Chapter 3.3. FEATURES OF TAXATION WHEN IMPLEMENTING REGIONAL INVESTMENT PROJECTS (introduced by Federal Law No. 267-FZ of September 30, 2013)

Chapter 3.4. CONTROLLED FOREIGN COMPANIES AND CONTROLLING PERSONS (introduced by Federal Law dated November 24, 2014 N 376-FZ)

CHAPTER 3.5. TAXPAYERS - PARTICIPANTS OF SPECIAL INVESTMENT CONTRACTS (introduced by Federal Law dated 02.08.2019 N 269-FZ)

Chapter 4. REPRESENTATION IN RELATIONS GOVERNED BY LEGISLATION ON TAXES AND FEES

Section III. TAX AUTHORITIES. CUSTOMS. FINANCIAL AUTHORITIES. INTERNAL AFFAIRS BODIES. INVESTIGATIVE BODIES. RESPONSIBILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES, INTERNAL AFFAIRS AUTHORITIES, INVESTIGATIVE AUTHORITIES, THEIR OFFICIALS (as amended by Federal Laws dated 07/09/1999 N 154-FZ, dated 06/30/2003 N 86-FZ, dated 06/29/20 04 N 58-ФЗ, dated December 28, 2010 N 404-FZ)

• Chapter 5. TAX AUTHORITIES. CUSTOMS. FINANCIAL AUTHORITIES. RESPONSIBILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES, THEIR OFFICIALS (as amended by Federal Laws of 07/09/1999 N 154-FZ, of 06/29/2004 N 58-FZ)
• Chapter 6. INTERNAL AFFAIRS BODIES. INVESTIGATIVE BODIES (as amended by Federal Laws dated June 30, 2003 N 86-FZ, dated December 28, 2010 N 404-FZ)

Section IV. GENERAL RULES FOR THE EXECUTION OF THE OBLIGATION TO PAY TAXES, FEES, INSURANCE PREMIUMS (as amended by Federal Law No. 243-FZ of July 3, 2016)

• Chapter 7. OBJECTS OF TAXATION
• Chapter 8. FULFILLMENT OF THE OBLIGATION TO PAY TAXES, FEES, INSURANCE PREMIUMS (as amended by Federal Law dated July 3, 2016 N 243-FZ)
• Chapter 10. REQUIREMENT FOR PAYMENT OF TAXES, FEES, INSURANCE PREMIUMS (as amended by Federal Law dated July 3, 2016 N 243-FZ)
• Chapter 11. WAYS OF ENSURING FULFILLMENT OF OBLIGATIONS FOR PAYING TAXES, FEES, INSURANCE PREMIUMS (as amended by Federal Law No. 243-FZ of July 3, 2016)
• Chapter 12. CREDIT AND REFUND OF OVER PAID OR OVER COLLECTED AMOUNTS

Section V. TAX DECLARATION AND TAX CONTROL (as amended by Federal Law No. 154-FZ of July 9, 1999)

• Chapter 13. TAX DECLARATION (as amended by Federal Law dated 07/09/1999 N 154-FZ)
• Chapter 14. TAX CONTROL

Section V.1. RELATED ENTITIES AND INTERNATIONAL GROUPS OF COMPANIES. GENERAL PROVISIONS ABOUT PRICES AND TAXATION. TAX CONTROL IN CONNECTION WITH TRANSACTIONS BETWEEN RELATED PERSONS. PRICING AGREEMENT. DOCUMENTATION ON INTERNATIONAL GROUPS OF COMPANIES (as amended by Federal Law dated November 27, 2017 N 340-FZ) (introduced by Federal Law dated July 18, 2011 N 227-FZ)

