amount of potential income is taken into account. the annual income possible for an individual entrepreneur to receive in effect in the previous year. The amount of potential annual income is subject to annual indexation by the deflator coefficient specified in paragraph three of clause 2 of this Code.

If the type of entrepreneurial activity provided for in paragraph 2 of this article is included in the list of types of entrepreneurial activity established by paragraph 2 of this Code, the amount of annual income potentially received by an individual entrepreneur for this type of entrepreneurial activity cannot exceed the amount of the basic profitability established by this Code. Code in relation to the relevant type of business activity, multiplied by 30.

8. Individual entrepreneurs who have switched to a simplified taxation system based on a patent shall pay one third of the cost of the patent no later than 25 calendar days after the start of business activities based on the patent.

9. In case of violation of the terms of application of the simplified taxation system based on a patent, including the involvement of hired workers in one’s business activities (including under civil contracts) or the implementation of a type of business activity on the basis of a patent that is not provided for in the law of a constituent entity of the Russian Federation , as well as in case of non-payment (incomplete payment) of one third of the cost of the patent within the period established by paragraph 8 of this article, the individual entrepreneur loses the right to apply the simplified taxation system based on the patent in the period for which the patent was issued.

In this case, an individual entrepreneur must pay taxes in accordance with the general taxation regime. In this case, the cost (part of the cost) of the patent paid by the individual entrepreneur is not refunded.

An individual entrepreneur is obliged to inform the tax authority about the loss of the right to use the simplified taxation system based on a patent and the transition to a different taxation regime within 15 calendar days from the beginning of the application of a different taxation regime.

An individual entrepreneur who has switched from a simplified taxation system based on a patent to another tax regime has the right to switch again to a simplified taxation system based on a patent no earlier than three years after he lost the right to use the simplified taxation system based on a patent.

10. Payment of the remaining part of the cost of the patent is made by the taxpayer no later than 25 calendar days from the end of the period for which the patent was received. In this case, when paying the remaining part of the cost of the patent, it is subject to reduction by the amount of insurance contributions for compulsory pension insurance.

11. The tax return provided for by this Code is not submitted to the tax authorities by taxpayers of the simplified taxation system based on a patent.

12. Taxpayers of the simplified taxation system based on a patent keep tax records in the manner established by this Code.

Chapter 26.2 of the Tax Code of the Russian Federation "Simplified taxation system" is applied in 2019, taking into account all changes that came into force on January 1, 2019. Let's consider all the main changes and the procedure for working within the simplified tax system this year.

Tax and reporting period under Chapter 26.2 of the Tax Code of the Russian Federation "STS"

The tax period when applying the simplified taxation system is one calendar year. There are also reporting periods based on the results of which advance payments are transferred according to the simplified tax system. This is 1st quarter, half a year, 9 months. The year-end tax payable to the budget is calculated as the difference between the transfers of advances during the reporting periods and the tax calculated for the year as a whole. Such rules are the Tax Code "STS" (Chapter 26.2).

The BukhSoft program generates all reporting for organizations and individual entrepreneurs on the simplified tax system. You can fill out any form online or download the current report form. Try for free:

Reporting according to the simplified tax system online

Chapter 26.2 of the Tax Code of the Russian Federation "STS": tax rates

The tax rate for taxpayers who have chosen income as the object of taxation is 6 percent. At the same time, local authorities have the right to reduce the rate to 1 percent, and in Crimea and Sevastopol even less (clause 1 of Article 346.20 of the Tax Code).

Not all regions took advantage of the right to reduce the tax rate to the minimum.

Regional authorities have the right to provide tax holidays. That is, give them a tax rate of 0 percent. Those merchants who have registered for the first time and are operating in certain areas are entitled to take advantage of this benefit. For example, if they are engaged in production, the social sphere, science, or provide household services to the population.

If you pay tax on the difference between income and expenses, the tax rate will be 15 percent. The chapter of the Tax Code "STS" stipulates that regional authorities also have the right to lower it.

Tax calculation under Chapter 26.2 of the Tax Code of the Russian Federation "STS"

Calculate the single tax (advance payments) in accordance with the chapter “Simplified Taxation System” of the Tax Code of the Russian Federation on an accrual basis from the beginning of the year using the formula:

• if you pay the simplified tax system on income:

• if you pay the simplified tax system on the difference between income and expenses

Income according to the chapter of the Tax Code of the Russian Federation "STS"

Income received for the year (reporting period) is determined according to the rules of articles 346.15 and 346.17 of the chapter “Simplified taxation system” (Tax Code, chapter 26.2).

When using the simplified taxation system, taxes are levied on proceeds from the sale of finished products, the sale of goods, works or services, as well as property rights. Article 249 of the Tax Code of the Russian Federation contains a list of such income. Many non-operating income is also taxed. Their composition is in Article 250 of the Tax Code of the Russian Federation. This is established by paragraph 1 of Article 346.15, paragraph 1 of Article 248 of the Tax Code of the Russian Federation.

Those receipts that do not fall into the above categories are not subject to tax. In addition to this, there are types of income that are exempt from taxation under simplified conditions.

Sales income from which the simplified tax system is calculated when simplified includes sales revenue:

• products (works, services) produced by the organization;
• goods purchased for resale, as well as other types of own property (for example, fixed assets, intangible assets, materials, etc.);
• property rights.

Such rules are provided for by the head of the Tax Code of the Russian Federation “Simplified Taxation System” (clause 1 of Article 346.15).

In sales income, also include advances received for the upcoming delivery of goods (work, services). The fact is that with simplification, income is calculated using the cash method. And advances received may not be included in the database only by those companies that use the accrual method (clause 1 of Article 346.15, subclause 1 of clause 1 of Article 251 of the Tax Code of the Russian Federation).

Expenses under the chapter of the Tax Code of the Russian Federation "STS"

The list of expenses for which income is reduced when calculating the simplified tax system is in Article 346.16 of the Tax Code of the Russian Federation. It is comprehensive. That is, the organization does not have the right to take into account those expenses that are not on this list. But there are exceptions to this rule. The Ministry of Finance allows you to reflect certain types of expenses that are not listed in this list.

For example, it is permissible to take into account the costs of both an in-house accountant and an external one. The company is required to maintain accounting records. The manager has the right to hire an accountant or entrust the preparation of reports to another organization or individual (Part 3, Article 7 of Federal Law No. 402-FZ dated December 6, 2011).

If you hire a freelance accountant, take into account all the costs of his services: accounting, consulting, etc. Save the contract and certificates of work performed (subclause 15, clause 1, article 346.16 of the Tax Code of the Russian Federation).

