of December 29, 2012 No. ED-4-3/22651 @
About application of regulations of the Federal Law of 25.06.2012 No. 94-FZ
The Federal Tax Service concerning application of regulations of the Federal Law of 25.06.2012 N 94-FZ "The first and second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation" (further - the Federal Law of 25.06.2012 N 94-FZ) regarding transition of taxpayers to system of the taxation in the form of ENVD in voluntary procedure reports the following about modification of parts.
About application of Item 3 of article 346.28 of the Tax Code of the Russian Federation in edition of the Federal Law of 25.06.2012 N 94-FZ (further - the Code) regarding registration in tax authorities of the organizations and individual entrepreneurs who showed willingness to pass to payment of ENVD.
According to Item 2 of article 346.28 of the Code of the organization and the individual entrepreneurs who showed willingness to pass to payment of ENVD shall be registered as taxpayers of ENVD in tax authority.
According to paragraph one of Item 3 of article 346.28 of the Code since January 1, 2013 the organizations or the individual entrepreneurs who showed willingness to pass to payment of the single tax submit to tax authorities within five days from the date of the beginning of use of system of the taxation in the form of ENVD the statement for registration as taxpayers of ENVD.
Start date of use of system of the taxation in the form of ENVD is specified by the organization (individual entrepreneur) in the application submitted to tax authority in the form established by FNS of Russia.
Thus, since January 1, 2013 taxpayers of the single tax are the organizations and the individual entrepreneurs who showed willingness to apply system of the taxation in the form of ENVD and the applications for registration which submitted to tax authority as taxpayers of the specified tax.
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