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News of the Federal Legislation

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News of the Federal Legislation


There are approved the forms of applications on record of organizations and individual entrepreneurs - payers of the united social tax on imputed income in the tax body at the place of making entrepreneurial activity
2008-03-12 06:00

NEWS OF THE FEDERAL LEGISLATION

There are approved the forms of applications on record of organizations and individual entrepreneurs - payers of the united social tax on imputed income in the tax body at the place of making entrepreneurial activity

The Order of the Federal Tax Service of Russia N MM-3-6/45@ of February 5, 2008 (document is in Russian) approves the forms used for record of taxpayers in the tax body at the place of performance of the entrepreneurial activity specified in clause 2 of article 346.26 of the Tax Code of the Russian Federation (document is in Russian):

- the form N ENVD-1 "Application on record of organization - payer of the united tax on imputed income in the tax body at the place of performance of the entrepreneurial activity being subject for taxation by means of the united tax on imputed income";
 
- the form N ENVD-2 "Application on record of individual entrepreneur - payer of the united tax on imputed income in the tax body at the place of performance of the entrepreneurial activity being subject for taxation by means of the united tax on imputed income".
 
According to rules of article 346.28 of the Russian Federation Tax Code, taxpayers making kinds of entrepreneurial activity specified in clause 2 of article 346.26 of the Tax Code shall get registered in tax bodies at the place of performance of the activities within 5 days from the beginning of the activities and pay the united tax enforced in these municipal districts, town okrug, cities of federal importance Moscow and Saint-Petersburg.
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