About The Uniform Tax On Vmenennyj The Income For Certain Activities

Original Language Title: О едином налоге на вмененный доход для определенных видов деятельности

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102054724

RUSSIAN FEDERATION federal law on tax on imputed income for certain activities adopted by the State Duma on July 16, 1998 the year approved by the Federation Council of the year July 17, 1998 (as amended by the federal laws from 31/03/99 N 63-FZ;
from voiced N 99-FL; from 31.12.2001 N 198-FZ;
from 24.07.2002 N 104-FZ), Article 1. The General provisions of this federal law determines the procedure for establishing and implementing a unified tax on imputed income for certain activities.
The uniform tax on vmenennyj the income for certain activities (hereinafter referred to as the single tax) is established and put into effect regulations of the legislative (representative) organs of State power of the constituent entities of the Russian Federation in accordance with this federal law and is required to pay on the territories of the relevant constituent entities of the Russian Federation. Normative legal acts of the legislative (representative) organs of State power of constituent entities of the Russian Federation are defined: 1) the scope of business activities within the list, established by article 3 of this federal law;
2) size implied income and other components of the formulas for calculating the amounts of tax;
3) tax benefits;
4) order and payment of tax;
5) other distinctions of collection of tax in accordance with the legislation of the Russian Federation.
From the date of the imposition of a single tax on the territories of the relevant constituent entities of the Russian Federation with the tax payers are not levied taxes under articles 19-21 of the law of the Russian Federation "about bases of tax system in the Russian Federation", except: (as amended by the federal laws from 31/03/99 N 63-FZ; from 31.12.2001 N 198-FZ) 1) State duty;
2) customs duties and other customs charges;
3) licence and registration fees;
4) tax on the purchase of vehicles;
5) tax on owners of vehicles;
6) land tax;
7) tax on purchases of foreign currency and payment documents denominated in foreign currency;
8) income tax paid by natural persons carrying out business activity without establishment of legal entity, any income other than income derived when carrying out entrepreneurial activities in the areas referred to in article 3 of this federal law; (As amended by federal law from 31.12.2001 N 198-FZ) 9) retention money tax on the income of natural persons, as well as value-added tax and tax on income from a source in the Russian Federation in cases where legislative acts of the Russian Federation on taxes the obligation to withhold tax at the source of payment; (As amended by the federal laws from 31/03/99 N 63-FZ; from 31.12.2001 N 198-FZ) 10) (repealed-Federal Act of 24.07.2002 N 104-FZ), Article 2. The basic concepts used in the present Federal law for the purposes of this federal law uses the following concepts: imputed income-gross income potential of single tax payer less the potentially necessary cost, calculated taking into account a combination of factors directly affect the receipt of such income on the basis of data obtained by statistical surveys, audits, tax and other State bodies, as well as the evaluation of independent organisations;
Basic yield-conventional yield in terms of a physical unit (unit of area, number of employees, the unit production capacity and other) characterizing a certain activity in the various comparable conditions;
step-up (step-down) basic factors of yield-ratios indicate the degree of influence of this or that factor (place of business activity) on the result of entrepreneurial activities carried out on the basis of single tax payment certificate (hereinafter referred to as evidence-based activities).
Article 3. Taxpayers 1. The single tax payers (hereinafter referred to as the taxpayers) are legal entities (hereinafter referred to as the Organization) and (or) physical persons carrying out business activity without establishment of legal entity (hereinafter referred to as the owners), carrying out entrepreneurial activities in the following areas: (as amended by federal law from voiced N 99-FZ) 1) assisting entrepreneurs construction services (construction completed buildings and structures or parts thereof, equipment buildings, site preparation and other services for the renovation and construction of buildings and structures or parts thereof , landscaping);
2) providing personal services to individuals (repair of footwear, leather goods, fur, clothing repair and custom tailoring services, repair of watches, clocks and jewellery; repair of household appliances and personal items, repair and manufacture of metal products, repair of machinery, equipment and appliances, Office equipment and peripheral equipment, maintenance of vehicles and other personal services, household services to population, including photo and viewed, with the exception of rental movies rental);

