of June 18, 2018 No. 695
About approval of the list of types of tourist and recreational activities for application of the tax rate of 0 percent on the income tax of the organizations
According to the subitem 2 of Item 3 of article 284.6 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:
1. Approve the enclosed list of types of tourist and recreational activities for application of the tax rate of 0 percent on the income tax of the organizations.
2. This resolution becomes effective from the date of its official publication.
Russian Prime Minister
D. Medvedev
Approved by the Order of the Government of the Russian Federation of June 18, 2018, No. 695
|
Code on the All-Russian qualifier |
Name of type of activity |
|
49.31.25 |
transportation of passengers by the funiculars, suspended ropeways and elevators which are part of city or suburban transport system |
|
49.39.2 |
transportation of passengers by the funiculars, suspended ropeways and ski elevators which are not part of intracity, suburban or city and suburban transport systems |
|
55.1 |
activities of hotels and other places for temporary residence |
|
55.2 |
activities for provision of places for short-term accommodation |
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