Contents / taxpayers

WHO MAY APPLY THE SIMPLIFIED SYSTEM OF TAXATION?

Except for those:

  • Payers of the unified tax on imputed income or of the unified agricultural tax
  • Producers of excisable goods, as well as those engaged in the extraction and sale of mineral resources (except for common minerals) or in the gambling industry
  • Those whose income does not exceed 15 mln. Rb (VAT and sales tax excluded)
  • Those where the depreciated cost of fixed assets and intangible assets does not exceed 100 mln. Rb
  • those where average number of employees does not exceed 100 mln. Rb
  • A special rule for organisations: those with not over 25% of statutory capital owned by other entities (this rule does not apply to organisations of disabled persons) and the entity does not have branches and (or) representations
Organisations
Individual
entrepreneurs
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