of February 21, 2012 No. ED-4-3/2858 @
About application of the tax rate of 0 percent
The Federal Tax Service sends for use in work the letter of Department of tax and customs and tariff policy of the Ministry of Finance of the Russian Federation of 06.02.2012 N 03-03-10/9 concerning application of separate provisions of article 284.1 of the Tax Code of the Russian Federation by the organizations performing both educational, and medical activities.
Bring this letter to tax authorities, and also to taxpayers.
Adviser of the public civil service of the Russian Federation 2 classes D. V. Egorov
LETTER of the MINISTRY OF FINANCE of the RUSSIAN FEDERATION of February 6, 2012 No. 03-03-10/9
The department of tax and customs and tariff policy considered the letter of FNS of Russia concerning application of separate provisions of article 284.1 of the Tax Code of the Russian Federation by the organizations performing both educational, and medical activities and reports the following.
By Item 1 of article 284.1 of the Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation) it is determined that the organizations performing educational and (or) medical activities in accordance with the legislation of the Russian Federation, having the right to apply the tax rate of 0 percent in case of observance of number of the conditions established by this Article.
For the purposes of application of the specified provision the educational and medical activities performed by the organizations shall enter the List of types of educational and medical activities approved by the order of the Government of the Russian Federation of 10.11.2011 N 917 (Item 1 of article 281.1 Tax Code of the Russian Federation).
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