• Chapter 14.1. INTERDEPENDENT PERSONS. PROCEDURE FOR DETERMINING THE SHARE OF ONE ORGANIZATION IN ANOTHER ORGANIZATION OR AN INDIVIDUAL IN AN ORGANIZATION
• Chapter 14.2. GENERAL PROVISIONS ABOUT PRICES AND TAXATION. INFORMATION USED IN COMPARING THE TERMS OF TRANSACTIONS BETWEEN RELATED ENTITIES WITH THE TERMS OF TRANSACTIONS BETWEEN PERSONS THAT ARE NOT INTERDEPENDENTS
• Chapter 14.3. METHODS USED IN DETERMINING FOR TAXATION PURPOSES INCOME (PROFIT, REVENUE) IN TRANSACTIONS IN WHICH THE PARTIES ARE RELATED ENTITIES
• Chapter 14.4. CONTROLLED TRANSACTIONS. PREPARATION AND PRESENTATION OF DOCUMENTATION FOR TAX CONTROL PURPOSES. NOTICE OF CONTROLLED TRANSACTIONS
• Chapter 14.4-1. PRESENTATION OF DOCUMENTATION ON INTERNATIONAL GROUPS OF COMPANIES (introduced by Federal Law No. 340-FZ of November 27, 2017)
• Chapter 14.5. TAX CONTROL IN CONNECTION WITH TRANSACTIONS BETWEEN RELATED PERSONS
• Chapter 14.6. PRICING AGREEMENT FOR TAX PURPOSES

Section V.2. TAX CONTROL IN THE FORM OF TAX MONITORING (introduced by Federal Law dated November 4, 2014 N 348-FZ)

• Chapter 14.7. TAX MONITORING. REGULATIONS FOR INFORMATION INTERACTION
• Chapter 14.8. PROCEDURE FOR CONDUCTING TAX MONITORING. MOTIVATED OPINION OF THE TAX AUTHORITY

Section VI. TAX OFFENSE AND RESPONSIBILITY FOR THEIR COMMITMENT

• Chapter 15. GENERAL PROVISIONS ON RESPONSIBILITY FOR TAX OFFENSES
• Chapter 16. TYPES OF TAX OFFENSE AND RESPONSIBILITY FOR THEIR COMMITMENT
• Chapter 17. COSTS ASSOCIATED WITH TAX CONTROL
• Chapter 18. TYPES OF VIOLATIONS OF THE BANK’S OBLIGATIONS PROVIDED BY THE LEGISLATION ON TAXES AND FEES AND RESPONSIBILITY FOR THEIR COMPLETION

Section VII. APPEALING ACTS OF TAX AUTHORITIES AND ACTIONS OR INACTIONS OF THEIR OFFICIALS

• Chapter 19. PROCEDURE FOR APPEALING ACTS OF TAX AUTHORITIES AND ACTIONS OR INACTIONS OF THEIR OFFICIALS
• Chapter 20. CONSIDERATION OF A COMPLAINT AND MAKING A DECISION ON IT

SECTION VII.1. IMPLEMENTATION OF INTERNATIONAL TREATIES OF THE RUSSIAN FEDERATION ON TAXATION ISSUES AND MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX AFFAIRS (introduced by Federal Law of November 27, 2017 N 340-FZ)

• Chapter 20.1. AUTOMATIC EXCHANGE OF FINANCIAL INFORMATION
• Chapter 20.2. INTERNATIONAL AUTOMATIC EXCHANGE OF COUNTRY REPORTS IN ACCORDANCE WITH INTERNATIONAL TREATIES OF THE RUSSIAN FEDERATION (introduced by Federal Law of November 27, 2017 N 340-FZ)

