LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 2, 2009 No. ShS-22-3/906 @

About procedure for application of simplified taxation system and system of the taxation in the form of unified imputed income tax for separate types of activity

Due to the arriving requests of tax authorities and taxpayers if in the accounting (tax) period the taxpayer performs only the type of business activity falling under payment of unified imputed income tax, the Federal Tax Service reports the following about loss of the right to application of simplified taxation system.

According to Item 3 of article 346.13 of the Tax Code of the Russian Federation (further - the Code) the taxpayers applying the simplified taxation system having no right to switch over before the termination of tax period to other tax regime unless following the results of the accounting (tax) period the income of the taxpayer determined according to Article 346.15 and subitem 1 and 3 of Item 1 of article 346.25 of the Code exceeded 20 million rubles (taking into account coefficient deflator size) and (or) during the accounting (tax) period discrepancy to the requirements established by subitems 3 and 4 of Article 346.12 and Item 3 of article 346.14 of the Code is allowed.

At the same time the taxpayer applying the simplified taxation system having the right to switch over to other tax regime since the beginning of calendar year, having notified on it tax authority no later than January 15 of year in which he assumes to switch over to other tax regime (Item 6 of article 346.13 of the Code).

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