You also have the right to take into account the cost of air conditioning. Although they are not named in the list, the Ministry of Finance believes that they are justified. The organization is obliged to provide normal working conditions for workers on the premises (Article 212 of the Labor Code of the Russian Federation, clause 6.10 SanPiN 2.2.4.548-96, approved by Resolution of the State Committee for Sanitary and Epidemiological Supervision of the Russian Federation dated 01.10.96 No. 21). And air conditioners are part of such conditions.

Costs for the purchase and repair of air conditioners can be taken into account as material (subclause 5, clause 1, article 346.16, subclause 6, clause 1, article 254 of the Tax Code of the Russian Federation).

Tax deduction under the chapter of the Tax Code of the Russian Federation "STS"

Ch. 26.2 of the Tax Code of the Russian Federation "Simplified Taxation System" provides that payers of the simplified tax system on income can reduce its amount (or the advance payment for the reporting period) by the amount of the tax deduction. The deduction consists of 3 components.

1. Insurance premiums (within the limits of accrued amounts) transferred for the period for which the single tax or advance payment was accrued. This amount may include contributions for previous periods (for example, 2019), but funds transferred to the fund in the reporting period (for example, 2010).

2. Personal insurance contributions to employees in case of illness. This type of cost is taken into account as part of the deduction only if insurance contracts are concluded with organizations that have the appropriate licenses. And insurance payments do not exceed the amount of temporary disability benefits calculated under Article 7 of Law No. 255-FZ of December 29, 2006.

3. Hospital benefits for the first three days of incapacity for work in the part not covered by insurance payments under personal insurance contracts. This procedure is provided for in paragraph 3.1 of Article 346.21 of the Tax Code and is explained in letters of the Ministry of Finance dated 02/01/2016 No. 03-11-06/2/4597, dated 12/29/2012 No. 03-11-09/99.

Do not reduce the sick leave benefit by the calculated personal income tax (letter of the Ministry of Finance dated 04/11/2013 No. 03-11-06/2/12039). Do not take into account additional payments to sick leave benefits up to the employee’s actual average earnings. These amounts are not benefits (Article 7 of the Law of December 29, 2006 No. 255-FZ).

As a general rule, the amount of the deduction cannot exceed 50 percent of the simplified tax system (advance payment).

Example
Organization "Alpha" applies the simplified taxation system and calculates payments from income. For the first quarter of this year, the organization accrued:

Simplified advance payment – ​​in the amount of Ᵽ48,000;
- contributions for compulsory pension (medical) insurance – 12,500 Ᵽ (reflected in the calculation of insurance premiums for the first quarter);
- contributions for compulsory social insurance and insurance against accidents and occupational diseases - 5000 Ᵽ (reflected in Form-4 of the Social Insurance Fund for the first quarter);
- contributions for voluntary insurance of employees in case of temporary disability (under contracts, the terms of which comply with the requirements of subparagraph 3, paragraph 3.1, article 346.21 of the Tax Code) – 6000 Ᵽ;
- sick leave benefits for the first three days of incapacity for employees for whom voluntary insurance contracts were not concluded, 2500 Ᵽ (reflected in the calculation of insurance premiums for the first quarter).

1) contributions for compulsory pension (medical) insurance:

For January, February and March of the current year – Ᵽ12,500;
- for December of the previous year – 3500 Ᵽ (reflected in the calculation of contributions for the previous year);

2) contributions for compulsory social insurance and insurance against accidents and occupational diseases:

For January and February – Ᵽ2700;
- for December of the previous year – 1400 Ᵽ (reflected in Form-4 FSS for the previous year);

3) contributions for voluntary insurance of employees in case of temporary disability - 6000 Ᵽ;

4) sick leave benefits for employees for the first three days of incapacity - 2500 Ᵽ

The deduction limit for the first quarter is Ᵽ24,000 (Ᵽ48,000 × 50%).

The total amount of expenses that can be deducted for the first quarter includes:

Contributions for compulsory pension (medical) insurance paid during the period from January 1 to March 31 of the current year for the first quarter of the current year and for December of the previous year (within the amounts reflected in the reporting of insurance premiums), in the amount of Ᵽ 16,000 (12,500 Ᵽ + 3500 Ᵽ);
- contributions for compulsory social insurance and insurance against accidents and occupational diseases, paid in the period from January 1 to March 31 of the current year for the first quarter of the current year and for December of the previous year (within the amounts reflected in the reporting of insurance contributions), in size 4100 Ᵽ (2700 Ᵽ + 1400 Ᵽ);
- contributions for voluntary insurance of employees in case of temporary disability in the amount of Ᵽ 6000;
- sick leave benefits to employees for the first three days of incapacity in the amount of amounts actually paid (without reduction for personal income tax) – 2500 Ᵽ

The total amount of expenses that can be deducted for the first quarter is Ᵽ28,600 (Ᵽ16,000 + Ᵽ4100 + Ᵽ6000 + Ᵽ2500). It exceeds the deduction limit (Ᵽ28,600 > Ᵽ24,000). Therefore, Alpha’s accountant accrued an advance payment for the first quarter in the amount of Ᵽ24,000

In addition to the three types of deductions that are provided for all single payment payers, organizations and entrepreneurs engaged in trade can reduce it by a trade fee. What is needed for this?

Firstly, the organization or entrepreneur must be registered as a trade tax payer. If the payer transfers the trade fee not in accordance with the notification of registration, but at the request of the inspectorate, it is prohibited to use the deduction.

Secondly, the trade tax must be paid to the budget of the same region to which the payment under the special regime is credited. Mainly, this requirement applies to organizations and entrepreneurs who are engaged in trade in places other than where they are registered at their location (place of residence).

For example, an entrepreneur who is registered in the Moscow region and trades in Moscow will not be able to reduce the payment by the amount of the trade tax. After all, the trade tax is credited in full to the budget of Moscow (clause 3 of article 56 of the BC), and a single simplified tax system payment is credited to the budget of the Moscow region (clause 6 of article 346.21 of the Tax Code, clause 2 of article 56 of the BC).

Thirdly, the trade tax must be paid to the regional budget exactly in the period for which the simplified tax system payment is calculated. Trading fees paid at the end of this period can only be deducted in the next period. For example, a trading fee paid in January 2019 based on the results of the fourth quarter of 2018 will reduce its amount for 2019. It cannot be accepted for deduction for 2018.

Fourthly, the simplified tax system payment must be determined separately:

• for trading activities in respect of which the organization (entrepreneur) pays a trading fee;
• for other types of business activities for which the fee is not paid.

The actual trade fee paid only reduces the first amount. That is, that part of the payment that is accrued from income from trading activities. Therefore, if you are engaged in several types of business activities, you should keep separate records of income from activities subject to trade tax and income from other activities. This is confirmed by letters from the Ministry of Finance dated December 18, 2015 No. 03-11-09/78212 (sent to the inspectorates by letter of the Federal Tax Service dated February 20, 2016 No. SD-4-3/2833) and dated July 23, 2015 No. 03-11-09/42494.

