Article 346.26 of the Tax Code of the Russian Federation. General provisions. Terminological comment

Section 346.26. General provisions

Clause 3 of Art. 346.28 of the Code establishes that registration with the tax authority of an organization (individual entrepreneur) as a taxpayer of a single tax on imputed income for certain types of activities is carried out on the basis of an application for registration of an organization (individual entrepreneur) as such a taxpayer, submitted to the tax authority within five days from the date of commencement of business activities subject to taxation by the specified tax. Thus, organizations (individual entrepreneurs) that indicated during state registration and entering information into the Unified State Register of Legal Entities (USRIP) the types of business activities in respect of which they can be recognized as taxpayers of the single tax on imputed income for certain types of activities, but in fact do not carry out these types of activities , are not required to submit applications to the tax authorities to register them as taxpayers of such tax. In the absence of grounds for recognition of organizations and individual entrepreneurs in accordance with paragraph 1 of Art. 346.28 of the Code, taxpayers applying the taxation system in the form of a single tax on imputed income for certain types of activities do not have the obligation to submit tax returns for this tax. Based on clause 4 of Art. 346.26 of the Code, organizations and individual entrepreneurs who are taxpayers of a single tax on imputed income for certain types of activities are not recognized as taxpayers of value added tax (in relation to transactions recognized as objects of taxation in accordance with Chapter 21 of the Code, carried out within the framework of business activities taxed by a single tax), with the exception of value added tax, payable in accordance with the Code when importing goods into the customs territory of the Russian Federation. In addition, the payment by organizations of a single tax on imputed income for certain types of activities provides for their exemption from the obligation to pay corporate income tax (in relation to profits received from business activities subject to a single tax), corporate property tax (in relation to property used for conducting business activities subject to a single tax). Payment by individual entrepreneurs of a single tax on imputed income for certain types of activities provides for their exemption from the obligation to pay personal income tax (in relation to income received from business activities subject to a single tax), personal property tax (in relation to property used for carrying out business activities subject to a single tax). As a general rule, exemption of organizations (individual entrepreneurs) paying a single tax on imputed income for certain types of activities from the obligation to pay (in the relevant part) corporate income tax and corporate property tax (personal income tax) does not entail their exemption from other obligations of taxpayers for such taxes, unless otherwise provided by the Code. However, by virtue of clause 2 of Art. 80 of the Code, tax returns (calculations) for those taxes for which taxpayers are exempt from the obligation to pay them due to the application of special tax regimes are not subject to submission to the tax authorities. The specified exemption from submitting tax returns (calculations) to the tax authorities applies only to those activities, the implementation of which does not entail the application of the general taxation system, as well as to property used for carrying out business activities, subject to a single tax on imputed income for certain types of activities. According to paragraph 5 of Art. 174 of the Code, the obligation to submit tax returns for value added tax to the tax authorities rests with taxpayers (tax agents), including those listed in paragraph 5 of Art. 173 of the Code. Article 229 of the Code establishes the obligation to submit tax returns to the tax authorities by taxpayers specified in Art. Art. 227 and 228 of the Code, in particular, by individuals registered in the manner prescribed by current legislation and carrying out entrepreneurial activities without forming a legal entity. Based on the provisions of Art. Art. 373 and 386 of the Code it follows that tax returns (tax calculations) for the property tax of organizations are not submitted to the tax authorities by organizations that do not have property recognized as an object of taxation in accordance with Art. 374 of the Code, and who are not taxpayers of this tax. Taking into account the above, we believe that organizations that carry out only those types of business activities for which they pay a single tax on imputed income for certain types of activities, and do not have property recognized as an object of taxation in accordance with Art. 374 of the Code, as well as individual entrepreneurs carrying out only those types of business activities for which they pay a single tax on imputed income for certain types of activities, are not required to submit tax returns to the tax authorities for value added tax, corporate income tax (tax on income of individuals), property tax of organizations. Deputy Director of the Department of Tax and Customs Tariff Policy S.V. RAZGULIN February 5, 2010 N 03-11-06/3/17

Chapters 26.1, 26.2, 26.4, 26.5

In case of violation of restrictions on the application of a tax rate of 0 percent established by this chapter and the law of a constituent entity of the Russian Federation, an individual entrepreneur is considered to have lost the right to apply it and is obliged to pay tax at the tax rates provided for in paragraph 1 or 3 of this article for the tax period , in which the specified restrictions are violated.

Types of business activities in the field of personal services to the population, in respect of which a tax rate of 0 percent is established, are established by the constituent entities of the Russian Federation on the basis of codes of types of activities in accordance with the All-Russian Classifier of Types of Economic Activities and (or) codes of services in accordance with the All-Russian Classifier of Products by types of economic activities related to household services, determined by the Government of the Russian Federation.

Section 346.21. Procedure for calculating and paying tax

Contents of the Tax Code of the Russian Federation Part I Part II

1. The tax is calculated as a percentage of the tax base corresponding to the tax rate, unless otherwise established by this paragraph.

In relation to taxpayers whose income, determined on an accrual basis from the beginning of the tax period in accordance with Article 346.15 and with subparagraphs 1 and paragraph 1 of Article 346.25 of this Code, exceeded 150 million rubles, but did not exceed 200 million rubles and (or) in During the specified period, the average number of employees exceeded 100 people, but did not exceed 130 people, the tax is calculated by summing the following two values:

an amount equal to the product of the corresponding tax rate established in accordance with paragraph 1 or Article 346.20 of this Code and the tax base determined for the reporting period preceding the quarter in which the indicated excesses of the taxpayer’s income and (or) the average number of his employees occurred;

a value equal to the product of the corresponding tax rate established by paragraph 1.1 or 2.1 of Article 346.20 of this Code, and part of the tax base, calculated as the difference between the tax base of the tax period and the tax base determined for the reporting period preceding the quarter in which the specified excess of the taxpayer’s income occurred and (or) the average number of its employees.

