RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part Two of the Tax Code Russian Federation adopted by the State Duma on December 16, 2014 Approved by the Federation Council on 25 December 2014 Article 1 Amend Part Two of the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3340; 2001, N 53, sect. 5023; 2002, N 30, est. 3021; 2008, N 48, sect. 5519; 2012, N 26, est. 3447; 2014, N 48, sect. 6660) the following changes: 1) article 346-20 to complete paragraph 4 with the following: " 4. The laws of the constituent entities of the Russian Federation may establish a tax rate of 0 per cent for individual entrepreneurs who are registered for the first time after the entry into force of these laws and the implementing regulations. Entrepreneurship in the productive, social and (or) scientific fields. Taxpayers referred to in the first paragraph of this paragraph have the right to apply a tax rate of 0 per cent from the date of their State registration as sole proprieors continuously for two tax purposes. periods. The minimum tax imposed by paragraph 6 of article 346-18 of this Code is not paid in this case. The types of entrepreneurial activity in the production, social and scientific fields, for which a tax rate of 0 per cent are established, are established by the constituent entities of the Russian Federation on the basis of the All-Russian Federation The nature of the services of the population and/or of the Russian Classification of Economic Activities. As a result of the tax period, the share of revenues from the sale of goods (works, services) in the implementation of business activities for which a tax rate of 0% was applied in total income from The sale of goods (works, services) must be at least 70%. The laws of the constituent entities of the Russian Federation may impose restrictions on the application by taxpayers of the tax rate of 0 per cent specified in paragraph 1 of this paragraph, including: limitation of the average number of employees; limits to the limit of income from implementation determined in accordance with article 249 of this Code received by an individual entrepreneor in the execution of the species for which the tax rate applies to 0 per cent. In accordance with article 346-13 of this Code, the limit on the income limit for the application of the simplified taxation system may be reduced by no more than 10 times by the law of the constituent entity of the Russian Federation. In case of violation of the restrictions on the application of the tax rate in the amount of 0 per cent established by this chapter and the law of the subject of the Russian Federation, an individual entrepreneor is considered to have lost the right to use it and is obliged to pay the tax on the tax rate under paragraph 1, 2 or 3 of this article, for the tax period in which the said restrictions are violated. "; The laws of the constituent entities of the Russian Federation may establish a tax rate of 0 per cent for individual entrepreneurs who are registered for the first time after the entry into force of these laws and the implementing regulations. Entrepreneurship in the productive, social and (or) scientific fields. Individual entrepreneurs, referred to in paragraph 1 of this paragraph, are entitled to apply a tax rate of 0 per cent from the date of their State registration as sole proprio business to no more than two continuously. tax periods within two calendar years. The types of entrepreneurial activity in the production, social and scientific fields, for which a tax rate of 0 per cent are established, shall be established by the constituent entities of the Russian Federation in accordance with paragraph 2 and Article 346-43, paragraph 2, of the Code of the Russian Federation on the basis of the Russian Classification of Services to the Population and/or the Russian Classification of Economic Activities. In the case of a taxpayer carrying out business activities for which a patent tax system is applied with a tax rate of 0 per cent and other business activities, The taxpayer is obliged to maintain separate income from the taxation system with a tax rate of the amount fixed by paragraph 1 of this article or other taxation regime. The laws of the constituent entities of the Russian Federation may impose restrictions on the application by taxpayers of the tax rate of 0 per cent specified in paragraph 1 of this paragraph, including: limitation of the average number of employees; limits to the limit of income from implementation determined in accordance with article 249 of this Code received by an individual entrepreneor in the execution of the species for which the tax rate applies to 0 per cent. In case of violation of the restrictions on the application of the tax rate in the amount of 0 percent established by this chapter and the law of the subject of the Russian Federation, the individual entrepreneor is considered to have lost the right to apply the tax. A rate of 0 per cent and the duty to pay the tax on the tax rate provided for in paragraph 1 or 2 of this article for the tax period in which the restrictions are violated. "; 3) in article 346-51: (a), paragraph 2 Amend the text as follows: " 2. Taxpayers pay taxes at the place of registration in the tax authority (unless otherwise stipulated by paragraph 3 of this article): (1) if the patent is received for a period of up to six months-in the amount of the full amount a tax on the date not later than the expiry of the patent; 2) if the patent is received from six months before the calendar year: one third of the tax amount not later than ninety calendar days after the start of the patent Patent actions; of two thirds of the tax amount, no later than the expiry date Patent actions. "; b) add to paragraph 3 as follows: " 3. Taxpayers who have lost the right to apply a tax rate of 0% in accordance with Article 346-50 of this Code, pay no later than the expiry of the patent. ". Article 2 1. This law shall enter into force on the date of its official publication. 2. The provisions of article 346-20, paragraph 4, of article 346-50, paragraphs 2 and 3 of article 346-51 of the second Tax Code of the Russian Federation of this Act). 3. The provisions of article 346-20, paragraph 4, and article 346-50, paragraph 3, of the Second Tax Code of the Russian Federation (as amended by the present Federal Act) Not applicable as from 1 January 2021. President of the Russian Federation Vladimir Putin Moscow, Kremlin December 29, 2014 N 477-FZ