There are approved the forms of documents necessary for record of organizations and sole traders as taxpayers of the united tax on imputed income for certain activities kinds
In accordance with requirements of
article 346_28 of the Russian Federation Tax Code, organizations
and sole traders making entrepreneurial activity, transferred
by decisions of authorities of municipal regions, city districts,
legislative (representative) bodies of state power of cities
of the federal importance - Moscow and Saint-Petersburg to payments
of the united tax, are obliged to be putted into records in
a tax authority:
- at the place of entrepreneurial activity;
- at the place being of organization (place of living
of sole trader) - on entrepreneurial activity kinds specified
in subclauses 5, 7 (in the part concerning delivery retail trade)
and in subclause 11 of clause 2 of
article 346_26 of the RF Tax Code.
Putting into records
of an organization or a sole trader as taxpayer of the united
tax, which make entrepreneurial activity on territories of several
city districts or municipal regions, on several intercity territories
of cities of the federal importance - Moscow and Saint-Petersburg
on which territories several tax authorities are effecting,
shall be provided in that tax authority, on which authorized
territory place of activity is located specified in the application
on putting into records and putting off records of organizations
and sole traders as taxpayers of the united tax.