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, at the end 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 year, nine months, respectively, taking into account previously calculated amounts of advance tax payments, unless otherwise provided by this paragraph.

Taxpayers who have chosen income as an object of taxation and whose income, determined on an accrual basis from the beginning of the tax period in accordance with Article 346.15 and subparagraphs 1 and paragraph 1 of Article 346.25 of this Code, exceeded 150 million rubles, but did not exceed 200 million. rubles and (or) during the specified period the average number of employees exceeded 100 people, but did not exceed 130 people, based on the results of the reporting period, the amount of the advance payment is calculated by summing the following two values:

an amount equal to the product of the tax rate established in accordance with paragraph 1 of Article 346.20 of this Code and the tax base determined for the reporting period preceding the quarter in which the indicated excesses of the taxpayer’s income and (or) the average number of his employees occurred;

a value equal to the product of the tax rate established by paragraph 1.1 of Article 346.20 of this Code and part of the tax base, calculated as the difference between the tax base of the reporting period and the tax base determined for the reporting period preceding the quarter in which the specified excess of income of the taxpayer and (or) ) the average number of its employees.

3.1. Taxpayers who have chosen income as an object of taxation reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount:

1) 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, paid (within the calculated amounts) in this tax (reporting ) period in accordance with the legislation of the Russian Federation;

2) expenses for payment in accordance with the legislation of the Russian Federation of temporary disability benefits (except for industrial accidents and occupational diseases) for days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”, in the part not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, according to agreements with employers in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”;

3) payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.” The specified payments (contributions) reduce the amount of tax (advance tax payments) if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (except for industrial accidents and occupational diseases) for days of temporary employee disability, which is paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

In this case, taxpayers (with the exception of taxpayers specified in paragraph six of this paragraph) have the right to reduce the amount of tax (advance tax payments) by the amount of expenses specified in this paragraph by no more than 50 percent.

Individual entrepreneurs who have chosen income as an object of taxation and do not make payments and other remuneration to individuals, reduce the amount of tax (advance tax payments) on paid insurance contributions for compulsory pension insurance and compulsory medical insurance in the amount determined in accordance with paragraph 1 Article 430 of this Code.

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 respectively, the first quarter, half a year, nine months, taking into account previously calculated amounts of advance tax payments, unless otherwise provided by this paragraph.

Taxpayers who have chosen as an object of taxation income reduced by the amount of expenses, and whose income, determined on an accrual basis from the beginning of the tax period in accordance with Article 346.15 and with subparagraphs 1 and paragraph 1 of Article 346.25 of this Code, exceeded 150 million rubles, but did not exceed 200 million rubles and (or) during the specified period the average number of employees of which exceeded 100 people, but did not exceed 130 people, based on the results of the reporting period, the amount of the advance payment is calculated by summing the following two values:

an amount equal to the product of the tax rate established in accordance with paragraph 2 of Article 346.20 of this Code and the tax base determined for the reporting period preceding the quarter in which the indicated excesses of the taxpayer’s income and (or) the average number of his employees occurred;

a value equal to the product of the tax rate established by paragraph 2.1 of Article 346.20 of this Code and part of the tax base, calculated as the difference between the tax base of the reporting period and the tax base determined for the reporting period preceding the quarter in which the specified excess of income of the taxpayer and (or) occurred ) the average number of its employees.

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 upon expiration of the tax period is paid no later than the deadlines established for filing a tax return in Article 346.23 of this Code.

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

8. If a taxpayer carries out a type of business activity in respect of which a trade tax is established in accordance with Chapter 33 of this Code, the taxpayer, in addition to the reduction amounts established by paragraph 3.1 of this article, has the right to reduce the amount of tax (advance payment) calculated based on the results of the tax (reporting) period for the object of taxation from the specified type of business activity, credited to the consolidated budget of the subject of the Russian Federation, which includes the municipal entity (to the budget of the federal city of Moscow, St. Petersburg or Sevastopol), in which the specified fee is established, in the amount trade tax paid during this tax (reporting) period.

The provisions of this paragraph do not apply if the taxpayer fails to provide notice of registration as a payer of the trade tax in relation to the object of business activity for which the trade tax has been paid.

Section 346.22. Lost force in accordance with Federal Law dated June 25, 2012 No. 94-FZ.

Contents of the Tax Code of the Russian Federation Part I Part II

Section 346.23. Tax return

Contents of the Tax Code of the Russian Federation Part I Part II

1. Based on the results of the tax period, taxpayers submit a tax return to the tax authority at the location of the organization or place of residence of the individual entrepreneur within the following deadlines:

1) organizations - no later than March 31 of the year following the expired tax period (except for the cases provided for in paragraphs 2 and 3 of this article);

2) individual entrepreneurs - no later than April 30 of the year following the expired tax period (except for the cases provided for in paragraphs 2 and 3 of this article).

2. The taxpayer submits a tax return no later than the 25th day of the month following the month in which, according to the notification submitted by him to the tax authority in accordance with paragraph 8 of Article 346.13 of this Code, entrepreneurial activity in respect of which the simplified system was applied by this taxpayer was terminated taxation.

3. The taxpayer submits a tax return no later than the 25th day of the month following the quarter in which, on the basis of paragraph 4 of Article 346.13 of this Code, he lost the right to apply the simplified taxation system.

Section 346.24. Tax accounting

Contents of the Tax Code of the Russian Federation Part I Part II

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

Contents of the Tax Code of the Russian Federation Part I Part II

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;

2) lost force in accordance with Federal Law dated July 21, 2005 No. 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;

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 a simplified taxation system to pay for the organization’s expenses are not deducted from the tax base if, before the transition to a 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.

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.

