LETTER OF THE FEDERAL TAX SERVICE

of January 25, 2010 No. MH-22-6/50

About increase in the amount of the state tax for state registration of legal entities and individual entrepreneurs

1. According to Item 1 of article 333.33 of the Tax Code of the Russian Federation (of 27.12.2009 N 374-FZ "About introduction of amendments to article 45 parts one and in Chapter 25.3 of part two of the Tax Code of the Russian Federation and separate legal acts of the Russian Federation, and also about recognition voided the Federal Law "About Charges for Issue of Licenses for Implementation of the Types of Activity Connected with Production and Turnover of Ethyl Alcohol, Alcoholic and Alcohol-containing Products") since January 30, 2010 the state fee for state registration of legal entities and individual entrepreneurs is paid to editions of the Federal Law in the following sizes:

- for state registration of the legal entity, except for state registration of liquidation of legal entities and (or) state registration of political parties and regional departments of political parties, - 4 000 rubles;

- for state registration of the changes made to constituent documents of the legal entity and also for state registration of liquidation of the legal entity, except as specified, when liquidation of the legal entity is made according to the procedure of application of insolvency proceeding, - 800 rubles;

- for state registration of a person as an individual entrepreneur - 800 rubles;

- for state registration of the termination of activities by physical person as the individual entrepreneur - 160 rubles;

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