LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 18, 2012 No. ED-4-3/21514 @

About the direction of the letter of the Ministry of Finance of the Russian Federation of 11.12.2012 No. 03-11-09/98

The Federal Tax Service sends the letter of the Ministry of Finance of the Russian Federation of 11.12.2012 N 03-11-09/98 on the tax matter of the subsidies allocated from budgets of different level to taxpayers of unified imputed income tax.

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 11, 2012 No. 03-11-09/98

The department of tax and customs and tariff policy considered the letter on procedure for use of system of the taxation in the form of unified imputed income tax for separate types of activity and reports the following.

According to Item 1 of article 346.26 of the Tax Code of the Russian Federation (further - the Code) the system of the taxation in the form of unified imputed income tax for separate types of activity is installed by the Code, becomes effective regulatory legal acts of representative bodies of municipal districts, city districts, the laws of the federal cities of Moscow and St. Petersburg and is applied along with general system of the taxation and other tax regimes, stipulated by the legislation the Russian Federation about taxes and fees, to separate types of business activity.

According to item 4 of article 346.26 of the Code payment of unified imputed income tax by the organizations provides their release, including, from obligation on the tax discharge on profit of the organizations (concerning the profit got from the business activity assessed by unified imputed income tax).

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