2.2. Organizations and individual entrepreneurs who, before the transition to a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses, applied a taxation system in the form of a single tax on imputed income for certain types of activities or a patent taxation system, when determining the tax base for the tax, paid in connection with the application of the simplified taxation system, has the right to take into account expenses incurred before the transition to the simplified taxation system to pay the cost of goods acquired for further sale, which are taken into account as the said goods are sold in accordance with subparagraph 2 of paragraph 2 of Article 346.17 of this Code.

Expenses directly related to the sale of these goods, including costs of storage, maintenance and transportation, when applying the simplified taxation system, are taken into account in the reporting (tax) period in which their actual payment was made after the transition to the simplified taxation system.

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.

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.

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.

6. Organizations and individual entrepreneurs who 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 purchased 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. Lost power

according to Federal Law dated June 25, 2012 No. 94-FZ.

Catering services

The definition of public catering services as a type of activity transferred to UTII has also undergone certain changes since January 1, 2006.

As with retail trade, the issue of space has been resolved since the new year. The problem has received a predictable resolution (similar to retail trade) - if the area does not exceed 150 m2, then UTII is subject to application for this object, if it exceeds, UTII is not applied to this object.

The main innovation is the addition of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation with subparagraph 9, according to which, from January 1, activities for the provision of public catering services carried out through public catering facilities that do not have customer service areas can be transferred to the payment of UTII.

I would like to briefly dwell on the problem of transferring public catering establishments located on the territory of specific organizations and serving only employees of these organizations for a nominal fee to pay UTII. As noted above, UTII taxpayers (clause 1 of Article 346.28 of the Tax Code of the Russian Federation) are persons who carry out business activities transferred to UTII, that is, in the absence of the fact of carrying out business activities, the obligation to pay UTII cannot arise.

In accordance with paragraph 16 of the Rules for the provision of public catering services (approved by Decree of the Government of the Russian Federation of August 15, 1997 No. 1036), a distinctive feature of public catering services is their publicity: services must be provided to any consumer who applies to a public catering establishment.

Thus, if the catering establishment being created is not intended to make a profit and serves a limited number of visitors (employees of a particular organization), then this catering establishment will not be a UTII payer.

My own lawyer

Official text:

Section 346.26. General provisions 1. The taxation system in the form of a single tax on imputed income for certain types of activities is established by this Code, put into effect by regulatory legal acts of representative bodies of municipal districts, city districts, laws of federal cities of Moscow, St. Petersburg and Sevastopol and is applied along with the general taxation system (hereinafter in this chapter - the general taxation regime) and other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

