RUSSIAN FEDERATION FEDERAL LAW About single tax on certain types activities State Duma of July 16, 1998 Approved The Federation Council, on 17 July 1998,(In the wording of the federal laws of 31 March 1999, N 63-FZ; dated 13.07.2001. N 99-FZ; of 31.12.2001 N 198-FZ; of 24.07.2002 N 104-FZ Article 1. General provisions This Federal Law defines the procedure for establishing and implementing a single tax on the income for certain activities. A single tax on the disposable income for certain activities (hereinafter referred to as a single tax) is established and enforced by the normative legal acts of the legislative (representative) organs of state power of subjects OF THE PRESIDENT OF THE RUSSIAN FEDERATION The normative legal acts of the legislative (representative) legislative bodies of the constituent entities of the Russian Federation are defined by: 1) the business sector within the list established by article 3 of the present Federal law; 2) the size of the disposable income and other components of the calculation of the single tax; 3) tax benefits; 4) the order and date of payment of the single tax; 5) other features of the collection of the Russian Federation THE RUSSIAN FEDERATION From the day of introduction of the single tax in the territories of the relevant subjects of the Russian Federation, the tax payers do not levy taxes stipulated by Articles 19 to 21 of the Russian Federation Law " On the basics of tax OF THE PRESIDENT OF THE RUSSIAN FEDERATION N 63-FZ; of 31.12.2001 N 198-FZ ) 1) State duty; 2) customs duties and other customs duties; 3) licence and registration fees; 4) vehicle acquisition tax; 5) tax on vehicle owners; 6) land tax; 7) sales tax on foreign currency and payment instruments denominated in foreign currency; 8) tax on the proceedspaid by natural persons exercising Entrepreneury activity without the entity of a legal person, from any income other than the income derived from doing business in the spheres specified in Article 3 of this Federal Law; (B of the Federal Law No. N 198-FZ ) 9) withheld amounts of the income tax, as well as value added tax and income tax from the source in the Russian Federation in cases where Russian legislation on taxes has established a duty to withholding tax from the source of payment; (Federal laws from 31.03.99 N 63-FZ; of 31.12.2001 N 198-FZ 10) (Spspent force-Federal Law of 24.07.2002 N 104-FZ) Article 2. Basic concepts used in this Federal Law For the purposes of this Federal Law, the following basic concepts are used: the potentially possible gross revenue of the single tax payer, less the potentially necessary costs, calculated taking into account the set of factors that directly affect the receipt of such income, based on the data obtained by statistical research, during checks of tax and other public services and the evaluation of independent organizations; base return on the value of a unit of physical quantity (unit of area, labour force, unit of production, and other), characterizing a certain activity under different comparable conditions; increasing (lowering) rates of reference return-factors showing the degree of influence of a factor (place of activity, type of activity (...) (...) On the basis of a certificate of payment of a single tax (hereinafter referred to as evidence). Article 3. Tax payors 1. Single tax payors (hereinafter-the taxpayers) are legal entities (hereinafter referred to as organizations) and (or) natural persons engaged in entrepreneurial activity without the formation of a legal entity (hereinafter referred to as "the taxpayer"). entrepreneurs) who carry out business activities in the following areas: (In the wording of Federal Law No. g. N 99-FZ ) 1) provision of repair and construction services to entrepreneurs (construction of completed buildings or parts thereof, building equipment, construction site preparation and other repair and construction services Buildings and structures or parts thereof, improvement of territories); 2) provision of domestic services to natural persons (repair of shoes, leather goods, furs, sewing and repair of clothing, repair of watches and jewellery; repair of household appliances and objects) of personal use, repair and manufacture of metal products, repair of machinery, equipment and instruments, office equipment and peripheral equipment, maintenance of vehicles and other household services, including photo and film services, rental, except for films); 3) Physical persons of hairdressing salons (hairdressing salons), medical, cosmetics services (including beauty salons), veterinary and zoonservices; 4) providing short-term service entrepreneurs { \field { \field { \cs6\f1\cf6\lang1024 } Residence { \cs6\f1\cf6\lang1024 } Accounting, auditing and legal services, education, tutoring, teaching and other activities in the field of education;
6) Catering (restaurants, cafes, bars, cafeterias, non-static and other points) catering for up to 50 people); 7) retail trade through stores with up to 30 employees, tents, markets, trays, larks, shopping pavilions and other places of the organization trade, including those without a fixed shopping area; 8) retail (non-static) trade in petrol, oil and lubricants; (In the wording of Federal Law dated 13.07.2001). N 99-FZ ) 8-1) petrol, oil and lubricants; (Sub-item added-Federal law May 13, 2001) N 99-FZ ) 9) provision of road transport services by entrepreneurs and organizations with up to 100 employees, except for commercial passenger transport services Taxi; (In the wording of Federal Law 31.03.99. N 63-FZ ) 10) on a commercial basis for the transport of passengers by minibus; (New sub-paragraph 10 is complemented by Federal Law dated 31.03.99 N 63-FZ ) 11) provision of parking and garage parking services; (Subparagraph 10 should be considered as sub-paragraph 11 of the Federal Law dated 31.03.99 N 63-FZ ) 12) activities of organizations collecting scrap metal; (Sub-item: Federal Law 31.03.99 N 63-FZ ) 13) manufacturing and selling toys and handicrafts for entrepreneurs. (Subparagraph (e) is supplemented by the Federal Law of 13 July 2001. N 99-FZ 2. For the purposes of this Federal Law, the sale for cash is equated with sales by means of credit cards and other cards, bank cheques, bank accounts and other credit institutions. on behalf of individuals, as well as the transfer of goods (performance, provision of services) in exchange for other goods (work, services). 