FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 29, 2014 No. 477-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on December 16, 2014

Approved by the Federation Council on December 25, 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; 2002, No. 30, Art. 3021; 2008, No. 48, Art. 5519; 2012, No. 26, Art. 3447; 2014, No. 48, Art. 6660) following changes:

Article 346.20 to add 1) with item 4 of the following content:

"4. The tax rate in the amount of 0 percent for taxpayers - the individual entrepreneurs for the first time registered after entry into force of the specified laws and performing business activity in production, social and (or) scientific spheres can be established by the laws of subjects of the Russian Federation.

The taxpayers specified in paragraph one of this Item having the right to apply the tax rate in the amount of 0 percent from the date of their state registration as individual entrepreneurs continuously during two tax periods. The minimum tax, stipulated in Item the 6th Article 346.18 of this Code, in this case is not paid.

Types of business activity in production, social and scientific spheres concerning which the tax rate in the amount of 0 percent is established are established by subjects of the Russian Federation based on the All-Russian qualifier of services to the population and (or) the All-Russian Classifier of Economic Activities.

Following the results of tax period the share of the income from sales of goods (works, services) when implementing types of business activity to which the tax rate in the amount of 0 percent was applied in total amount of the income from sales of goods (works, services) shall be at least 70 percent.

By the laws of subjects of the Russian Federation restrictions for application by the taxpayers specified in paragraph one of this Item, the tax rate in the amount of 0 percent including in type can be set:

restrictions of average number of workers;

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