1.1. In the federal city of Moscow, a taxation system in the form of a single tax on imputed income for certain types of activities can be put into effect for a period of up to two years from the date of changing the boundaries of the federal city of Moscow in certain municipalities included in the intracity territory of the federal city of Moscow as a result of a change in its boundaries, if on the day of their change the specified taxation system was in effect in such municipalities on the basis of regulatory legal acts of representative bodies of municipal districts and city districts. 2. The taxation system in the form of a single tax on imputed income for certain types of activities (hereinafter in this chapter - a single tax) can be applied by decisions of representative bodies of municipal districts, city districts, legislative (representative) government bodies of federal cities of Moscow, St. St. Petersburg and Sevastopol in relation to the following types of business activities: 1) provision of household services, their groups, subgroups, types and (or) individual household services, classified in accordance with the All-Russian Classifier of Services to the Population; 2) provision of veterinary services; 3) provision of services for repair, maintenance and washing of motor vehicles; 4) provision of services for the provision of temporary possession (for use) of parking spaces for motor vehicles, as well as for the storage of motor vehicles in paid parking lots (with the exception of penalty parking lots); 4.1) is no longer valid. — Federal Law of July 21, 2005 N 101-FZ; 5) provision of motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services; 6) retail trade carried out through shops and pavilions with a sales floor area of ​​no more than 150 square meters for each trade facility. For the purposes of this chapter, retail trade carried out through shops and pavilions with a sales floor area of ​​more than 150 square meters for each trade facility is recognized as a type of business activity in respect of which a single tax is not applied; 7) retail trade carried out through the objects of a stationary trading network that does not have sales floors, as well as objects of a non-stationary trading network; provision of public catering services carried out through public catering facilities with an area of ​​the customer service hall of no more than 150 square meters for each public catering facility. For the purposes of this chapter, the provision of public catering services carried out through public catering facilities with an area of ​​the customer service hall of more than 150 square meters for each public catering facility is recognized as a type of business activity in respect of which a single tax is not applied; 9) provision of public catering services carried out through public catering facilities that do not have a hall serving visitors; 10) distribution of outdoor advertising using advertising structures; 11) placement of advertising using the external and internal surfaces of vehicles; 12) provision of temporary accommodation and residence services by organizations and entrepreneurs using in each facility for the provision of these services the total area of ​​premises for temporary accommodation and residence of no more than 500 square meters; 13) provision of services for the transfer for temporary possession and (or) use of retail spaces located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have a customer service area; 14) provision of services for the transfer of temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities. 2.1. The single tax does not apply to the types of business activities specified in paragraph 2 of this article in the following cases: in the case of carrying out such types of activities within the framework of a simple partnership agreement (joint activity agreement) or a property trust management agreement; in the case of carrying out such types of activities by taxpayers classified as the largest in accordance with Article 83 of this Code; in case of establishment in a municipality (federal city of Moscow, St. Petersburg or Sevastopol) in accordance with Chapter 33 of this Code, a trade tax in relation to such types of activities. The single tax does not apply to the types of business activities specified in subparagraphs 6 - 9 of paragraph 2 of this article, if they are carried out by organizations and individual entrepreneurs that have transferred in accordance with Chapter 26.1 of this Code to pay the single agricultural tax, and these organizations and individual entrepreneurs sell through their trade and (or) public catering facilities the agricultural products they produce, including primary processed products produced by them from agricultural raw materials of their own production. 2.2. The following are not entitled to switch to paying a single tax: 1) organizations and individual entrepreneurs whose average number of employees for the previous calendar year, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people. The provisions of this subparagraph do not apply in relation to 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 in relation to economic companies, the only founders of which are consumer societies and their unions, carrying out their activities in accordance with this Law; 2) 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 consumer cooperation organizations that carry out their activities 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 on business companies, the only founders of which are consumer societies and their unions that carry out its activities in accordance with this Law; 3) became invalid on January 1, 2013. — Federal Law of June 25, 2012 N 94-FZ; 4) educational, health and social security institutions in terms of business activities for the provision of public catering services, provided for in subparagraph 8 of paragraph 2 of this article, if the provision of public catering services is an integral part of the functioning of these institutions and these services are provided directly by these institutions; 5) organizations and individual entrepreneurs carrying out the types of business activities specified in subparagraphs 13 and 14 of paragraph 2 of this article, regarding the provision of services for the transfer for temporary possession and (or) for use of gas stations and gas filling stations. 2.3. If, at the end of the tax period, the average number of employees of a taxpayer exceeded 100 people and (or) he committed a violation of the requirement established by subclause 2 of clause 2.2 of this article, he is considered to have lost the right to apply the taxation system established by this chapter and switched to the general taxation regime from the beginning of the tax period in which violations of these requirements were committed. In this case, the amounts of taxes payable when using the general 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 paragraph became invalid on January 1, 2013. — Federal Law of June 25, 2012 N 94-FZ. 3. Regulatory legal acts of representative bodies of municipal districts, city districts, laws of federal cities of Moscow, St. Petersburg and Sevastopol establish: 1) no longer in force. — Federal Law of July 21, 2005 N 101-FZ; 2) types of business activities in respect of which a single tax is introduced, within the list established by paragraph 2 of this article. When introducing a single tax in relation to business activities for the provision of household services, a list of their groups, subgroups, types and (or) individual household services subject to transfer to the payment of a single tax may be determined; 3) the value of the K2 coefficient specified in Article 346.27 of this Code, or the value of this coefficient, taking into account the specifics of doing business. 4. Payment of a single tax by organizations provides for their exemption from the obligation to pay corporate income tax (in relation to profits received from business activities, subject to a single tax), corporate property tax (in relation to property used for business activities, subject to a single tax , with the exception of real estate objects, the tax base for which is determined as their cadastral value in accordance with this Code). Payment by individual entrepreneurs of a single tax provides for their exemption from the obligation to pay personal income tax (in relation to income received from entrepreneurial activities, taxed by a single tax), property tax for individuals (in relation to property used for carrying out entrepreneurial activities, taxed by a single tax). tax, with the exception of objects of taxation by property tax of individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, taking into account the features provided for in paragraph two of paragraph 10 of Article 378.2 of this Code). Organizations and individual entrepreneurs who are taxpayers of the single tax are not recognized as taxpayers of value added tax (in relation to transactions recognized as objects of taxation in accordance with Chapter 21 of this Code, carried out within the framework of business activities subject to a single tax), with the exception of value added tax , subject to payment in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction. Calculation and payment of other taxes and fees not specified in this paragraph are carried out by taxpayers in accordance with other taxation regimes. The paragraph became invalid on January 1, 2010. — Federal Law of July 24, 2009 N 213-FZ. 5. Taxpayers are required to comply with the procedure for conducting settlement and cash transactions in cash and non-cash forms, established in accordance with the legislation of the Russian Federation. 