PART TWO

• Section VIII. FEDERAL TAXES
  • Chapter 21. VALUE ADDED TAX
  • Chapter 22. EXCISE TAXES
  • Chapter 23. INDIVIDUALS INCOME TAX
  • Chapter 24. UNIFORM SOCIAL TAX (ARTICLES 234 - 245) Lost force on January 1, 2010. - Federal Law of July 24, 2009 N 213-FZ.
  • Chapter 25. INCOME TAX OF ORGANIZATIONS (introduced by Federal Law dated 06.08.2001 N 110-FZ)
  • Chapter 25.1. FEES FOR THE USE OF WILDLIFE OBJECTS AND FOR THE USE OF OBJECTS OF AQUATIC BIOLOGICAL RESOURCES (introduced by Federal Law of November 11, 2003 N 148-FZ)
  • Chapter 25.2. WATER TAX (introduced by Federal Law dated July 28, 2004 N 83-FZ)
  • Chapter 25.3. STATE DUTIES (introduced by Federal Law dated November 2, 2004 N 127-FZ)
  • Chapter 25.4. TAX ON ADDITIONAL INCOME FROM PRODUCTION OF HYDROCARBONS RAW MATERIALS (introduced by Federal Law dated July 19, 2018 N 199-FZ)
  • Chapter 26. TAX ON MINERAL EXTRACTION (introduced by Federal Law of 08.08.2001 N 126-FZ)
• Section VIII.1. SPECIAL TAX REGIMES (introduced by Federal Law of December 29, 2001 N 187-FZ)
  • Chapter 26.1. TAX SYSTEM FOR AGRICULTURAL PRODUCERS (UNIFORM AGRICULTURAL TAX) (as amended by Federal Law No. 147-FZ of November 11, 2003)
  • Chapter 26.2. SIMPLIFIED TAX SYSTEM (introduced by Federal Law of July 24, 2002 N 104-FZ)
  • Chapter 26.3. TAX SYSTEM IN THE FORM OF A SINGLE TAX ON IMPLIED INCOME FOR SPECIFIC TYPES OF ACTIVITY (introduced by Federal Law No. 104-FZ of July 24, 2002)
  • Chapter 26.4. TAX SYSTEM WHEN IMPLEMENTING PRODUCTION SHARING AGREEMENTS (introduced by Federal Law No. 65-FZ of 06.06.2003)
  • Chapter 26.5. PATENT TAX SYSTEM (introduced by Federal Law dated June 25, 2012 N 94-FZ)
• Section IX. REGIONAL TAXES AND FEES (introduced by Federal Law of November 27, 2001 N 148-FZ)
  • Chapter 27. SALES TAX (ARTICLES 347 - 355) Lost force. - Federal Law of November 27, 2001 N 148-FZ.
  • Chapter 28. TRANSPORT TAX (introduced by Federal Law of July 24, 2002 N 110-FZ)
  • Chapter 29. TAX ON GAMING BUSINESS (introduced by Federal Law of December 27, 2002 N 182-FZ)
  • Chapter 30. PROPERTY TAX OF ORGANIZATIONS (introduced by Federal Law of November 11, 2003 N 139-FZ)
• Section X. LOCAL TAXES AND FEES (as amended by Federal Law dated November 29, 2014 N 382-FZ) (introduced by Federal Law dated November 29, 2004 N 141-FZ)
  • Chapter 31. LAND TAX
  • Chapter 32. PROPERTY TAX OF INDIVIDUALS (introduced by Federal Law dated October 4, 2014 N 284-FZ)
  • Chapter 33. TRADE FEE (introduced by Federal Law dated November 29, 2014 N 382-FZ)
• Section XI. INSURANCE PREMIUMS IN THE RUSSIAN FEDERATION (introduced by Federal Law dated July 3, 2016 N 243-FZ)
  • Chapter 34. INSURANCE PREMIUMS (introduced by Federal Law dated July 3, 2016 N 243-FZ)

Article 346.11 of the Tax Code of the Russian Federation. General provisions

1. The simplified taxation system for organizations and individual entrepreneurs is applied along with other taxation regimes provided for legislation 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.

2. The application of the simplified taxation system 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 clauses 1.6 , And 4 articles 284 of this Code), property tax of organizations (except for the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value in accordance with this Code) Code ). 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 174.1 of this Code.

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

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 in the form of dividends, as well as on income taxed at tax rates , provided points 2 And 5 Article 224 of this Code), property tax for individuals (in relation to property used for business activities, with the exception of objects of taxation with property tax for 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 paragraph two of paragraph 10 of article 378.2 of this Code). 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 territory of the Russian Federation and other territories under its jurisdiction (including the amount of tax payable upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with with and 174.1 of this Code.

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

4. For organizations and individual entrepreneurs applying the simplified taxation system, the current order conducting cash transactions and order presentation of statistical reporting.

5. Organizations and individual entrepreneurs applying the simplified taxation system are not exempt from performing the duties of tax agents, as well as the duties of controlling persons of controlled foreign companies provided for by this Code.

How is USNO deciphered? What it is?