Maintain separate accounting in an accounting program or document it with accounting certificates

Calculation of simplified tax system

The organization must transfer the amount of the single tax (advance payment), calculated taking into account deductions, to the budget for the entire tax (reporting) period. At the same time, it can be reduced by the amount of advance payments accrued based on the results of previous reporting periods. In this regard, at the end of the year (the next reporting period), the organization may have a payment amount that is not an additional payment, but a reduction. For example, this is possible if the level of income decreases by the end of the year and the amount of deductions increases.

Changes to the simplified tax system

The income limit for 9 months, which allows you to switch to the special regime, in 2019 is 112.5 million. This indicator is not adjusted for the deflator coefficient. An increased limit on the value of fixed assets is also applied, based on which the company could switch to this special regime. If earlier it was 100 million Ᵽ, now this figure is 150 million.

1. Taxpayers are subject to registration as a taxpayer of mineral extraction tax (hereinafter in this chapter - tax) at the location of the subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation, unless otherwise provided by paragraph 2 of this article within 30 calendar days from the date of state registration of a license (permit) to use a subsoil plot. In this case, for the purposes of this chapter, the location of the subsoil plot provided to the taxpayer for use is recognized as the territory of the subject (subjects) of the Russian Federation on which the subsoil plot is located.

According to the Federal Law of August 8, 2001 N 126-FZ, taxpayers who, at the time of entry into force of the said Federal Law in accordance with the legislation of the Russian Federation, were granted a subsoil plot for use, are subject to registration as a taxpayer of mineral extraction tax within 60 days from the date of entry into force of the said Federal Law

2. Taxpayers carrying out mining operations on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, as well as outside the territory of the Russian Federation, if this mining is carried out in territories under the jurisdiction of the Russian Federation (or leased from foreign states or used on on the basis of an international treaty) on a subsoil plot provided to the taxpayer for use, are subject to registration as a tax payer at the location of the organization or at the place of residence of the individual.

Federal Law No. 58-FZ of June 29, 2004 introduced amendments to paragraph 3 of this Code, which come into force after one month from the date of official publication of the said Federal Law.

3. The specifics of registering taxpayers as tax payers are determined by the Ministry of Finance of the Russian Federation.

Article 336 of the Tax Code of the Russian Federation - Object of taxation

1. The object of taxation of the mineral extraction tax (hereinafter in this chapter - the tax), unless otherwise provided by paragraph 2 of this article, is recognized:

1) minerals extracted from the subsoil on the territory of the Russian Federation on a subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation;

2) minerals extracted from waste (losses) of mining production, if such extraction is subject to separate licensing in accordance with the legislation of the Russian Federation on subsoil resources;

3) minerals extracted from the subsoil outside the territory of the Russian Federation, if this extraction is carried out in territories under the jurisdiction of the Russian Federation (as well as leased from foreign states or used on the basis of an international treaty) on a subsoil plot provided to the taxpayer for use.

2. For the purposes of this chapter, the following are not recognized as objects of taxation:

1) common minerals and groundwater not listed on the state balance sheet of mineral reserves, extracted by an individual entrepreneur and used directly by him for personal consumption;

2) mined (collected) mineralogical, paleontological and other geological collection materials;

3) minerals extracted from the subsoil during the formation, use, reconstruction and repair of specially protected geological objects that have scientific, cultural, aesthetic, sanitary, health or other public significance. The procedure for recognizing geological objects as specially protected geological objects that have scientific, cultural, aesthetic, sanitary, health or other public significance is established by the Government of the Russian Federation;

4) minerals extracted from the mine’s own dumps or waste (losses) and related processing industries, if, when extracted from the subsoil, they were subject to taxation in the generally established manner;

5) drainage groundwater not taken into account on the state balance sheet of mineral reserves extracted during the development of mineral deposits or during the construction and operation of underground structures.

Article 337 of the Tax Code of the Russian Federation - Mined minerals

Federal Law No. 107-FZ of July 21, 2005 introduced amendments to this Code, which come into force after one month from the date of official publication of the said Federal Law.

The provisions of this Code (as amended by the said Federal Law) apply in terms of gas condensate from gas condensate fields - to legal relations that arose from January 1, 2002, without recalculations with the budget, and in terms of gas condensate from all other types of fields - to legal relationships, arising from January 1, 2004, without recalculations with the budget.

1. For the purposes of this chapter, the mineral resources specified in paragraph 1 of this Code are referred to as mined mineral resources. In this case, a mineral resource is recognized as a product of the mining industry and quarrying (unless otherwise provided for in paragraph 3 of this article), contained in mineral raw materials (rock, liquid and other mixture) actually extracted (extracted) from the subsoil (waste, losses), the first in its quality corresponding to the state standard of the Russian Federation, industry standard, regional standard, international standard, and in the absence of these standards for a particular extracted mineral - the standard (technical conditions) of the organization (enterprise).

Products obtained through further processing (enrichment, technological conversion) of a mineral, which are products of the manufacturing industry, cannot be recognized as a mineral resource.

2. The types of extracted minerals are:

1) anthracite, hard coal, brown coal and oil shale;

3) hydrocarbon raw materials:

dehydrated, desalted and stabilized oil;

gas condensate from all types of hydrocarbon deposits, which has undergone field preparation technology in accordance with the technical project for field development before being sent for processing. For the purposes of this article, the processing of gas condensate is the separation of helium, sulfur and other components and impurities, if present, to obtain a stable condensate, a wide fraction of light hydrocarbons and their processed products;

flammable natural gas (dissolved gas or a mixture of dissolved gas and gas from the gas cap) from all types of hydrocarbon deposits, produced through oil wells (hereinafter referred to as associated gas);

flammable natural gas from all types of hydrocarbon deposits, with the exception of associated gas;

4) marketable ores:

ferrous metals (iron, manganese, chromium);

non-ferrous metals (aluminum, copper, nickel, cobalt, lead, zinc, tin, tungsten, molybdenum, antimony, mercury, magnesium, other non-ferrous metals not included in other groups);

rare metals forming their own deposits (titanium, zirconium, niobium, rare earths, strontium, lithium, beryllium, vanadium, germanium, cesium, scandium, selenium, zirconium, tantalum, bismuth, rhenium, rubidium);

multicomponent complex ores;

5) useful components of multicomponent complex ore, extracted from it, when they are sent within the organization for further processing (beneficiation, technological processing);

6) mining chemical non-metallic raw materials (apatite-nepheline and phosphorite ores, potassium, magnesium and rock salts, boron ores, sodium sulfate, natural sulfur and sulfur in gas, sulfur-pyrite and complex ore deposits, barites, asbestos, iodine, bromine , fluorspar, earth paints (mineral pigments), carbonate rocks and other types of non-metallic minerals for the chemical industry and the production of mineral fertilizers);