6. When carrying out several types of business activities that are subject to a single tax in accordance with this chapter, accounting of the indicators necessary for calculating the tax is carried out separately for each type of activity. 7. Taxpayers who, along with business activities subject to single taxation, carry out other types of business activities are required to keep separate records of property, liabilities and business transactions in relation to business activities subject to single taxation and business activities in respect of which taxpayers pay taxes in accordance with a different taxation regime. At the same time, accounting of property, liabilities and business transactions in relation to types of business activities subject to single taxation is carried out by taxpayers in the generally established manner. Taxpayers who, along with business activities subject to single taxation, carry out other types of business activities, calculate and pay taxes and fees in relation to these types of activities in accordance with other taxation regimes provided for by this Code. 8. Organizations and individual entrepreneurs, when transitioning from the general taxation regime to paying a single tax, comply with the following rule: the amounts of value added tax calculated and paid by the taxpayer of value added tax from the amounts of payment (partial payment) received before the transition to paying a single tax in the account for upcoming deliveries of goods, performance of work, provision of services or transfer of property rights carried out during the period after the transition to payment of a single tax are subject to deduction in the last tax period preceding the month of the transition of the value added tax taxpayer to payment of a single tax, in the presence of documents confirming on the refund of tax amounts by the buyer in connection with the taxpayer’s transition to paying a single tax. 9. Organizations and individual entrepreneurs paying a single tax, when switching to a general taxation regime, comply with the following rule: amounts of value added tax presented to a taxpayer who has switched to paying a single tax for goods purchased by him (work, services, property rights), which were not used in activities subject to single taxation, are subject to deduction upon transition to the general taxation regime in the manner prescribed by Chapter 21 of this Code for value added tax taxpayers. Lawyer's comment: The taxation system in the form of a single tax on imputed income for certain types of activities (UTII) is a special tax regime, i.e. a special procedure for calculating and paying taxes and fees during a certain period of time (Article 18 of the Tax Code of the Russian Federation). For the first time in the domestic tax system, UTII appeared with the adoption of the Law on a single tax on imputed income. On the one hand, the point of introducing this tax is to reduce the costs of tax control over the implementation of certain types of activities, especially in those areas where various calculations predominate, and, accordingly, control over the flow of funds, as well as goods (works, services) difficult. On the other hand, the purpose of UTII is to ease the tax burden for small and medium-sized businesses in certain areas of business activity and to simplify tax accounting and reporting for them, which is fully consistent with the basic principles of the legislation on taxes and fees (Article 3 of the Tax Code of the Russian Federation). Indeed, the complexity of tax legislation and the uncertainty and vagueness of many of its norms often lead to dishonest fulfillment by taxpayers of their obligations. As the Constitutional Court of the Russian Federation indicated in Resolution No. 2-P of January 30, 2001, acts of legislation on taxes and fees must be formulated in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay, and all irremovable doubts, contradictions and ambiguities of such acts are interpreted in favor of the tax and fee payer. The uncertainty of tax rules can lead to both a violation of the rights of citizens and evasion of the constitutional obligation to pay taxes. Replacing the totality of tax payments with a transition to UTII means a reduction in costs both on the part of business entities for maintaining accounting and reporting, and on the part of the state - the costs of implementing tax control. The single tax is established by the Tax Code and is put into effect on the territory of a specific subject of the Russian Federation by the legislative (representative) body of that subject. When applying this procedure, the following should be considered. In accordance with Article 5 of the Tax Code of the Russian Federation, acts of legislation on taxes and fees come into force no earlier than a month after their official publication, and no earlier than the 1st day of the next tax period for the corresponding tax. The Plenum of the Supreme Arbitration Court of the Russian Federation in paragraph 3 of the resolution of February 28, 2001 No. 5 explains this provision as follows: “When deciding the moment of entry into force of a specific act of tax legislation, one should proceed from the fact that, on the basis of paragraph 1 of Article 5 of the Code, such act comes into force on the 1st day of the next tax period for the corresponding tax, which occurs after the end of the month from the date of official publication of this act.” Taxpayers should also be guided by the legal position expressed by the Constitutional Court of the Russian Federation in the ruling of April 9, 2001 No. 82-0, according to which the introduction of a single tax does not worsen the taxpayer’s position: “... The Federal Law On the Single Tax on Imputed Income for certain types of activities does not introduce a new tax, subject to payment along with others, it is not aimed at worsening the situation of taxpayers and should not lead to this insofar as when establishing and calculating a single tax, such a principle of tax legislation as taking into account the actual ability of the taxpayer to pay the tax must be ensured (clause 1 of Article 3 Tax Code of the Russian Federation) ... the provisions of the Federal Law On the Unified Tax on Imputed Income for certain types of activities, taken in a systematic connection and with proper application, not only do not exclude, but, on the contrary, imply taking into account the actual ability of the taxpayer to pay the unified tax, which ensures compliance constitutional rights and freedoms enshrined in Articles 19, 34, 35 and 57 of the Constitution of the Russian Federation.” A single tax is established in a specific subject of the Russian Federation only for those types of activities that are listed in paragraph 2 of Article 346.26 and for which the corresponding decision was made by the regional legislative (representative) body. The list of activities itself has undergone changes in comparison with the Law on the Single Tax on Imputed Income in the direction of reduction. When introducing a single tax on the territory of a constituent entity of the Russian Federation, regional legislative (representative) bodies have the right to establish only the procedure for its introduction, the types of activities for which it is applied according to the list given in paragraph 2 of Article 346.26, and only one coefficient K2, which affects the calculation of the tax. Thus, the powers of regions to establish various elements of a single tax on their territory are significantly narrowed. Previously, in accordance with Article 1 of the Law on the Single Tax on Imputed Income, subjects of the Russian Federation could, in addition to the listed elements, provide for: the amount of imputed income and other components of the formulas for calculating the amounts of the single tax, tax benefits, the procedure and terms for paying the single tax, other features of its collection in in accordance with the legislation of the Russian Federation. If an organization or individual entrepreneur carries out several types of activities transferred to a single tax, they keep records separately for each type of activity. For those types of activities for which the taxpayer has not been transferred to the payment of a single tax, he takes into account property, liabilities and business transactions separately from the corresponding types of activities transferred to a single tax. It should be taken into account that in accordance with the amendments made by Federal Law No. 95-FZ of July 29, 2004, the single tax on imputed income is established not by the laws of the constituent entities of the Russian Federation, but by regulatory legal acts of representative bodies of local self-government. An exception was established for federal cities - Moscow and St. Petersburg due to the combination in these cities of two levels of the budget system - regional and local budgets.

