for in the Tax Code of the RF. Taxable Item 1) Income. 2) Income reduced by expenses. The tax bearer who applies for the taxation the income reduced by the sum of expenses, pays the minimum tax in order stated in paragraph 6, Chapter 346.18 of the Tax Code of the RF. The sum of the minimum tax is estimated for the tax period at the rate of 1 percent of the tax base which is formed by the income estimated according to Art. 346.15 of the Taxation Code the Russian Federation. The minimum tax is paid in the case when the sum of the tax calculated in the common order is less than the sum of the estimated minimum tax. 3
Organizations and individual entrepreneurs carrying out business activities subject to the unified tax on imputed income on the territory of municipal and city districts, the federal cities of Moscow and St. Petersburg where the Unified Tax on Article 26.3 Imputed Income is levied. of the Tax Code of the RF
Unified Tax on Imputed Income on Certain Types of Activities
Terms of Application The Unified Tax on Imputed Income can be applied by the decision of the representative bodies of municipal districts, legislative (representative) bodies of state authorities of Moscow and St. Petersburg to the following types of business activities: 1) Rendering personal services, their groups and subgroups (or separate personal services classified in accordance with the All-Russia classifier of personal services (in the edition of Federal laws No 191-FZ dated 31.12.2002 and No 63-FZ dated 18.06.2005). 2) Rendering veterinary services. 3) Repair, maintenance and washing of transport vehicles. 4) Retail trade, performed through department stores with the trading hall floor space of no more than 150 square meters at each retail store. For the purposes of this clause retail trade executed through shops and outlets with the trading hall floor space over 150 meters at each retail store are treated as a type of business activities in relation to which the Unified Tax is not applied. 5) Retail trade performed through kiosk, outlets, booths and other objects of stationary retail trade network without trading hall floor space as well as nonstationary retail trade objects. 6) Rendering parking services. 7) Rendering public catering services through public catering organizations with the trade hall floor space of no more than 150 square meters at each public catering object. For the purposes of this clause public catering services executed through public catering objects with the trade hall floor space over 150 meters at each object of public catering are treated as a type of business activities in relation to which the Unified Tax is not applied. 8)providing public catering services through the objects of public catering organization (except for public catering services provided by educational, health protection and social security establishments) with the area of the visitors service hall of no more than 150 square meters on each object of the public catering organization; 9) Rendering automobile transportation services in passenger and freight carriages, performed by organizations and by private entrepreneurs using of no more than 20 vehicles. 10) Distribution and/or placement of outdoor advertisements. 11) Distribution and/or placement of advertisements on buses of any types, trolley-buses, cars, carriers and trucks, and on water-boats. 12) providing services on temporary
15% of Tax Base The amount of the imputed imputed income, income calculated as the product of the basic profitability of certain type of business activities (calculated for the tax period) and physical index defining this type of activities. Tax Period Quarter. Terms of Payment Not later than the 25th day of the first
Published on Jul 6, 2010
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