In business, the abbreviation simplified tax system is more often used, but simplified taxation system is also an acceptable abbreviation. Explanation of simplified taxation system - simplified taxation system. In colloquial use the word “simplified” is used. This is a special tax regime that entrepreneurs and organizations can use for their activities. Using the simplified regime, organizations make their functioning easier, as they become free from paying many taxes. They do not pay income tax, property tax (except for cases expressly specified in the law), and are exempt from VAT (also with some exceptions). The simplified form for individual entrepreneurs also has an additional feature - you don’t have to keep accounting records. Individual entrepreneurs using the simplified tax system do not pay personal income tax (except for cases specified in the law), VAT (there are also exceptions) and property tax for individuals (property assessed at cadastral value is excluded). So, the decoding of the simplified taxation system abbreviation is quite simple. A simplified taxation system helps entrepreneurs and organizations conduct business without burdening them with the payment of all taxes provided by law. This system, as its name suggests, simplifies the complex process of paying taxes to the state budget. But not all organizations and entrepreneurs can use it. For the simplified tax system, two conditions must be met:

• the number of payer employees for the tax period should not exceed 100 people;
• income for 9 months of the year in which the notice of transition is submitted should not exceed 45 million rubles (for the transition to the simplified tax system in 2017, this threshold is higher - 59.805 million rubles for 9 months of 2016).

Can individual entrepreneurs issue invoices including VAT under the simplified tax system?

Individual entrepreneurs using the simplified tax system do not pay value added tax (VAT). An exception is VAT paid when importing goods into Russia, as well as VAT charged in connection with the implementation of a simple partnership agreement. Only VAT payers are required to prepare invoices. Therefore, the issuance of invoices by an entrepreneur using a special regime, such as “simplified taxation”, will be evidence that this individual entrepreneur is a VAT payer. If an individual entrepreneur includes VAT in the invoices issued, then the tax amount will need to be excluded from expenses. This will increase the tax burden on the entrepreneur and lead to an increase in the price of goods, work or services provided by this individual entrepreneur. Simplification for individual entrepreneurs is a voluntary choice. Therefore, entrepreneurs who find it more profitable and convenient to pay VAT and wish to issue invoices can choose the general taxation regime for their activities. If before this the individual entrepreneur used a simplified regime, then he can change the regime from the beginning of the calendar year. To do this, it is enough to notify the Tax Service before January 15 of the year in which the transition will take place. So, individual entrepreneurs cannot issue invoices including VAT under the simplified tax system. To become a VAT payer, an entrepreneur needs to change the special tax regime to a general one.

Can participants of an investment partnership apply the simplified tax system?

Simplification for individual entrepreneurs and organizations is applicable along with other tax regimes. There are no provisions in the Tax Code that would prohibit participants in an investment partnership from using the simplified tax system. This means that the participants of such a partnership could apply the simplified procedure, subject to certain conditions. The investment partnership agreement refers to simple partnership agreements. And for participants in simple partnership agreements, Article 346.14 of the Tax Code of the Russian Federation establishes an exclusive feature. As an object of taxation, using the simplified tax system, the participants of the partnership can choose only “income minus expenses”. Typically, when applying the simplified tax system, organizations and individual entrepreneurs can choose to tax only income or income reduced by expenses. Participants in an investment partnership are deprived of the right to choose. According to the Federal Law on an investment partnership No. 335-FZ, its general affairs can be managed by one or more managers. According to (), the profit received as a result of joint activities is distributed among the partners in proportion to the contribution of each to the common cause. At their core, the participants of an investment partnership fit the definition of a consolidated group of income tax payers, the obligation to pay which is fulfilled by the responsible participant - the manager (Article 246 of the Tax Code of the Russian Federation). And organizations using the simplified tax system are exempt from paying income tax. Thus, some contradiction arises. If we consider the participants of an investment partnership headed by a manager as payers of corporate income tax, then such a partnership cannot apply the simplified tax system. However, the classification of partnership participants as payers of corporate income tax is a controversial issue. Therefore, everything depends on the interpretation of the legislation. Since there is no prohibition on the use of simplified taxation by investment partnerships, their participants have the right to interpret the law in their favor and prove their right to use the simplified tax system.

How is personal income tax paid on employee income under the simplified tax system?

simplified taxation system (USNO) decoding - a simplified taxation system. It can be used by companies if the average number of their employees during the reporting period is not more than 100 people, and if income for 9 months does not exceed 45 million rubles. By using the simplified tax system, individual entrepreneurs and other companies are not exempt from the functions of tax agents. That is, they are still required to pay taxes for their employees. Tax agents withhold personal income tax from any funds paid to employees. Personal income tax cannot be withheld from the funds of the tax agent organization itself. Therefore, the withheld amounts cannot be included as expenses when determining the tax base of the organization using the simplified tax system. It is important that with simplification, the tax base can be reduced by expenses spent on wages. And the amounts of personal income tax collected from employees remain part of the included amounts of wages, that is, they are deducted for taxation as an expense.