Buh-Ved.RU

346.26

• from January 1, 2015
• until January 1, 2015

from January 1, 2015

1. The taxation system in the form of a single tax on imputed income for certain types of activities is established by this Code, put into effect by regulatory legal acts of representative bodies of municipal districts, city districts, laws of federal cities of Moscow, St. Petersburg and Sevastopol and is applied along with the general system taxation (hereinafter in this chapter - the general taxation regime) and other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

1.1. In the federal city of Moscow, a taxation system in the form of a single tax on imputed income for certain types of activities can be put into effect for a period of up to two years from the date of changing the boundaries of the federal city of Moscow in certain municipalities included in the intracity territory of the federal city of Moscow as a result of a change in its boundaries, if on the day of their change the specified taxation system was in effect in such municipalities on the basis of regulatory legal acts of representative bodies of municipal districts and city districts.

2. The taxation system in the form of a single tax on imputed income for certain types of activities (hereinafter in this chapter - a single tax) can be applied by decisions of representative bodies of municipal districts, city districts, legislative (representative) government bodies of federal cities of Moscow, St. St. Petersburg and Sevastopol in relation to the following types of business activities:

1) provision of household services, their groups, subgroups, types and (or) individual household services, classified in accordance with the All-Russian Classifier of Services to the Population; 2) provision of veterinary services; 3) provision of services for repair, maintenance and washing of motor vehicles; 4) provision of services for the provision of temporary possession (for use) of parking spaces for motor vehicles, as well as for the storage of motor vehicles in paid parking lots (with the exception of penalty parking lots); 5) provision of motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services; 6) retail trade carried out through shops and pavilions with a sales floor area of ​​no more than 150 square meters for each trade facility. For the purposes of this chapter, retail trade carried out through shops and pavilions with a sales floor area of ​​more than 150 square meters for each trade facility is recognized as a type of business activity in respect of which a single tax is not applied; 7) retail trade carried out through the objects of a stationary trading network that does not have sales floors, as well as objects of a non-stationary trading network; provision of public catering services carried out through public catering facilities with an area of ​​the customer service hall of no more than 150 square meters for each public catering facility. For the purposes of this chapter, the provision of public catering services carried out through public catering facilities with an area of ​​the customer service hall of more than 150 square meters for each public catering facility is recognized as a type of business activity in respect of which a single tax is not applied; 9) provision of public catering services carried out through public catering facilities that do not have a hall serving visitors; 10) distribution of outdoor advertising using advertising structures; 11) placement of advertising using the external and internal surfaces of vehicles; 12) provision of temporary accommodation and residence services by organizations and entrepreneurs using in each facility for the provision of these services the total area of ​​premises for temporary accommodation and residence of no more than 500 square meters; 13) provision of services for the transfer for temporary possession and (or) use of retail spaces located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have a customer service area; 14) provision of services for the transfer of temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities.

For reference:

Organizations and individual entrepreneurs - payers of UTII - when carrying out types of business activities established by clause 2 of Art. 346.26 of the Tax Code of the Russian Federation, and not subject to “clauses. 2" and "3 tbsp. 2" of the Federal Law of May 22, 2003 N 54-FZ, can carry out settlements without using cash registers, provided that the buyer (client) is issued a document confirming the receipt of funds for the relevant product (work, service). The specified document is issued at the time of payment for goods (work, services). (Federal Law dated May 22, 2003 N 54-FZ (as amended on June 25, 2012)).

2.1. The single tax does not apply to the types of business activities specified in paragraph 2 of this article in the following cases:

• in the case of carrying out such types of activities within the framework of a simple partnership agreement (joint activity agreement) or a property trust management agreement;
• in the case of carrying out such types of activities by taxpayers classified as the largest in accordance with Article 83 of this Code;
• in case of establishment in a municipality (federal city of Moscow, St. Petersburg or Sevastopol) in accordance with Chapter 33 of this Code, a trade tax in relation to such types of activities.

The single tax does not apply to the types of business activities specified in subparagraphs 6-9 of paragraph 2 of this article, if they are carried out by organizations and individual entrepreneurs that have transferred in accordance with Chapter 26.1 of this Code to pay the single agricultural tax, and these organizations and individual entrepreneurs sell through their trade and (or) public catering facilities the agricultural products they produce, including primary processed products produced by them from agricultural raw materials of their own production.

2.2. The following are not entitled to switch to paying a single tax:

1) organizations and individual entrepreneurs whose average number of employees for the previous calendar year, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people.

The provisions of this subparagraph do not apply to 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 to economic companies, the only founders of which are consumer societies and their unions, carrying out their activities in accordance with this Law; (this provision applies until December 31, 2022 inclusive) 2) 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 consumer cooperation organizations that carry out their activities 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 on business companies, the only founders of which are consumer societies and their unions that carry out its activities in accordance with this Law; 4) educational, health and social security institutions in terms of business activities for the provision of public catering services, provided for in subparagraph 8 of paragraph 2 of this article, if the provision of public catering services is an integral part of the functioning of these institutions and these services are provided directly by these institutions; 5) organizations and individual entrepreneurs carrying out the types of business activities specified in subparagraphs 13 and 14 of paragraph 2 of this article, regarding the provision of services for the transfer for temporary possession and (or) for use of gas stations and gas filling stations.

2.3. If, at the end of the tax period, the average number of employees of a taxpayer exceeded 100 people and (or) he committed a violation of the requirement established by subclause 2 of clause 2.2 of this article, he is considered to have lost the right to apply the taxation system established by this chapter and switched to the general taxation regime from the beginning of the tax period in which violations of these requirements were committed. In this case, the amounts of taxes payable when using the general 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.

3. Regulatory legal acts of representative bodies of municipal districts, city districts, laws of federal cities of Moscow, St. Petersburg and Sevastopol establish:

2) types of business activities in respect of which a single tax is introduced, within the list established by paragraph 2 of this article. When introducing a single tax in relation to business activities for the provision of household services, a list of their groups, subgroups, types and (or) individual household services subject to transfer to the payment of a single tax may be determined; 3) the values ​​of the K_2 coefficient specified in Article 346.27 of this Code, or the values ​​of this coefficient, taking into account the specifics of doing business.

4. Payment of a single tax by organizations provides for their exemption from the obligation to pay corporate income tax (in relation to profits received from business activities, subject to a single tax), corporate property tax (in relation to property used for business activities, subject to a single tax , with the exception of real estate objects, the tax base for which is determined as their cadastral value in accordance with this Code).

The payment of a single tax by individual entrepreneurs provides for their exemption from the obligation to pay personal income tax (in relation to income received from business activities, taxed by a single tax), property tax for individuals (in relation to property used for carrying out business activities, taxed by a single tax). tax, with the exception of objects of taxation by property tax of individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, taking into account the features provided for in paragraph two of paragraph 10 of Article 378.2 of this Code).

Organizations and individual entrepreneurs who are taxpayers of the single tax are not recognized as taxpayers of value added tax (in relation to transactions recognized as objects of taxation in accordance with Chapter 21 of this Code, carried out within the framework of business activities subject to a single tax), with the exception of value added tax , subject to payment in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction.

Calculation and payment of other taxes and fees not specified in this paragraph are carried out by taxpayers in accordance with other taxation regimes.

5. Taxpayers are required to comply with the procedure for conducting settlement and cash transactions in cash and non-cash forms, established in accordance with the legislation of the Russian Federation.

6. When carrying out several types of business activities that are subject to a single tax in accordance with this chapter, accounting of the indicators necessary for calculating the tax is carried out separately for each type of activity.