7) mining non-metallic raw materials (abrasive rocks, vein quartz (with the exception of especially pure quartz and piezo-optic raw materials), quartzites, carbonate rocks for metallurgy, quartz-feldspathic and siliceous raw materials, glass sands, natural graphite, talc (steatite), magnesite, talc -magnesite, pyrophyllite, mica-muscovite, mica-phlogopite, vermiculite, fire-resistant clays for the production of drilling fluids and sorbents, other minerals not included in other groups);

8) bituminous rocks (except for those specified in subparagraph 3 of this paragraph);

9) raw materials of rare metals (scattered elements) (in particular, indium, cadmium, tellurium, thallium, gallium), as well as other extractable useful components that are associated components in ores of other minerals;

10) non-metallic raw materials used mainly in the construction industry (gypsum, anhydrite, natural chalk, dolomite, limestone flux, limestone and limestone for the production of lime and cement, natural construction sand, pebbles, gravel, sand-gravel mixtures, building stone, facing stones, marls, clays, other non-metallic minerals used in the construction industry);

11) a qualified product of piezo-optical raw materials, especially pure quartz raw materials and semi-precious stone raw materials (topaz, jade, jadeite, rhodonite, lapis lazuli, amethyst, turquoise, agates, jasper and others);

12) natural diamonds, other precious stones from primary, alluvial and man-made deposits, including unprocessed, sorted and classified stones (natural diamonds, emerald, ruby, sapphire, alexandrite, amber);

13) concentrates and other intermediate products containing precious metals (gold, silver, platinum, palladium, iridium, rhodium, ruthenium, osmium) obtained during the extraction of precious metals, that is, the extraction of precious metals from primary (ore), placer and technogenic deposits;

14) natural salt and pure sodium chloride;

15) groundwater containing minerals (industrial waters) and (or) natural healing resources (mineral waters), as well as thermal waters;

16) raw materials of radioactive metals (in particular, uranium and thorium).

3. Mineral resources are also recognized as products resulting from the development of a deposit, obtained from mineral raw materials using processing technologies, which are special types of mining operations (in particular, underground gasification and leaching, dredging and hydraulic development of placer deposits, well hydraulic mining), as well as processing technologies classified in accordance with the subsoil use license as special types of mining operations (in particular, the extraction of minerals from overburden rocks or enrichment tailings, the collection of oil from oil spills using special installations).

Article 338 of the Tax Code of the Russian Federation - Tax base

According to Federal Law of August 8, 2001 N 126-FZ, in the period from January 1, 2002 to December 31, 2006, the tax base for oil production is determined as the amount of minerals extracted in kind in accordance with Article 339 of Chapter 26 of the Tax Code of the Russian Federation

1. The tax base is determined by the taxpayer independently in relation to each extracted mineral resource (including useful components extracted from the subsoil along the way during the extraction of the main mineral resource).

Federal Law No. 151-FZ of July 27, 2006 introduced amendments to paragraph 2 of this Code, which come into force on January 1, 2007.

2. The tax base is defined as the cost of extracted minerals, with the exception of dehydrated, desalted and stabilized oil, associated gas and natural fuel gas from all types of hydrocarbon deposits. The cost of extracted minerals is determined in accordance with this Code.

The tax base for the production of dehydrated, desalted and stabilized oil, associated gas and natural combustible gas from all types of hydrocarbon deposits is determined as the amount of minerals extracted in physical terms.

3. The quantity of mined minerals is determined in accordance with this Code.

4. The tax base is determined separately for each extracted mineral resource, determined in accordance with this Code.

5. In relation to extracted minerals for which different tax rates are established or the tax rate is calculated taking into account a coefficient, the tax base is determined in relation to each tax rate.

Article 339 of the Tax Code of the Russian Federation - The procedure for determining the amount of extracted minerals

1. The amount of extracted mineral resources is determined by the taxpayer independently. Depending on the extracted mineral, its quantity is determined in units of mass or volume.

2. The amount of the extracted mineral resource is determined by the direct (through the use of measuring instruments and devices) or indirect (calculated, based on data on the content of the extracted mineral resource in the mineral raw materials extracted from the subsoil (waste, losses)) method, unless otherwise provided by this article. If it is impossible to determine the amount of extracted minerals using the direct method, the indirect method is used.

The method used by the taxpayer for determining the amount of extracted mineral resources is subject to approval in the taxpayer’s accounting policy for tax purposes and is applied by the taxpayer throughout the entire mineral extraction activity. The method for determining the amount of extracted mineral resources, approved by the taxpayer, is subject to change only if changes are made to the technical project for the development of a mineral deposit in connection with a change in the applied mining technology.

3. Moreover, if the taxpayer uses the direct method of determining the amount of extracted mineral resources, the amount of extracted mineral resources is determined taking into account the actual losses of the mineral resource.

Actual losses of mineral resources are recognized as the difference between the estimated amount of mineral resources by which mineral reserves are reduced and the amount of actually extracted mineral resources, determined upon completion of the full technological cycle for the extraction of mineral resources. Actual losses of mineral resources are taken into account when determining the amount of mineral resources extracted in the tax period in which they were measured, in the amount determined based on the results of the measurements made.

4. When extracting precious metals from primary (ore), placer and technogenic deposits, the amount of the extracted mineral is determined according to the data of mandatory accounting during mining, carried out in accordance with the legislation of the Russian Federation on precious metals and precious stones.

Nuggets of precious metals that cannot be processed are counted separately and are not included in the calculation of the amount of mined minerals established by the first paragraph of this paragraph. At the same time, the tax base for them is determined separately.

5. When extracting precious stones from primary, alluvial and technogenic deposits, the amount of the extracted mineral is determined after the initial sorting, primary classification and initial evaluation of raw stones. In this case, unique precious stones are taken into account separately and the tax base for them is determined separately.

6. The amount of extracted minerals, determined in accordance with this Code as useful components contained in the extracted multicomponent complex ore, is determined as the amount of the ore component in chemically pure form.

7. When determining the amount of a mineral resource extracted in a tax period, unless otherwise provided in paragraph 8 of this article, a mineral resource in respect of which a set of technological operations (processes) for the extraction (extraction) of a mineral resource from the subsoil (waste, losses).

At the same time, when developing a mineral deposit in accordance with a license (permit) for the extraction of minerals, the entire complex of technological operations (processes) provided for by the technical design for the development of a mineral deposit is taken into account.

8. When selling and (or) using mineral raw materials before the completion of a set of technological operations (processes) provided for by the technical design for the development of a mineral deposit, the amount of mineral resources extracted in the tax period is determined as the amount of mineral resources contained in the specified mineral raw materials sold and ( or) used for personal needs in a given tax period.