How does an arbitration manager who is an individual entrepreneur pay taxes?

The simplified taxation system of the Tax Code of the Russian Federation is used by individual entrepreneurs and organizations. Entrepreneurs who have switched to a simplified system, in particular, no longer pay personal property tax. persons and other taxes. But the code provides for a whole list of persons who do not have the right to switch to the simplified system (Article 346.12 of the Tax Code of the Russian Federation). Arbitration managers, unlike notaries and lawyers, are not on this list. It is important to find out who the arbitration manager is and what rules govern his activities. The position of an arbitration manager is provided for in the Bankruptcy Law No. 127-FZ. From the text of the law we can conclude that this is a subject of professional activity engaged in private practice. An arbitration manager is hired to manage the affairs of a bankrupt organization. Subject to proper and high-quality performance of his duties, such a manager can engage in other professional activities, as well as entrepreneurship. This is specified in the bankruptcy law, and this wording distinguishes between the activities of an arbitration manager as a professional in his field, and the activities of the same citizen as an entrepreneur. Hence the conclusion is that the work of a citizen as an arbitration manager cannot be considered entrepreneurial activity.

So can an arbitration manager apply the simplified tax system under the Tax Code of the Russian Federation or must he pay all taxes according to the general regime?

The Ministry of Finance, explaining the issue of application of simplification by arbitration managers, refers to the position of the Supreme Arbitration Court of the Russian Federation. The Supreme Court believes that an arbitration manager in the status of an individual entrepreneur has the right to apply the simplified tax system under the Tax Code of the Russian Federation, including, under a simplified scheme, he can tax the amount of income received from his professional activities as a manager, if certain restrictions are met (income for the year does not exceed 60 million rubles). Drawing conclusions from the above, we can say that the activities of an arbitration manager within the framework of the bankruptcy law are not recognized as entrepreneurial. That is, if such a manager registers as an individual entrepreneur and engages only in his professional activities, then the simplified taxation system of the Tax Code of the Russian Federation will not be applicable to him. And then he, as a physical a person will be required to pay personal income tax on his income and other taxes if necessary. In the case when such a professional, in addition to his main job, is engaged in any additional income-generating activities, then the simplified taxation system of the Tax Code of the Russian Federation is applicable to him, as an individual entrepreneur. If, of course, his entrepreneurial activity meets the necessary conditions for the transition to a simplified system. The question of whether the simplified system applies to the income of this entrepreneur from his main professional activity remains unsettled by law. At the moment, it is logical to be guided by the position of the Supreme Court, which allows the individual entrepreneur-arbitration manager to use the simplified tax system for all his income.

Hello Olga.,

Yes, since 2015, changes have been made regarding the payment of property tax for individuals by individual entrepreneurs using the simplified tax system.

The changes indicate that not in all cases an individual entrepreneur is exempt from paying property tax, but only in the absence of this property in the list of objects approved by the executive body of the constituent entity of the Russian Federation.

in your case you are exempt from paying tax.

Article 346.11 of the Tax Code in its current version reads as follows:
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 in the form of dividends, as well as on income taxed at the tax rates provided for paragraphs 2 and 5 of Article 224 of this Code), property tax for individuals (in relation to property used for business activities, with the exception of objects of taxation with property tax for individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code with taking into account the features provided for in paragraph two of paragraph 10 of Article 378.2 of this Code). 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 territory of the Russian Federation and other territories under its jurisdiction (including tax amounts, payable upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Article 174.1 of this Code.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