7. Taxpayers who, along with business activities subject to single taxation, carry out other types of business activities are required to keep separate records of property, liabilities and business transactions in relation to business activities subject to single taxation and business activities in respect of which taxpayers pay taxes in accordance with a different taxation regime. At the same time, accounting of property, liabilities and business transactions in relation to types of business activities subject to single taxation is carried out by taxpayers in the generally established manner. Taxpayers who, along with business activities subject to single taxation, carry out other types of business activities, calculate and pay taxes and fees in relation to these types of activities in accordance with other taxation regimes provided for by this Code.

8. Organizations and individual entrepreneurs, when transitioning from the general taxation regime to paying a single tax, comply with the following rule:

amounts of value added tax calculated and paid by the taxpayer of value added tax from amounts of payment (partial payment) received before the transition to the payment of a single tax on account of upcoming supplies of goods, performance of work, provision of services or transfer of property rights carried out in the period after the transition for the payment of a single tax are subject to deduction in the last tax period preceding the month of the transition of the value added tax taxpayer to the payment of a single tax, in the presence of documents indicating the return of tax amounts by the buyer in connection with the transition of the taxpayer to the payment of a single tax.

9. Organizations and individual entrepreneurs paying a single tax, when switching to a general taxation regime, comply with the following rule: the amounts of value added tax presented to the taxpayer who switched to paying a single tax for goods purchased by him (work, services, property rights), which were not used in activities subject to single taxation, are subject to deduction upon transition to the general taxation regime in the manner prescribed by Chapter 21 of this Code for value added tax taxpayers.

until January 1, 2015

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1. The taxation system in the form of UTII for certain types of activities is established by this Code, put into effect by regulatory legal acts of representative bodies of municipal districts, city districts, laws of the federal cities of Moscow and St. Petersburg and is applied along with the general taxation system (further in this chapter - general taxation regime) and other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

Organizations and individual entrepreneurs that are taxpayers of UTII for certain types of activities that are not subject to paragraphs 2 and 3 of Article 2 of the Federal Law of May 22, 2003 N 54-FZ, when carrying out the types of business activities established by paragraph 2 of Article 346.26, can make cash payments and (or) settlements using payment cards without the use of cash register equipment, subject to the issuance at the request of the buyer (client) of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant product (work, service), which is issued in moment of payment for goods

2. The taxation system in the form of UTII for certain types of activities (hereinafter in this chapter - a single tax) can be applied by decisions of representative bodies of municipal districts, city districts, legislative (representative) bodies of government of federal cities of Moscow and St. Petersburg in relation to the following types of business activities:

1) provision of household services, their groups, subgroups, types and (or) individual household services, classified in accordance with the All-Russian Classifier of Services to the Population;

2) provision of veterinary services;

3) provision of services for repair, maintenance and washing of vehicles;

from January 1, 2013

in subparagraph 3, replace the word “motor transport” with the word “motor transport”;

4) provision of services for the provision of temporary possession (for use) of parking spaces for vehicles, as well as for the storage of vehicles in paid parking lots (with the exception of penalty parking lots);

from January 1, 2013

in subparagraph 4, replace the word “motor transport” with the word “motor transport”;

4.1) no longer valid

5) provision of motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services;

6) retail trade carried out through shops and pavilions with a sales floor area of ​​no more than 150 square meters for each trade facility. For the purposes of this chapter, retail trade carried out through shops and pavilions with a sales floor area of ​​more than 150 square meters for each trade facility is recognized as a type of business activity in respect of which a single tax is not applied;

7) retail trade carried out through the objects of a stationary trading network that does not have sales floors, as well as objects of a non-stationary trading network;

provision of public catering services carried out through public catering facilities with an area of ​​the customer service hall of no more than 150 square meters for each public catering facility. For the purposes of this chapter, the provision of public catering services carried out through public catering facilities with an area of ​​the customer service hall of more than 150 square meters for each public catering facility is recognized as a type of business activity in respect of which a single tax is not applied;

9) provision of public catering services carried out through public catering facilities that do not have a hall serving visitors;

10) distribution of outdoor advertising using advertising structures;

11) placement of advertising on vehicles;

from January 1, 2013

subparagraph 11 should be stated as follows: “11) placement of advertising using the external and internal surfaces of vehicles;”;

12) provision of temporary accommodation and residence services by organizations and entrepreneurs using in each facility for the provision of these services the total area of ​​premises for temporary accommodation and residence of no more than 500 square meters;

13) provision of services for the transfer for temporary possession and (or) use of retail spaces located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have a customer service area;

14) provision of services for the transfer of temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities.

2.1. The single tax does not apply to the types of business activities specified in paragraph 2 of this article, if they are carried out within the framework of

• simple partnership agreement (joint activity agreement)
• or property trust management agreement,
• as well as in the case of their implementation by taxpayers classified as the largest in accordance with Article 83 of this Code.

The single tax does not apply to the types of business activities specified in subparagraphs 6 - 9 of paragraph 2 of this article, if they are carried out by organizations and individual entrepreneurs that, in accordance with have transferred to the payment of the Unified National Economy , and these organizations and individual entrepreneurs implement through their facilities for organizing trade and (or) public catering, agricultural products produced by them, including primary processed products produced by them from agricultural raw materials of their own production.

2.2. to pay the single tax :

from January 1, 2013

in clause 2.2: in paragraph one, the words “ not translated ” should be replaced with the words “ does not have the right to be transferred ”;

The provisions of subparagraph 1 of paragraph 2.2 of Article 346.26 apply to 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 entities , the only founders of which are consumer societies and their unions operating in accordance with this Law, starting from January 1, 2013.

The provisions of subparagraphs 1 and 2 of paragraph 2.2 of Article 346.26 apply to pharmacy institutions recognized as such in accordance with Federal Law of June 22, 1998 N 86-FZ “On Medicines”, starting from January 1, 2011.