3) assisting individuals hairdressing services (hairdressers), health, beauty services (including beauty salons), veterinary and zoouslug;
4) providing short-term accommodation services for entrepreneurs;
5) assisting entrepreneurs advice, as well as accounting, audit and legal services, education, tutoring, teaching and other activities in the field of education;
6) catering (restaurants, cafes, bars, canteens, unsteady and other foodservice outlets employing up to 50 people);
7) retail sale through shops with up to 30 people, stalls, markets, stalls, kiosks, pavilions and other places of trade, including not having stationary trading area;
8) retail visiting (transient) trade in combustive-lubricating materials; (As amended by federal law from voiced N 99-FZ), 8-1) the stationary retail trade in combustive-lubricating materials; (Supplemented by federal law from voiced N 99-FZ) 9) the provision of transport services by entrepreneurs and organizations with up to 100 people, with the exception of the provision of services on a commercial basis for the carriage of passengers by bus or taxi; (As amended by the Federal law dated 31/03/99 N 63-FZ) 10) provision of services on a commercial basis for the carriage of passengers by bus or taxi (new subparagraph 10 supplemented by federal law from 31/03/99 N 63-FZ) 11) providing services for the provision of parking lots and garages; (sub-item 10 considered sub-item 11 as amended by the Federal law dated 31/03/99 N 63-FZ) 12) organizations for the collection of scrap metal; (Supplemented by federal law from 31/03/99 N 63-FZ) 13) manufacturing and sale of toys and entrepreneurs products of national art crafts. (Supplemented by federal law from voiced N 99-FZ)
2. For the purposes of this federal law to sell for cash are equated with the conduct of sale payments through credit cards and other bank checks banks for transfers from the accounts of banks and other lending institutions on behalf of individuals, as well as the transfer of goods (execution of works, rendering services) in Exchange for other goods (works, services).
3. Public organizations of disabled people, their regional and territorial organizations, authorized capital of which consists entirely of the contribution of public organizations of invalids, as well as enterprises and institutions, the sole owner of the property which are public organizations of disabled persons have the right to voluntary move to pay the single tax or retention of existing taxes. (Para supplemented by federal law from 31/03/99 N 63-FZ), Article 4. Object of taxation and accounting procedure 1. Subject to taxation when applying a single tax is imputed income for the next calendar month. The accounting period for single tax is set in one quarter.
2. Taxpayers are required to keep records of their income and expenses as well as to observe the conduct of settlement and cash operations.
The transition to pay single tax does not relieve the taxpayer from the responsibilities established by the normative acts of the Russian Federation to provide tax and other State bodies, tax accounting and statistical reporting. Reporting forms for single tax are established by the regulations (legal) acts of bodies of State power of the constituent entities of the Russian Federation.
3. in the implementation of several activities on the basis of evidence of the income and expenditure account is conducted separately for each activity.
4. taxpayers (regardless of the location of the registration), together with the activities on the basis of evidence of other entrepreneurial activities (hereinafter referred to as the other activities), have separate accounting of the assets, liabilities and business transactions carried out by them in the course of activities, based on the evidence and during other activities. Activities on the basis of evidence subject to taxation solely in accordance with this federal law.
Article 5. Rate and calculation of the single tax 1. Single tax rate is set at 15 per cent of the imputed income. (As amended by federal law from 31.12.2001 N 198-FZ)
2. the amount of tax is calculated according to the rates, the values of the basic yield, number of physical indicators that affect the results of business activities, as well as increase (decrease) of coefficients of the underlying yield is determined depending on the type locality in which entrepreneurial activity;
place of business within the locality (Center, suburban, transport interchange and others);
the nature of the terrain (type Highway and others), if the activities are carried out outside the community;
the distance of the place of business of transport interchanges;