LETTER
dated March 20, 2015 N 03-11-11/15442
The Department of Tax and Customs Tariff Policy has considered the appeal on the issue of the procedure for paying property tax for individuals when applying the simplified taxation system and, based on the information contained in the appeal, reports the following.
In accordance with paragraph 3 of Article 346.11 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) (as amended by Federal Law No. 382-FZ of November 29, 2014 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation”) from January 1, 2015 year, the use of a simplified taxation system by individual entrepreneurs provides for their exemption from payment of property tax for individuals in relation to property used by them for business activities, with the exception of real estate objects included in the list of administrative, business and shopping centers, determined in accordance with paragraph 7 of the article 378.2 of the Code, taking into account the features provided for in paragraph two of paragraph 10 of Article 378.2 of the Code.
At the same time, paragraph 7 of Article 378.2 of the Code establishes that the authorized executive body of the constituent entity of the Russian Federation, no later than the 1st day of the next tax period for the tax, determines for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article, in in respect of which the tax base is determined as the cadastral value (hereinafter referred to as the List of objects), sends the List of objects in electronic form to the tax authority of the constituent entity of the Russian Federation and places the List of objects on its official website or on the official website of the constituent entity of the Russian Federation on the information and telecommunications network Internet.
The List of objects in accordance with subparagraphs 1 and 2 of paragraph 1 of Article 378.2 of the Code includes administrative and business centers and shopping centers (complexes) and premises in them, non-residential premises, the purpose of which is in accordance with cadastral passports of real estate objects or technical registration (inventory) documents. real estate objects provide for the placement of offices, retail facilities, public catering and consumer services, or which are actually used for the placement of offices, retail facilities, public catering and consumer services.
Thus, individual entrepreneurs using the simplified taxation system, from January 1, 2015, are exempt from paying property tax for individuals in relation to property used in business activities only if this property is not included in the above List of Objects.
At the same time, we inform you that this letter from the Department does not contain legal norms, does not specify regulatory requirements and is not a regulatory legal act. Written explanations of the Ministry of Finance of Russia on the application of the legislation of the Russian Federation on taxes and fees are of an informational and explanatory nature and do not prevent taxpayers from being guided by the norms of the legislation of the Russian Federation on taxes and fees in an understanding that differs from the interpretation set out in this letter.

Article 346.18 Tax base Article 346.19 Tax period. Reporting period Article 346.20 Tax rates Article 346.21 Procedure for calculating and paying tax Article 346.22 Repealed Article 346.23 Tax return Article 346.24 Tax accounting Article 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 others taxation regimes Article 346.25.1 No longer in force Chapter 26.2 of the Tax Code of the Russian Federation Simplified taxation system Comments on Chapter 26.2 of the Tax Code of the Russian Federation - Simplified taxation system simplified taxation system - simplified taxation system The use of a simplified taxation system (STS) for individuals and legal entities allows you to significantly simplify tax reporting with simultaneous reducing the amount of taxes paid.

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 in the form of dividends, as well as on income taxed at the tax rates provided for paragraphs 2 and 5 of Article 224 of this Code), property tax for individuals (in relation to property used for business activities, with the exception of objects of taxation with property tax for individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code with taking into account the features provided for in paragraph two of paragraph 10 of Article 378.2 of this Code).

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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, as well as the duties of controlling persons of controlled foreign companies provided for by this Code.
Commented article. 346.11 of the Tax Code of the Russian Federation establishes general provisions regarding the simplified tax system. The simplified tax system is used by both organizations and individual entrepreneurs and is used along with other taxation regimes.

And the transition to the simplified tax system or a return to other taxation regimes is carried out by organizations and individual entrepreneurs on a voluntary basis.

Chapter 26.2. simplified taxation system

At the same time, organizations applying the simplified tax system are still not recognized as VAT taxpayers, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as VAT payable in accordance with from Art. 174.1 Tax Code of the Russian Federation. Clause 3 of Art. 346.11 of the Tax Code of the Russian Federation (as amended by Federal Laws of November 24, 2014
N 376-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation (in terms of taxation of profits of controlled foreign companies and income of foreign organizations)”, dated November 29, 2014.

Chapter 26.2 Tax Code of the Russian Federation simplified taxation system (simplified)

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. 2. The application of a 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 1.6, 3 and 4 of Article 284 of this Code), property tax of organizations ( with the exception of the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value in accordance with this Code).

Tax Code of the Russian Federation

The simplified tax system, as before, is not recognized as VAT taxpayers, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as value added tax paid in accordance with Art. 174.1 Tax Code of the Russian Federation. Also, according to paragraph 5 of Art. 346.11 of the Tax Code of the Russian Federation (as amended by the Federal Law of November 24, 2014 N 376-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation (regarding taxation of profits of controlled foreign companies and income of foreign organizations)”) organizations and individual entrepreneurs Those applying the simplified taxation system are not exempt from fulfilling the duties of tax agents, as well as the duties of controlling persons of controlled foreign companies provided for by the Tax Code of the Russian Federation.