1) organizations and individual entrepreneurs average number of employees for the previous calendar year, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people;

from January 1, 2013.

in subparagraph 1, replace the word “ average ” with the word “ average ”;

2) 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,
• on 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 on business companies, the only founders of which are consumer societies and their unions, carrying out their activities in accordance with this Law;

3) individual entrepreneurs who, in accordance with Chapter 26.2 of this Code, have switched to a simplified taxation system based on a patent by type of business activity, which, by decisions of representative bodies of municipal districts, city districts, legislative (representative) bodies of government of federal cities of Moscow and St. Petersburg transferred to the taxation system in the form of UTII for certain types of activities;

from January 1, 2013

subparagraph 3 is declared invalid;

4) educational, health and social security institutions in terms of business activities for the provision of public catering services, provided for in subparagraph 8 of paragraph 2 of this article, if the provision of public catering services is an integral part of the functioning of these institutions and these services are provided directly by these institutions;

5) organizations and individual entrepreneurs carrying out the types of business activities specified in subparagraphs 13 and 14 of paragraph 2 of this article, regarding the provision of services for the transfer for temporary possession and (or) for use of gas stations and gas filling stations.

2.3. If, at the end of the tax period, the taxpayer fails to comply with the requirements established by subparagraphs 1 and 2 of paragraph 2.2 of this article, he is considered to have lost the right to apply the taxation system established by this chapter and switched to the general taxation regime from the beginning of the tax period in which the non-compliance with these requirements was made. . In this case, the amounts of taxes payable when using the general 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.

If a taxpayer who has lost the right to apply the taxation system established by this chapter carries out types of business activities transferred by decisions of representative bodies of municipal districts, city districts, legislative (representative) bodies of government of federal cities of Moscow and St. Petersburg to the payment of a single tax, without violation of the requirements established by subparagraphs 1 and 2 of paragraph 2.2 of this article, then he is obliged to switch to the taxation system established by this chapter from the beginning of the next tax period for a single tax, that is, from the beginning of the quarter following the quarter in which the taxpayer eliminated the inconsistencies with the established requirements.

from January 1, 2013

in paragraph 2.3:

in paragraph one, the first sentence should be stated as follows:

“If, at the end of the tax period, the taxpayer

• the average number of employees exceeded 100 people
• and (or) he committed a violation of the requirement established by subclause 2 of clause 2.2 of this article,

he is considered to have lost the right to apply the taxation system established by this chapter and to have switched to the general taxation regime from the beginning of the tax period in which violations of these requirements were committed .”;

the second paragraph is declared invalid;

3. Regulatory legal acts of representative bodies of municipal districts, city districts, laws of federal cities of Moscow and St. Petersburg establish:

1) has become invalid.

2) types of business activities in respect of which a single tax is introduced, within the list established by paragraph 2 of this article.

When introducing a single tax in relation to business activities for the provision of household services, a list of their groups, subgroups, types and (or) individual household services subject to transfer to the payment of a single tax may be determined;

3) the values ​​of the K2 coefficient specified in Article 346.27 of this Code, or the values ​​of this coefficient, taking into account the specifics of doing business.

4. Payment of by organizations provides for their release from the obligation to pay

• corporate income tax (in relation to profits received from business activities subject to a single tax),
• tax on property of organizations (in relation to property used for conducting business activities, subject to a single tax).
• from May 2, 2014 new edition: after the words “(in relation to property used for business activities subject to a single tax”, add the words “except for real estate objects, the tax base for which is determined as their cadastral value in accordance with this Code”; (Federal Law dated 04/02/2014 No. 52-FZ)

Payment of single tax by individual entrepreneurs release from the obligation to pay

• personal income tax (in relation to income received from business activities subject to a single tax),
• property tax for individuals (in relation to property used to carry out business activities subject to a single tax).

Organizations and individual entrepreneurs that are taxpayers of the single tax are not recognized as taxpayers of VAT (in relation to transactions recognized as objects of taxation in accordance with Chapter 21 of this Code, carried out within the framework of business activities subject to a single tax), with the exception of VAT payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction.

Calculation and payment of other taxes and fees not specified in this paragraph are carried out by taxpayers in accordance with other taxation regimes.

5. Taxpayers are required to comply with the procedure for conducting settlement and cash transactions in cash and non-cash forms established in accordance with the legislation of the Russian Federation.

6. When carrying out several types of business activities that are subject to single taxation in accordance with this chapter, the indicators necessary for calculating the tax are recorded separately for each type of activity.

7. Taxpayers who, along with business activities subject to single taxation, carry out other types of business activities are required to keep separate records of property, liabilities and business transactions in relation to business activities subject to single taxation and business activities in respect of which taxpayers pay taxes in accordance with a different taxation regime. At the same time, accounting of property, liabilities and business transactions in relation to types of business activities subject to single taxation is carried out by taxpayers in the generally established manner. Taxpayers who, along with business activities subject to single taxation, carry out other types of business activities, calculate and pay taxes and fees in relation to these types of activities in accordance with other taxation regimes provided for by this Code.

8. Organizations and individual entrepreneurs , when switching from the general taxation to paying UTII, follow the following rule:

amounts of VAT calculated and paid by the taxpayer of value added tax from the amounts of payment (partial payment) received before the transition to the payment of a single tax on account of upcoming supplies of goods, performance of work, provision of services or transfer of property rights carried out in the period after the transition to payment of a single tax are subject to deduction in the last tax period preceding the month of the VAT taxpayer’s transition to paying a single tax, in the presence of documents indicating the return of tax amounts by the buyer in connection with the taxpayer’s transition to paying a single tax.

9. Organizations and individual entrepreneurs paying a single tax, taxation regime,

VAT amounts presented to a taxpayer who has switched to paying a single tax on goods purchased by him (work, services, property rights) that were not used in activities subject to single tax are subject to deduction upon transition to a general taxation regime in the manner prescribed by Chapter 21 of this Code for taxpayers of value added tax. to the top of the page