FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 21, 2014 No. 244-FZ

About introduction of amendments to articles 346.43 and 346.45 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma of the Russian Federation on July 4, 2014

Approved by Council of the Russian Federation on July 9, 2014

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 53, Art. 5023; 2012, No. 26, Art. 3447; 2013, No. 49, Art. 6335) following changes:

1) in Article 346.43:

a) in Item 7 the second offer to state in the following edition: "At the same time the maximum size potentially possible to receipt of annual earnings by the individual entrepreneur cannot exceed 1 million rubles if other is not stipulated in Item the 8th this Article.";

b) in Item 8:

add with subitem 1.1 of the following content:

"1. 1) for the purpose of establishment of the sizes potentially possible to receipt of annual earnings by the individual entrepreneur on types of activity to which the patent system of the taxation is applied to differentiate the territory of the subject of the Russian Federation on the territories of action of patents on municipalities (groups of municipalities), except for patents for implementation of the types of business activity specified in subitems 10, of 11, of 32, 33 and subitem 46 (in the part concerning delivery and peddling retail trade) Item 2 of this Article;";

state subitem 3 in the following edition:

"3) to establish the size potentially possible to receipt of annual earnings by the individual entrepreneur depending on:

average number of hired employees;

the number of vehicles, vehicle capacity, quantity of seats in the vehicle;

quantities of the isolated objects (areas) concerning the types of business activity specified in subitems 19, 45 - 47 Items 2 of this Article;

the territory of action of patents determined according to subitem 1.1 of this Item;";

c) state Item 9 in the following edition:

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