3. Public organizations of persons with disabilities, their regional and territorial organizations, organizations whose charter capital is entirely made up of the contribution of public organizations of persons with disabilities, as well as enterprises and institutions, the sole owner The property of which is public organizations of persons with disabilities shall be entitled to voluntary transfer to the payment of a single tax or to maintain the existing tax payment order. The paragraph is supplemented by the Federal Law 31.03.99. N 63-FZ) Article 4. The tax object and maintenance order of
accounting 1. The subject of taxation when applying a single tax is the disposable income for the next calendar month. The tax period for a single tax is set in one quarter. 2. Taxpayers must keep records of their income and expenditure, as well as the maintenance of accounting and cash transactions. The transition to the payment of a single tax does not exempt taxpayers from the obligations established by the current regulations of the Russian Federation, by submitting to tax and other state bodies accounting, taxation and other authorities. Statistical reporting. The uniform tax reporting forms are established by normative (legal) acts of the State authorities of the constituent entities of the Russian Federation. 3. In the implementation of several activities on the basis of evidence, the recognition of income and expenditure is maintained separately for each activity. 4. Taxpayers (regardless of the place of registration), which carry out other business activities on the basis of evidence (other activities), maintain separate accounting records, liabilities, and Management operations conducted by them in the process of activity on the basis of evidence and in other activities. The activity on the basis of the certificate shall be taxed solely in accordance with this Federal Law. Article 5. The rate and order of the calculation of the single tax 1. The single tax rate is set to 15% of the disposable income. (In the wording of Federal Law of 31.12.2001) N 198-FZ) 2. The amount of the single tax is calculated on the basis of the rate, the value of the underlying rate of return, the number of physical indicators influencing the results of the business activity, as well as the increase (lowering) rates of the underlying return, which are determined according to the: type of settlement in which business is carried out; where business is carried out inside a builtating area (centre, suburbs, transport junctions and others); nature of the area (type of motorway and other) if the activity is carried out outside the built; distance of the place of business activity from transport junctions; remoteness of the place of business activity from Passenger transport stops; nature of traded goods (works, services provided); range of products sold; quality of services provided; seasonality; work precision; quality occupied space; performance of the equipment used; potential for additional infrastructure; inflation; number of activities carried out Taxpayers. 3. The size of the disposable income and the values of other components of the calculation of a single tax are established by the normative legal acts of the legislative (representative) bodies of the State authorities of the constituent entities of the Russian Federation. 4. The Government of the Russian Federation shall, within one month from the date of the entry into force of this Federal Law, draw up and bring to the attention of the legislative (representative) bodies of the State authorities of the constituent entities of the Russian Federation. Recommended formulas for calculating the amount of the single tax, as well as a list of recommended components. Article 6. { \b } { \b } { \b } { \b } { \b The procedure for calculating the uniform tax is determined by the normative legal acts of the State authorities of the constituent entities of the Russian Federation in accordance with this Federal Law and on the basis of formulas for the calculation of the amount of the single tax for all categories of the taxpayer established by article 5 of this Federal Law. 2. The single tax shall be paid on a monthly basis through advance payment of 100 per cent of the single tax per calendar month. The timing of the payment of the advance payment is established by the normative legal acts of the legislative (representative) bodies of the State authorities of the constituent entities of the Russian Federation. The
Taxpayer can pay a single tax by making an advance payment of a single tax for 3, 6, 9, or 12 months. In this case, the amount of the single tax payable by the taxpayer is reduced by 2, 5, 8 and 11 per cent, respectively. 3. If changes are made to the list of spheres of activity established by Article 3 of this Federal Law, as well as in case of introduction of quantitative or qualitative changes in the formula of the calculation of the single tax, the single tax should be recalculated " As of the date of entry into force of the relevant federal law and (or) normative legal act of the legislative (representative) body of the State authorities of the constituent entity of the Russian Federation. Article 7. Calculating the amounts of a single tax amount 1. The sum of the single tax is credited to the accounts of the federal treasury authorities for subsequent distribution to the budgets of different levels and budgets of state off-budget funds according to the following standards: 1) to the federal budget-20 % 2) in the budgets of the constituent entities of the Russian Federation and local budgets-70%; 3) into the budget of the Federal Compulsory Health Insurance Fund-0.5%; 4) into the budgets of territorial funds mandatory health insurance-4.5 per cent; 5) in the budget 5 per cent of the Social Insurance Fund of the Russian Federation. 