LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 4, 2009 No. ShS-22-3/915 @

About informing taxpayers on the right of application of simplified taxation system and unified agricultural tax

Due to the arriving requests of tax authorities and taxpayers (further - the simplified tax system) and unified agricultural tax (further - single agricultural tax) the Federal Tax Service reports the following about issue of notifications on application of simplified taxation system.

By Item 1 of article 346.13 of the Tax Code of the Russian Federation (further - the Code) it is determined that the organizations and the individual entrepreneurs who showed willingness to pass to the simplified tax system give from October 1 to November 30 the year preceding year since which taxpayers pass to the simplified tax system, into tax authority in the place of the stay (residence) the statement.

According to Item 2 of article 346.13 of the Code the newly created organization and again registered individual entrepreneur have the right to submit the application for transition to the simplified tax system to five-day time from the date of the registration in tax authority specified in the certificate on registration in tax authority granted according to the paragraph 2 Items 2 of article 84 of the Code. In this case the organization and the individual entrepreneur has the right to apply the simplified tax system from the date of the statement them on accounting in tax authority specified in the certificate on registration in tax authority.

Provisions of Chapter 26.2 of the Code do not provide adoption of any decisions by tax authority according to the application submitted by the taxpayer.

In this regard, the tax authority has no bases for the direction to the taxpayer of notifications on opportunity or impossibility of application of the simplified tax system.

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