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The amendments are made to the Procedure for completion of the tax declaration on the united tax on imputed income for certain kinds of activity


The amendments are made to the Procedure for completion of the tax declaration on the united tax on imputed income for certain kinds of activity
2009-12-25 06:00

NEWS OF THE FEDERAL LEGISLATION

The amendments are made to the Procedure for completion of the tax declaration on the united tax on imputed income for certain kinds of activity

By the Order of the Ministry of Finance of Russia N 119n of November 19, 2009 (document is in Russian), on grounds of clause 7 of article 80 of the RF Tax Code (document is in Russian) and in accordance with the Federal Act N 213-FZ of July 24, 2009 (document is in Russian), the amendments have been putted to the Order of the Ministry of Finance of Russia N 137n " On approval of the form of tax declaration on the united tax on imputed income for certain kinds of activity and the Procedure for completion thereof" of December 8, 2008 (document is in Russian), by which in the new wording there is given clause 6.3 of section VI "Procedure for completion of Section 3 "Calculation of the sum of the united tax on imputed income for taxable period" of the Declaration " of the Annex N 2 to the Order. Now on code of line 030, there shall be reflected the sum of insurance payments for obligatory pension insurance, obligatory social insurance in the event of temporary disability and in connection which maternity, obligatory medical insurance, obligatory social insurance of accidents on production and professional diseases, paid (within calculated sums) for taxable period in accordance with legislation of the Russian Federation at paying of remuneration by taxpayers to employees involved in that spheres of activity of the taxpayer on which the united tax is paid, as well as the sum of insurance payments as fixed payments paid by sole entrepreneurs for their insurance. Accordingly, there is changed title of line 030 of Section 3 "Calculation of the sum of the united tax on imputed income for taxable period" of the Annex N 1 to the Order.

The Order shall putt into effect since the beginning of submission of the tax declaration for I quarter 2010.
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