Article 346.11. general provisions

This act has been drawn up to confirm that the services under the contract in the amount of 1,500.00 (One thousand five hundred) rubles 00 kopecks were provided by the “Contractor” to the “Customer” in full, efficiently and on time. VAT is not assessed due to the fact that that the “Contractor” applies a simplified taxation system, based on clause 2 of Art. 346.11 Chapter 26.2 of the Tax Code of the Russian Federation and is not a VAT payer, according to the letter of the Ministry of Taxes of the Russian Federation dated September 15, 2003 No. 22-1-14/2021-AZh397, invoices are not issued. 2. The parties to the above agreement have no claims against each other.

Customer: OJSC "Organization" Legal address: Actual address: INN KPP r/s Bank BIK Director I.I. Ivanov " " 20 Contractor: LLC "Organization No. 2" Legal address: Actual address: INN KPP r/s Bank BIK Director P.P.

Petrov "" 20

Sample contract for the provision of services by the party using the simplified tax system

N 376-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation (in terms of taxation of profits of controlled foreign companies and income of foreign organizations)”) provides that the application of the simplified tax system by organizations provides for their exemption from the obligation to pay: a) income tax organizations (with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of the Tax Code of the Russian Federation); b) tax on property of organizations (except for the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value in accordance with the Tax Code of the Russian Federation).

Info

Contractor, the other - from the Customer, each of which has equal legal force. 7. Legal addresses and bank details of the parties Customer: OJSC "Organization" Legal address: Actual address: INN KPP r/s Bank BIK Director I.I.

Ivanov " " 20 Contractor: LLC "Organization No. 2" Legal address: Actual address: INN KPP r/s Bank BIK Director P.P. Petrov " " 20. Certificate of delivery/acceptance of services provided under Agreement No. K-sk city. Open joint-stock company "Organization No. 1", hereinafter referred to as the "Customer", represented by director Ivanov Ivan Ivanovich, acting on the basis of the Charter, on the one hand, and the Limited Liability Company "Organization No. 2", hereinafter referred to as the "Contractor", represented by director Petrov Petrovich, acting on the basis of the Charter, on the other hand, have entered into this agreement as follows: 1.

Attention

The essence of the simplified tax system and its attractiveness lie in the fact that the payment of a number of taxes is replaced by the payment of a single tax, which is calculated based on the results of the taxpayer’s economic activities for the tax period. Organizations and entrepreneurs can switch to using a simplified taxation system on a voluntary basis, subject to certain conditions.

Note that the simplified tax system provides additional advantages in the form of the ability to use the cash method of accounting for income and expenses. Please note that from January 1, 2015, paragraphs 2 and 3 of Art.

346.11 of the Tax Code of the Russian Federation are in force in new editions. So, paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation (as amended by Federal Laws of April 2, 2014 N 52-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”, dated November 24, 2014

VAT is not assessed according to Chapter 26.2 of the Tax Code of the Russian Federation

The Contractor provides equipment repair services to the Customer, and the Customer undertakes to pay for these services on the terms established by this agreement. 2. Cost and payment procedure 2.1. The cost of the services provided is 1,500.00 (One thousand five hundred) rubles 00 kopecks, for the entire period of provision of services. VAT is not assessed due to the fact that the “Contractor” applies a simplified taxation system, based on clause 2 of Art. 346.11 Chapter 26.2 of the Tax Code of the Russian Federation and is not a VAT payer, according to the letter of the Ministry of Taxes of the Russian Federation dated September 15, 2003 No. 22-1-14/2021-AZh397, invoices are not issued. 2.2 Services are considered provided after the parties sign the certificate of delivery/acceptance of services provided. 2.3.
According to experts, it was the simplified taxation system that in 2017 became the most popular format for carrying out commercial activities of entrepreneurs and organizations. However, it is worth considering that this form of taxation has its limitations, and in some cases it is an economically unprofitable scheme. In any case, before switching to the simplified tax system from the general taxation system, UTII or from a patent, you need to weigh the pros and cons. Advantages of the simplified taxation system According to the Tax Code of the Russian Federation, the simplified tax system allows you to consolidate all taxes in a single payment, calculated according to the results of activities in a specific tax period.