the distance of the place of business of passenger transport stops;
nature of goods sold (performed works, rendered services);
the assortment of products sold;
the quality of the services provided;
seasonality;
sutochnosti work;
the quality of the premises occupied;
performance of equipment;
the possibility of using additional infrastructure;
inflation;
the number of activities carried out by the taxpayers.
3. the amount of income and other values imputed components of single tax formulas are established by normative legal acts of the legislative (representative) organs of State power of the constituent entities of the Russian Federation.
4. the Government of the Russian Federation for a period of one month from the date of entry into force of this federal law develops and brings to the attention of the legislative (representative) bodies of State power of the constituent entities of the Russian Federation recommended formula for calculating the amount of tax, as well as a list of recommended their constituents.
Article 6. Order of calculation and payment of tax 1. The procedure for calculating tax is determined by the legal acts of the bodies of State power of the constituent entities of the Russian Federation in accordance with this federal law and on the basis of single tax calculation formulas for all categories of taxpayers established by article 5 hereof.
2. single tax Payment is made monthly by the implementation of the advance payment in the amount of 100 per cent of the amount of the single tax per calendar month. Period of payment of the advance payment shall be established by regulations of the legislative (representative) organs of State power of the constituent entities of the Russian Federation.
A taxpayer may make payment of tax by the advance single tax amount for enumeration 3, 6, 9 or 12 months. In this case, the amount of tax payable by the taxpayer, reduced respectively by 2, 5, 8 and 11 percent.
3. In case of changes in the list of the areas of activity specified in article 3 of this federal law, as well as in the case of quantitative or qualitative changes in the formula for calculating tax single tax must be recalculated starting from the date of entry into force of the Federal law and (or) normative legal act of the legislative (representative) body of State power of constituent entities of the Russian Federation.
Article 7. Crediting of amounts of tax 1. Single tax amount shall be credited to the account of the federal Treasury for later distribution to the budgets of different levels and budgets of State non-budgetary funds according to the following regulations: 1) to the federal budget-20 per cent;
2) in the budgets of the constituent entities of the Russian Federation and local budgets-70 per cent;
3) in the budget of the Federal compulsory medical insurance fund-0.5 per cent;
4) in the budgets of the territorial compulsory medical insurance funds-4.5 per cent;
5) in the budget of the social insurance fund of the Russian Federation-5 percent.
2. distribution of single tax amounts to be credited to the budgets of the constituent entities of the Russian Federation and local budgets, shall be established in accordance with the regulations of the legislative (representative) organs of State power of the constituent entities of the Russian Federation.
(Article in the Editorial Office of the Federal law on 24.07.2002 N 104-FZ) Article 8. Certificate of single tax payment 1. Certificate of single tax payment is a document confirming payment of the single tax payer.
Each activity is given a separate certificate. Taxpayers with two or more separate location of the activity, based on the evidence (tents, stalls, cafes and other), the certificate is issued for each of these places.
The form of the certificate shall be established by the Government of the Russian Federation.
Procedure for issuing certificate installed regulations of the legislative (representative) bodies of constituent entities of the Russian Federation.
The certificate is issued to the taxpayer within three days from the date of payment of tax, determined in accordance with the requirements of the law of the Russian Federation "about bases of tax system in the Russian Federation".
Issuing a certificate is filled by the second instance that is stored in the tax authority. Use when carrying out entrepreneurial activities any copies of certificates (including notarially certified) is not allowed.

2. The certificate shall indicate the name or surname, name, patronymic of the taxpayer, the type (types) of its activities, its location, identification, payment and other accounts numbers, open them in banks, size of the implied it income for each activity, the amount of the single tax, natural indicators of its business activities, the basic indicators of profitability and increasing value (ponizhajushih) of the underlying yield coefficients used in the calculation of the amount of the single tax.
3. the certificate shall be issued for a period for which a taxpayer has made payment of the single tax.
4. The certificate is subject to the rules for the treatment of documents of strict accountability, established by regulatory acts of the Russian Federation.
The loss of the certificate it shall not be renewed. In this case, for the remainder of the tax period the taxpayer is issued a new certificate with a mark "to replace previously lost. New certificate fee is not more than 20 per cent of the value of the certificate for the remainder of the tax period.
If you lose the certificate for the remainder of the tax year it sold for 100 percent of the cost for the remainder of the tax period.
5. Charging separate fees for the initial issue of the certificate is not allowed.
Article 9. Liability for violation of this federal law, liability for violation of this federal law shall be determined in accordance with the legislation of the Russian Federation.
Article 10. The tab order to pay single tax 1. Adopted by the legislative (representative) bodies of constituent entities of the Russian Federation regulation imposing tax must be published officially no later than one month before the start of the next tax period on a single tax.
2. Not later than one month from the day of official publication of the specified normative legal act all entrepreneurs and organizations are required to submit to the tax authority at the place of tax accounting calculation of the amount of tax payable in the next tax period, produced in accordance with the regulations.
If the employer or the Organization of several outlets or other places for evidence based on calculation of the sums of the single tax is submitted in respect of each of such places.
Organs of the State tax service of the Russian Federation on the taxpayer's place of tax registration check shown in data and calculations submitted not later than one month after the receipt of these payments officially notify the taxpayer to transfer him to pay tax with an indication in the notice specific amounts imputed income established for the next tax period the taxpayer, the taxpayer as a whole and for each place of work.
Form of notice of transfer of Taxpayers to pay single tax is approved by the State tax service of the Russian Federation.
Article 11. Final provisions 1. This federal law shall enter into force on the day of its official publication.
In respect of the taxpayer from the date of entry into force of this federal law and the imposition of a single tax relevant normative legal acts of the legislative (representative) organs of State power of the constituent entities of the Russian Federation does not apply paragraph 2 of the first paragraph of article 9 of the Federal law dated June 14, 1995 N 88-FZ "on State support of small entrepreneurship in the Russian Federation";
Federal law dated December 29, 1995 N 222-ФЗ "about the simplified system of taxation, accounting and reporting for small businesses" if they do not contradict this federal law.
2. invite the President of the Russian Federation and to entrust the Government of the Russian Federation within two months from the date of entry into force of this federal law: prepare and bring to the State Duma of the Federal Assembly of the Russian Federation proposal on the enforcement of legislation on taxation, acting on the territory of the Russian Federation, in accordance with this federal law;
Bring their legal acts in compliance with this federal law.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N 148 July 31, 1998-FZ