Article 340 of the Tax Code of the Russian Federation - The procedure for assessing the value of extracted minerals when determining the tax base

Federal Law No. 284-FZ of November 29, 2007 amended paragraph 1 of this Code, coming into force on January 1, 2008, but not earlier than one month from the date of official publication of the said Federal Law and not earlier than 1- the th day of the next tax period for mineral extraction tax, and extending to legal relations that arose from January 1, 2008.

1. The assessment of the value of extracted minerals is determined by the taxpayer independently in one of the following ways:

1) based on the taxpayer’s sales prices for the corresponding tax period without taking into account subsidies;

2) based on the taxpayer’s current sales prices for the extracted minerals for the corresponding tax period;

3) based on the estimated cost of extracted minerals.

Federal Law of November 8, 2007 N 261-FZ, which comes into force after one month from the date of official publication of the said Federal Law and no earlier than the 1st day of the next tax period for mineral extraction tax, and Federal Law of November 29 2007 N 284-FZ, which comes into force on January 1, 2008, but not earlier than one month from the date of official publication of the said Federal Law and not earlier than the 1st day of the next tax period for mineral extraction tax, and extending to legal relations arising from January 1, 2008, paragraph 2 of this Code has been amended

2. If the taxpayer applies the assessment method specified in subparagraph 1 of paragraph 1 of this article, then the assessment of the cost of a unit of extracted mineral resources is made based on revenue determined taking into account the taxpayer’s current tax situation (and in their absence, in the previous tax period) sales prices of extracted minerals, excluding subsidies from the budget to compensate for the difference between the wholesale price and the estimated cost.

In this case, revenue from the sale of extracted mineral resources is determined based on sales prices (reduced by the amount of subsidies from the budget), determined taking into account the provisions of this Code, without value added tax (when sold on the territory of the Russian Federation and in member states of the Commonwealth of Independent States) and excise tax, reduced by the amount of the taxpayer’s delivery costs depending on the terms of delivery.

If the proceeds from the sale of the extracted mineral resource are received in foreign currency, then it is recalculated into rubles at the rate established by the Central Bank of the Russian Federation on the date of sale of the extracted mineral resource, determined depending on the method of income recognition chosen by the taxpayer in accordance with Article 271 or of this Code.

Federal Law of November 8, 2007 N 261-FZ, which comes into force after one month from the date of official publication of the said Federal Law and no earlier than the 1st day of the next tax period for mineral extraction tax, and Federal Law of November 29 2007 N 284-FZ, which comes into force on January 1, 2008, but not earlier than one month from the date of official publication of the said Federal Law and not earlier than the 1st day of the next tax period for mineral extraction tax, and extending to legal relations arising from January 1, 2008, paragraph 3 of this Code has been amended

3. In the absence of subsidies to the sales prices of extracted minerals, the taxpayer applies the valuation method specified in subparagraph 2 of paragraph 1 of this article. In this case, the assessment of the cost of a unit of extracted mineral resources is made based on the proceeds from the sale of extracted mineral resources, determined on the basis of sales prices taking into account the provisions of this Code, without value added tax (when sold on the territory of the Russian Federation and in member states of the Commonwealth of Independent States) and excise tax, reduced by the amount of the taxpayer’s delivery costs depending on the terms of delivery.

If the proceeds from the sale of the extracted mineral resource are received in foreign currency, then it is recalculated into the currency of the Russian Federation at the rate established by the Central Bank of the Russian Federation on the date of sale of the extracted mineral resource, determined depending on the method of income recognition chosen by the taxpayer in accordance with Article 271 or this Code.

For the purposes of this chapter, the amount of delivery costs includes the costs of paying customs duties and fees in foreign trade transactions, the costs of delivering (transporting) the extracted mineral from the finished product warehouse (metering station, entrance to the main pipeline, point of shipment to the consumer or for processing, boundaries of networks with the recipient and similar conditions) to the recipient, as well as for the costs of compulsory cargo insurance, calculated in accordance with the legislation of the Russian Federation.

For the purposes of this chapter, the costs of delivery (transportation) of extracted mineral resources to the recipient, in particular, include costs of delivery (transportation) by main pipelines, railway, water and other transport, costs of draining, filling, loading, unloading and reloading, payment for services at ports and transport and forwarding services.

The assessment is made separately for each type of mined mineral based on the sales prices of the corresponding mined mineral.

The cost of the extracted mineral resource is determined as the product of the quantity of the extracted mineral resource, determined in accordance with this Code, and the cost of a unit of the extracted mineral resource, determined in accordance with this paragraph.

The cost of a unit of extracted mineral resource is calculated as the ratio of the proceeds from the sale of the extracted mineral resource, determined in accordance with this paragraph, to the amount of sold extracted mineral resource.

4. If the taxpayer does not have a sale of the extracted mineral resource, the taxpayer shall apply the assessment method specified in subparagraph 3 of paragraph 1 of this article.

In this case, the estimated value of the extracted mineral resource is determined by the taxpayer independently based on tax accounting data. In this case, the taxpayer applies the procedure for recognizing income and expenses that it applies to determine the tax base for corporate income tax.

When determining the estimated cost of the extracted mineral, the following types of expenses incurred by the taxpayer during the tax period are taken into account:

1) material costs determined in accordance with this Code, with the exception of material costs incurred in the process of storage, transportation, packaging and other preparation (including pre-sale preparation), during the sale of extracted minerals (including material costs, as well as excluding costs, carried out by the taxpayer in the production and sale of other types of products, goods (works, services);

2) labor costs determined in accordance with this Code, with the exception of labor costs for employees not involved in the extraction of mineral resources;

3) the amount of accrued depreciation, determined in the manner established by this Code, with the exception of the amount of accrued depreciation for depreciable property not related to mining;

4) expenses for the repair of fixed assets, determined in the manner established by this Code, with the exception of expenses for the repair of fixed assets not related to the extraction of mineral resources;

5) expenses for the development of natural resources, determined in accordance with this Code;

6) expenses provided for in subparagraphs 8 and 9 of this Code, with the exception of expenses not related to the extraction of mineral resources specified in these subparagraphs;

7) other expenses determined in accordance with Articles 263, 264 and 269 of this Code, with the exception of other expenses not related to the extraction of mineral resources.

When determining the estimated cost of the extracted mineral, the expenses provided for in Articles 266, 267 and 270 of this Code are not taken into account.

In this case, direct expenses incurred by the taxpayer during the tax period are distributed between the extracted minerals and the balance of work in progress at the end of the tax period. The balance of work in progress is determined and assessed taking into account the features provided for in paragraph 1 of this Code. When determining the estimated cost of the extracted mineral, indirect costs are also taken into account, determined in accordance with Chapter 25 of this Code. In this case, indirect costs incurred by the taxpayer during the reporting (tax) period are distributed between the costs of mining and the costs of other activities of the taxpayer in proportion to the share of direct costs related to the extraction of minerals in the total amount of direct costs. The total amount of expenses incurred by the taxpayer in the tax period is distributed among the extracted minerals in proportion to the share of each extracted mineral in the total amount of extracted minerals in this tax period. The amount of indirect expenses related to mineral resources extracted in the tax period is fully included in the estimated cost of the extracted mineral resources for the corresponding tax period.