2. The distribution of the amount of the single tax to be credited to the budgets of the constituent entities of the Russian Federation and local budgets shall be established in accordance with the normative legal acts of the legislative (representative) bodies of the state authority. Subjects of the Russian Federation. (Article in the wording of Federal Law of 24.07.2002) N 104-FZ) Article 8. Single tax certificate 1. The certificate of payment of the single tax is a document confirming the payment by the taxpayer of a single tax. A separate certificate is issued for each activity. Taxpayers having two or more separate locations on the basis of evidence (tents, larks, cafes and others) are issued with a certificate for each of these places. The form of the certificate shall be established by the Government of the Russian Federation. The procedure for the issue of the certificate shall be established by the normative legal acts of the legislative (representative) bodies of the constituent entities of the Russian Federation. The certificate shall be issued to the taxpayer not later than three days from the day of payment of a single tax determined in accordance with the requirements of the Russian Federation Law "About the fundamentals of the tax system in the Russian Federation". The second instance that is stored in the tax authority is also filled in when the certificate is issued. Any copies of the certificate (including notarized) shall not be used in the conduct of business. 2. The certificate shall indicate the name, surname, patronymic of the taxpayer, the type (s) of its activity, the place of its location, the identification number, the number of accounts and other accounts opened by them in the institutions of the banks, the size of the bank income for each type of activity, the amount of the single tax, the natural indicators of its business activities, the base rate of return and the values of the factors that increase (decrease) ratios of the base rates of return used in the calculation of the single tax amount. 3. The certificate is issued for the period for which the taxpayer has paid the flat tax. 4. The certificate is issued in accordance with the strict reporting rules established by the regulations in force in the Russian Federation. It is not repayable when the certificate is lost. In this case, a new certificate is issued to the taxpayer for the remaining tax period with a mark "in place of lost". The payment for the new certificate shall not be more than 20 per cent of the cost of the certificate for the remaining tax period. If the evidence is recused again for the remaining tax period, it is purchased for 100 percent of the remaining tax period. 5. No charge is allowed at the primary issue of the certificate. Article 9. The responsibility for the violation of this Federal Act is determined in accordance with the law of the Russian Federation. Article 10. { \b } { \b } { \b } The legislative (representative) bodies of the constituent entity of the Russian Federation, the regulatory legal act on the introduction of a single tax should be published officially no later than one month before the start of the next tax period in a single tax period. tax. 2. Not later than one month after the official publication of the said regulatory act, all entrepreneurs and organizations are obliged to submit to the tax authority, at the place of tax accounting, the calculation of the amount of the single tax payable in the next payment. the tax period they have produced in accordance with the regulatory legal act. If there is a business or organization of several trading points or other place of activity on the basis of evidence, the calculation of the amounts of the single tax shall be presented for each such place. The authorities of the State Tax Service of the Russian Federation at the place where the tax payer places the tax payer checks the data provided in the submitted calculations and no later than one month after receipt of the said calculations officially notify the taxpayer of the transfer of it to the payment of a single tax, stating in the notification of the specific amounts of the disposable income fixed to the taxpayer for the regular tax period, to the taxpayer as a whole and to each place Implementation. The State Tax Service of the Russian Federation approves the form of a notification of the payment of the taxpayer for the payment of a single tax. Article 11. Final provisions 1. This law shall enter into force on the date of its official publication. With regard to taxpayers from the day of the entry into force of this Federal Law and the introduction of a single tax by the relevant regulatory legal acts of legislative (representative) organs of state authority of subjects Russian Federation: does not apply paragraph 2 of article 9 of Federal Law of 14 June 1995 N 88-FZ " On State Support for small business in the Russian Federation "; Federal Law of 29 December 1995 N 222-FZ " On the simplified taxation, accounting and reporting system for the principal business " shall be applied in a part not contrary to this Federal Act. 2. Invite the President of the Russian Federation and instruct the Government of the Russian Federation within two months from the date of the entry into force of this Federal Law: Prepare and submit to the State Duma of the Federal Assembly OF THE PRESIDENT OF THE RUSSIAN FEDERATION A true federal law. President of the Russian Federation B. Yeltsin Moscow, Kremlin July 31, 1998 N 148-FZ
