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LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of April 25, 2014 No. State Duma-4-3/8232 @

About application of simplified taxation system

Of 21.03.2014 No. 6-FKZ "About acceptance to the Russian Federation of the Republic of Crimea and education as a part of the Russian Federation of new subjects - the Republic of Crimea and the federal city of Sevastopol" is determined by article 15 of the Federal constitutional Law that the legislation of the Russian Federation on taxes and fees is applied in the territories of the Republic of Crimea and the federal city of Sevastopol from 01.01.2015.

Till January 1, 2015 in the territories of the Republic of Crimea and the federal city of Sevastopol of the relation on establishment, introduction and collection of taxes and charges, including on establishment of tax benefits, and also the relations arising in the course of implementation of tax control, appeal of acts of tax authorities, actions (failure to act) of their officials and accountability for making of tax offense are regulated by regulatory legal acts according to the Autonomous Republic of Crimea and the city of Sevastopol, Republic of Crimea and the city with special status of Sevastopol, the Republic of Crimea and federal city of Sevastopol.

According to Item 21 of the Regulations on features of application of the legislation on taxes and fees in the territory of the Republic of Crimea during transition period approved by the Resolution of the State Council of the Republic of Crimea of 11.04.2014 No. 2010-6/14, the legislation of the Russian Federation on taxes and fees, except for the provisions governing the relations on establishment, introduction and collection of the land tax and collection of the state fee it is applied in the territory of the Republic of Crimea to legal entities whose location is the territory of the Republic of Crimea, and the individual entrepreneurs living in the territory of the Republic of Crimea, data on whom are entered respectively in the Unified State Register of Legal Entities (further - the USRLE) and the Unified State Register of Private Entrepreneurs (further - the Unified State Register of Individual Entrepreneurs), - from the date of entering of data into the specified state registers.

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