LETTER OF DEPARTMENT OF TAX AND CUSTOMS AND TARIFF POLICY OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of August 24, 2009 No. 03-11-11/169

The department of tax and customs and tariff policy on letters from 07.07.2009 N 3-2-07/43, from 10.08.2009 N 3-2-07/57 and from 11.08.2009 N 3-2-07/59 (further - the Code) reports the following about procedure for application of provisions of articles 346.12 and 346.13 of the Tax Code of the Russian Federation.

According to Item 2 of article 346.12 of the Code of the organization could pass to simplified taxation system if following the results of nine months of that year in which the organizations submitted the application for transition to this system of the taxation, the income determined according to article 248 of the Code did not exceed 15 million rubles.

The specified extreme size of the size of the income of the organization limiting the right of transition to simplified taxation system was subject to indexation on the coefficient deflator established annually for each next calendar year and considering change of consumer prices of goods (works, services) in the Russian Federation for the previous calendar year, and also on coefficients deflators which were applied according to this Item earlier. The coefficient deflator was determined and was subject to official publication according to the procedure, established by the Government of the Russian Federation.

In the called procedure according to item 4 of article 346.13 of the Code the extreme size of the size of the income of the taxpayer (both the organization, and the individual entrepreneur) limiting the right to application of simplified taxation system following the results of the accounting (tax) period was subject to indexation.

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