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 a 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 1.6, 3 and 4 of Article 284 of this Code), property tax of organizations ( with the exception of the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value in accordance with this Code). 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 territory of the Russian Federation and other territories under its jurisdiction (including tax amounts subject to payment upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Articles 161 and 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, dated November 27, 2010 N 306-FZ, dated April 2, 2014 N 52-FZ, dated November 24, 2014 N 376-FZ, dated March 30, 2016 N 72-FZ, dated November 27, 2017 N 335-FZ)

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

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 in the form of dividends, as well as on income taxed at tax rates , provided for in paragraphs 2 and 5 of Article 224 of this Code), property tax for individuals (in relation to property used for business activities, with the exception of objects of taxation with property tax for 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). 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 territory of the Russian Federation and other territories under its jurisdiction (including tax amounts, payable upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Articles 161 and 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, dated November 27, 2010 N 306-FZ, dated November 24, 2014 N 366-FZ, dated November 29, 2014 N 382-FZ, dated March 30, 2016 N 72-FZ, dated November 27, 2017 N 335-FZ)

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

(as amended by Federal Laws dated July 21, 2005 N 101-FZ, dated November 30, 2016 N 401-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, as well as the duties of controlling persons of controlled foreign companies provided for by this Code.

(as amended by Federal Law dated November 24, 2014 N 376-FZ)

The provisions of Article 346.11 of this Code (as amended by Federal Law No. 72-FZ of March 30, 2016) apply to legal relations that arose from April 1, 2016 - see Part 2 of Article 2 of Federal Law No. 72-FZ of March 30, 2016.

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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 (paragraph as amended, put into effect on January 1, 2006 by Federal Law of July 21, 2005 N 101-FZ.

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 (paragraph as amended, entered into force on January 1, 2006 by Federal Law of July 21, 2005 N 101-FZ.

2. The application of a 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 1.6, 3 and 4 of Article 284 of this Code), property tax of organizations ( with the exception of the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value in accordance with this Code). 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 territory of the Russian Federation and other territories under its jurisdiction (including tax amounts subject to payment upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Article 174.1 of this Code.
(Paragraph as amended by Federal Law of December 31, 2002 N 191-FZ; as amended by Federal Law of July 7, 2003 N 117-FZ; as amended by Federal Law of July 7, 2003 N 117-FZ; as amended by , entered into force on January 1, 2006 by Federal Law of July 21, 2005 N 101-FZ; supplemented by Federal Law of May 17, 2007 N 85-FZ; supplemented by Federal Law of July 22, 2009; 2008 N 155-FZ; as amended by Federal Law of July 24, 2009 N 213-FZ; as amended by Federal Law of November 27, 2010 N 306; -FZ; as amended by Federal Law dated April 2, 2014 N 52-FZ; as amended by Federal Law dated November 24, 2014 N 376-FZ; as amended by Federal Law No. 72-FZ of March 30, 2016.

Other taxes are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees (paragraph as amended, put into effect on January 1, 2006 by Federal Law of 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 in the form of dividends, as well as on income taxed at tax rates , provided for in paragraphs 2 and 5 of Article 224 of this Code), property tax for individuals (in relation to property used for business activities, with the exception of objects of taxation with property tax for 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). 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 territory of the Russian Federation and other territories under its jurisdiction (including tax amounts, payable upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Article 174.1 of this Code.

(Paragraph as amended by Federal Law of December 31, 2002 N 191-FZ; as amended by Federal Law of July 7, 2003 N 117-FZ; as amended by Federal Law of July 7, 2003 N 117-FZ; as amended by , entered into force on January 1, 2006 by Federal Law of July 21, 2005 N 101-FZ; supplemented on January 1, 2008 by Federal Law of May 17, 2007 N 85-FZ as amended, entered into force on January 1, 2009; Federal Law of July 22, 2008 N 155-FZ as amended by Federal Law of July 24, 2009 N 213-FZ as amended by Federal Law of July 27, 2011; November 2010 N 306-FZ; as amended by Federal Law dated November 24, 2014 N 366-FZ; as amended by Federal Law dated November 29, 2014 N; 382-FZ; as amended by Federal Law No. 72-FZ of March 30, 2016.

Other taxes are paid by individual entrepreneurs using a simplified taxation system in accordance with the legislation on taxes and fees (paragraph as amended, put into effect on January 1, 2006 by Federal Law of 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, as well as the duties of controlling persons of controlled foreign companies provided for by this Code.

(Clause as amended, put into effect on January 1, 2015 by Federal Law of November 24, 2014 N 376-FZ.