5. The assessment of the value of mined precious metals extracted from primary (ore), alluvial and technogenic deposits is made based on the sales prices of chemically pure metal established by the taxpayer in the corresponding tax period (and in their absence - in the nearest previous tax period) value added tax, reduced by the taxpayer's expenses for its refining and delivery (transportation) to the recipient.

In this case, the cost of a unit of the specified extracted mineral is determined as the product of the share (in natural measures) of the content of chemically pure metal in a unit of extracted mineral and the cost of a unit of chemically pure metal.

6. The value of mined precious stones is assessed based on their initial assessment, carried out in accordance with the legislation of the Russian Federation on precious metals and precious stones.

The value of mined unique precious stones and unique nuggets of precious metals that cannot be processed is assessed based on their selling prices excluding value added tax, reduced by the taxpayer’s expenses for their delivery (transportation) to the recipient.

Article 341 of the Tax Code of the Russian Federation - Tax period

Federal Law of May 29, 2002 N 57-FZ (taking into account Federal Law of July 24, 2002 N 110-FZ) of this Code is stated in a new edition, which comes into force on January 1, 2003.

The tax period is a calendar month.

Article 342 of the Tax Code of the Russian Federation - Tax rate

According to the Federal Law of August 8, 2001 N 126-FZ (as amended by the Federal Law of July 7, 2003 N 117-FZ) in the period from January 1, 2005 to December 31, 2006, the tax rate for oil production is 419 rubles per ton. In this case, the specified tax rate is applied with a coefficient that is determined in the manner established by the specified Federal Law

1. Taxation is carried out at a tax rate of 0 percent (0 rubles if, in relation to the extracted mineral resource, the tax base is determined in accordance with this Code as the amount of extracted mineral resources in physical terms) for the extraction of:

1) minerals in terms of regulatory losses of minerals.

For the purposes of this chapter, standard losses of minerals are recognized as actual losses of minerals during extraction, technologically related to the adopted scheme and technology of deposit development, within the limits of loss standards approved in the manner determined by the Government of the Russian Federation.

If, at the time of the deadline for tax payment based on the results of the first tax period of the next calendar year, the taxpayer does not have approved loss standards for the next calendar year, until the approval of the specified loss standards, the loss standards approved earlier in the manner established by paragraph two of this subclause are applied, and for newly developed fields - loss standards established by the technical design;

2) associated gas;

3) groundwater containing minerals (industrial water), the extraction of which is associated with the development of other types of minerals, and extracted during the development of mineral deposits, as well as during the construction and operation of underground structures;

4) mineral resources during the development of substandard (residual reserves of reduced quality) or previously written-off mineral reserves (except for cases of deterioration in the quality of mineral reserves as a result of selective mining of the deposit). The classification of mineral reserves as substandard reserves is carried out in the manner established by the Government of the Russian Federation;

5) minerals remaining in overburden, host (dilution) rocks, in dumps or waste from processing industries due to the lack of industrial technology for their extraction in the Russian Federation, as well as extracted from overburden and host (dilution) rocks, mining waste and related processing industries with it (including as a result of processing oil sludge) within the limits of the standards for the content of minerals in the specified rocks and wastes, approved in the manner determined by the Government of the Russian Federation;

6) mineral waters used by the taxpayer exclusively for medicinal and resort purposes without their direct sale (including after processing, preparation, processing, bottling);

7) groundwater used by the taxpayer exclusively for agricultural purposes, including irrigation of agricultural land, water supply to livestock farms, livestock complexes, poultry farms, horticultural, vegetable and livestock associations of citizens;

8) oil in subsoil areas located wholly or partially within the borders of the Republic of Sakha (Yakutia), Irkutsk region, Krasnoyarsk Territory, until the accumulated volume of oil production reaches 25 million tons in the subsoil area and provided that the development period of reserves of the subsoil area does not exceed 10 years or equal to 10 years for a license for the right to use subsoil for the purposes of exploration and production of mineral resources and does not exceed 15 years or equal to 15 years for a license for the right to use subsoil simultaneously for geological study (prospecting, exploration) and mining of mineral resources from the date of state registration of the corresponding license for the use of subsoil, using the direct method of accounting for the amount of oil produced in specific subsoil areas.

For subsoil plots, the license for the right to use which was issued before January 1, 2007 and the degree of reserve depletion (Cv) of which as of January 1, 2007 is less than or equal to 0.05, a tax rate of 0 rubles in relation to the amount of minerals extracted in a specific subsoil plot is applied. until the accumulated volume of oil production reaches 25 million tons in subsoil areas located wholly or partially within the borders of the Republic of Sakha (Yakutia), Irkutsk region, Krasnoyarsk Territory, and provided that the development period of reserves of the subsoil area does not exceed 10 years or is equal to 10 years , starting from January 1, 2007, using the direct method of accounting for the amount of oil produced in specific subsoil areas.

In this case, the degree of depletion of reserves (C) of a specific subsoil plot is calculated by the taxpayer independently on the basis of data from the approved state balance of mineral reserves in accordance with paragraph 4 of this article;

9) super-viscous oil produced from subsoil areas containing oil with a viscosity of more than 200 mPa x s (in reservoir conditions), using the direct method of accounting for the amount of oil produced in specific subsoil areas.

2. Unless otherwise established by paragraph 1 of this article, taxation is carried out at the tax rate:

3.8 percent in the extraction of potash salts;

4.0 percent for production:

hard coal, brown coal, anthracite and oil shale;

apatite-nepheline, apatite and phosphorite ores;

4.8 percent for the extraction of standard ferrous metal ores;

5.5 percent on production:

raw materials of radioactive metals;

mining chemical non-metallic raw materials (except for potassium salts, apatite-nepheline, apatite and phosphorite ores);

non-metallic raw materials used mainly in the construction industry;

natural salts and pure sodium chloride;

underground industrial and thermal waters;

nephelines, bauxites;

6.0 percent for production:

mining non-metallic raw materials;

bituminous rocks;

concentrates and other semi-products containing gold;

other minerals not included in other groups;

6.5 percent for production:

concentrates and other intermediate products containing precious metals (except for gold);

precious metals that are useful components of multicomponent complex ore (except for gold);

conditioned product of piezo-optical raw materials, especially pure quartz raw materials and semi-precious stone raw materials;

7.5 percent for the extraction of mineral waters;

8.0 percent for production:

conditioned ores of non-ferrous metals (except for nephelines and bauxites);

rare metals, both forming their own deposits and being associated components in ores of other minerals;

multicomponent complex ores, as well as useful components of multicomponent complex ores, with the exception of precious metals;

natural diamonds and other precious and semi-precious stones;

419 rubles per 1 ton of extracted oil, dehydrated, desalted and stabilized. In this case, the specified tax rate is multiplied by a coefficient characterizing the dynamics of world oil prices (Kts), and by a coefficient characterizing the degree of depletion of a specific subsoil area (Kv), which are determined in accordance with paragraphs 3 and 4 of this article: 419 x Kts x Kv ;

17.5 percent for the extraction of gas condensate from all types of hydrocarbon deposits;

147 rubles per 1,000 cubic meters of gas for the extraction of natural combustible gas from all types of hydrocarbon deposits.

