LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 28, 2012 No. 01-02-03/03-482

The Ministry of Finance of the Russian Federation in connection with the address considered question of charge of penalty fee on the income tax of the organizations (advance payments) for the organizations performing educational and (or) medical activities in case of non-compliance with conditions of application of the tax rate by them in the amount of 0 percent and reports the following.

The organizations performing the educational and (or) medical activities having the right to apply the tax rate in the amount of 0 percent in case of observance of conditions, the stipulated in Clause 284.1 Tax Code of the Russian Federation (further - the Code).

At the same time accomplishment of condition about share of the income from implementation of educational and (or) medical activities, and also from accomplishment of research and development in the total amount of the income is determined in general for tax period (i.e. calendar year).

Other conditions of application of the tax rate in the amount of 0 percent (availability of the corresponding licenses, number of employees of the organizations, qualification requirements to them, lack of transactions with bills of exchange and financial instruments of forward transactions) shall be carried out continuously during tax period.

Upon termination of each tax period during which the organizations applied the tax rate in the amount of 0 percent to tax authority they represent the data containing information on accomplishment by the organization of the conditions established by the Code.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info