Taxpayers who, at their own expense, carried out the search and exploration of mineral deposits developed by them or who fully reimbursed all state expenses for the search and exploration of the corresponding amount of reserves of these minerals and were exempt as of July 1, 2001, in accordance with federal laws, from deductions for mineral reproduction - raw material base during the development of these deposits, pay tax in respect of minerals extracted in the corresponding license area with a coefficient of 0.7.

3. The coefficient characterizing the dynamics of world oil prices (Kc) is determined monthly by the taxpayer independently by multiplying the average price level for Urals oil for the tax period, expressed in US dollars, per barrel (C), reduced by 9, by the average value for the tax period, the exchange rate of the US dollar to the ruble of the Russian Federation, established by the Central Bank of the Russian Federation (R), and divided by 261:

Kts = (Ts - 15) x P / 261

The average price level for Urals oil for the past tax period is determined as the sum of the arithmetic average purchase and sale prices on the world crude oil markets (Mediterranean and Rotterdam) for all trading days, divided by the number of trading days in the corresponding tax period.

The average price levels for Urals oil on the Mediterranean and Rotterdam crude oil markets over the past month are communicated monthly, no later than the 15th day of the next month, through official sources of information in the manner established by the Government of the Russian Federation.

For information on calculating the mineral extraction tax rate for oil, see the help

In the absence of this information in official sources, the average level of prices for Urals oil in the Mediterranean and Rotterdam markets for crude oil for the past tax period is determined by the taxpayer independently.

The average value for the tax period of the US dollar to Russian ruble exchange rate established by the Central Bank of the Russian Federation is determined by the taxpayer independently as the arithmetic average of the US dollar to Russian ruble exchange rate established by the Central Bank of the Russian Federation for all days in the corresponding tax period.

Calculated in the manner determined by this paragraph, the Kts coefficient is rounded to the 4th decimal place in accordance with the current rounding procedure.

4. The coefficient characterizing the degree of depletion of reserves of a particular subsoil plot (Kv) is determined by the taxpayer in the manner established by this paragraph.

If the degree of depletion of reserves of a specific subsoil area, determined using the direct method of accounting for the amount of oil produced in a specific subsoil area, is greater than or equal to 0.8 and less than or equal to 1, the coefficient Kv is calculated using the formula:

Kv = 3.8 - 3.5 x N/V where N is the amount of accumulated oil production at a specific subsoil site

(including production losses) according to government data

balance of mineral reserves approved in

the year preceding the year of the tax period;

V - initial recoverable oil reserves approved in

in accordance with the established procedure, taking into account the increase and write-off of inventories

oil (except for write-off of produced oil reserves and

production losses) and defined as the amount of reserves

in accordance with the data of the state balance of reserves

If the degree of depletion of reserves in a particular subsoil area, determined using the direct method of accounting for the amount of oil produced in a specific subsoil area, exceeds 1, the coefficient Kv is taken equal to 0.3.

In other cases not specified in paragraphs two and six of this paragraph, the coefficient Kv is taken equal to 1.

The degree of depletion of reserves of a specific subsoil plot (C) is calculated by the taxpayer independently based on the data of the approved state balance of mineral reserves, as a quotient of dividing the amount of accumulated oil production in a specific subsoil plot (including production losses) (N) by the initial recoverable oil reserves (V ). In this case, the initial recoverable oil reserves, approved in the prescribed manner, taking into account the increase and write-off of oil reserves (except for the write-off of produced oil reserves and losses during production), are determined as the sum of reserves of categories A, B, C1 and C2 for a specific subsoil plot in accordance with data from the state balance of mineral reserves as of January 1, 2006.

For oil extracted from subsoil areas, for each of which the degree of depletion exceeds 0.8, if it is prepared to meet the requirements in accordance with paragraph 1 of this Code at a single technological facility, the taxpayer has the right to apply the maximum of the values ​​of the coefficient Kv for the total amount of oil supplied for this technological object.

The federal executive body, which maintains the state balance of mineral reserves in accordance with the established procedure, sends to the tax authorities the data of the state balance of mineral reserves as of the 1st day of each calendar year, including:

name of the subsoil user;

details of the license for the right to use subsoil;

information on accumulated oil production (including production losses) (N) and initial recoverable oil reserves approved in the prescribed manner, taking into account the increase and write-off of oil reserves (except for the write-off of produced oil reserves and production losses) (V) of all categories according to each specific subsoil area. Data is provided after the release of the state balance of mineral reserves on the 1st day of each calendar year, but no later than the 1st day of the next calendar year.

Calculated in the manner determined by this paragraph, the coefficient Kv is rounded to the 4th decimal place in accordance with the current rounding procedure.

Article 343 of the Tax Code of the Russian Federation - Procedure for calculating and paying tax

1. The amount of tax on extracted minerals, unless otherwise provided by this article, is calculated as a percentage of the tax base corresponding to the tax rate.

The amount of tax on dehydrated, desalted and stabilized oil, associated gas, combustible natural gas from all types of hydrocarbon deposits and coal is calculated as the product of the corresponding tax rate and the size of the tax base.

2. The amount of tax is calculated based on the results of each tax period for each mineral extracted, unless this article establishes a different procedure for calculating tax. The tax is payable to the budget at the location of each subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation. Moreover, if the amount of tax is not calculated in accordance with this article for each subsoil plot on which mineral extraction is carried out, the amount of tax payable is calculated based on the share of the mineral extracted at each subsoil plot in the total amount of mined minerals. the appropriate type.

3. The amount of tax calculated for minerals mined outside the territory of the Russian Federation is subject to payment to the budget at the location of the organization or the place of residence of the individual entrepreneur.

4. When a taxpayer applies a tax deduction established by this Code, the amount of tax on coal is calculated for each subsoil plot where coal is mined as the product of the corresponding tax rate and the size of the tax base, reduced by the amount of the specified tax deduction.

5. When a taxpayer applies a tax deduction established by this Code, the amount of tax calculated by the taxpayer in accordance with this article based on the results of the tax period for dehydrated, desalted and stabilized oil produced in subsoil areas specified in paragraph 2 or 3 of this Code is reduced by the amount of the specified tax deduction. If the amount of tax deduction determined for a tax period for subsoil plots specified in paragraphs 2 and 3 of this Code exceeds the amount of tax calculated for these subsoil plots in accordance with this article based on the results of this tax period, the amount of the tax deduction is taken equal to the amount of tax, calculated for these subsoil areas.

Article 343.1. The procedure for reducing the amount of tax calculated for coal mining for expenses related to ensuring safe conditions and labor protection

1. Taxpayers, at their own discretion, may reduce the amount of tax calculated for the tax period when mining coal at a subsoil site by the amount of economically justified and documented expenses incurred (incurred) by the taxpayer in the tax period and related to ensuring safe conditions and labor protection during mining coal in a given subsoil plot (tax deduction), in the manner established by this article, or take into account these expenses when calculating the tax base for corporate income tax in accordance with Chapter 25 of this Code.

The procedure for recognizing expenses specified in this paragraph must be reflected in the accounting policy for tax purposes. Changing this procedure is allowed no more than once every five years.

2. The maximum amount of tax deduction applied in accordance with this article is calculated by the taxpayer independently as the product of the amount of tax calculated for the extraction of coal in each subsoil plot for the tax period and the coefficient Kt, determined in the manner established by this article.

3. The Kt coefficient is determined for each subsoil site in accordance with the procedure established by the Government of the Russian Federation, taking into account the degree of methane abundance of the subsoil site in which coal is mined, as well as taking into account the tendency of coal to spontaneous combustion in the seam in the subsoil site in which mining is carried out coal The value of the coefficient Kt, calculated in accordance with this article for each subsoil plot, is established in the accounting policy adopted by the taxpayer for tax purposes. The value of the Kt coefficient cannot exceed 0.3.

4. If the actual amount of expenses incurred (incurred) by the taxpayer in the tax period and related to ensuring safe conditions and labor protection during coal mining exceeds the maximum tax deduction amount determined in accordance with paragraph 2 of this article, the amount of such excess is taken into account when determining a tax deduction for 36 tax periods after the tax period in which such expenses were made (incurred) by the taxpayer.

5. The tax deduction includes the following types of expenses incurred (incurred) by the taxpayer and related to ensuring safe conditions and labor protection during coal mining (according to the list established by the Government of the Russian Federation):

1) material expenses of the taxpayer, determined in the manner prescribed by this Code;

2) the taxpayer’s expenses for the acquisition and (or) creation of depreciable property;

3) expenses incurred (incurred) by the taxpayer in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment of fixed assets.

6. Types of expenses related to ensuring safe conditions and labor protection during coal mining, taken into account when determining the tax deduction in accordance with this article, are established in the accounting policy for tax purposes.

7. Taxpayers who do not have the amount of tax calculated for the tax period may take into account the expenses provided for in paragraph 5 of this article when determining a tax deduction in the manner established by this article, starting from the tax period when they have the obligation to calculate the tax.

Article 343.2. The procedure for reducing the amount of tax calculated for the production of dehydrated, desalted and stabilized oil by the amount of tax deduction in connection with oil production in subsoil areas located wholly or partially within the borders of the Republic of Tatarstan (Tatarstan) or within the borders of the Republic of Bashkortostan

1. The taxpayer has the right to reduce the total amount of tax calculated in accordance with this Code for the production of dehydrated, desalted and stabilized oil by the tax deductions established by this article.

2. When extracting oil from subsoil areas located wholly or partially within the borders of the Republic of Tatarstan (Tatarstan), the license for the right to use which was issued before July 1, 2011 and the initial recoverable oil reserves of each of which are equal to 2,500 million tons or more as of On January 1, 2011, the amount of the tax deduction for the tax period is determined in aggregate for the subsoil areas specified in this paragraph in millions of rubles according to the formula:

630.6 x Kp.

The tax deduction calculated in accordance with this paragraph is applied for tax periods from January 1, 2012 to December 31, 2016 inclusive.

3. When extracting oil from subsoil areas located wholly or partially within the borders of the Republic of Bashkortostan, the license for the right to use which was issued before July 1, 2011 and the initial recoverable oil reserves of each of which are equal to 200 million tons or more as of January 1, 2011 , the amount of the tax deduction for the tax period is determined in aggregate for the subsoil areas specified in this paragraph in millions of rubles according to the formula:

193.5 x Kp.

The tax deduction calculated in accordance with this paragraph is applied from January 1, 2012 to December 31, 2015 inclusive.

4. For the purpose of applying paragraphs 2 and 3 of this article, the coefficient characterizing the rate of export customs duty on crude oil (Kp) is determined in the following order:

1) coefficient Kp is taken equal to 1 if in the tax period in which the tax deduction is applied, the rate of export customs duty on crude oil is applied, the whole part of which does not exceed the amount of 29.2 US dollars per 1 ton and 60 percent of the difference between the prevailing for the period monitoring the average price of Urals crude oil on the world crude oil markets (Mediterranean and Rotterdam) in US dollars per 1 ton and 182.5 US dollars;

2) the Kp coefficient is taken equal to 0 in case of failure to fulfill the condition provided for in subclause 1 of this clause.

5. In the absence of information on the average price of Urals crude oil on the world crude oil markets (Mediterranean and Rotterdam) during the monitoring period in official sources, the average price of Urals crude oil on the world crude oil markets (Mediterranean and Rotterdam) for the purpose of determining the tax deduction established by this article, it is determined by the taxpayer for the monitoring period independently.

6. If different rates of export customs duty on crude oil are applied in a tax period, for the purposes of applying this article, the weighted average rates of the established export customs duty for the tax period are used, calculated taking into account the number of calendar days in the tax period in which the specified rates were applied export customs duty.

7. For the purposes of this article, the code of crude oil in accordance with the Commodity Nomenclature of Foreign Economic Activity is determined by the Ministry of Finance of the Russian Federation.

Article 344 of the Tax Code of the Russian Federation - Tax payment deadlines

Federal Law of May 29, 2002 N 57-FZ (taking into account Federal Law of July 24, 2002 N 110-FZ) of this Code is stated in a new edition, which comes into force on January 1, 2003.

The amount of tax payable at the end of the tax period is paid no later than the 25th day of the month following the expired tax period.

Article 345 of the Tax Code of the Russian Federation - Tax return

1. The obligation for taxpayers to submit a tax return arises starting from the tax period in which the actual extraction of mineral resources began.

The tax return is submitted by the taxpayer to the tax authorities at the location (place of residence) of the taxpayer.

Federal Law No. 137-FZ of July 27, 2006 introduced amendments to paragraph 2 of this Code, which come into force on January 1, 2007.

2. The tax return is submitted no later than the last day of the month following the expired tax period.

Article 346 of the Tax Code of the Russian Federation - Lost force

Article 346