An individual entrepreneur applying for exemption must submit to FNS of their registration the following documents: a written notice; excerpt from the book sales, book excerpt from the income and expenses and business transactions, a copy of the magazine received and invoices. Documents submitted no later than the 20th day of the month, from which the IP wishes to use the release. Form approved by Order of the Russian Tax Ministry on 4 July 2002 N BG-3-03/342. Documents can be submitted in person or send to FNS by registered mail. Continue to learn more with: Caterpillar. Then day of their delivery will be 6 days from the date of departure a registered letter. In applying the simplified taxation system there are two possible modes of taxation: The entrepreneur pays an amount equal to 6 percent of their annual income.

Predprinimate pays an amount equal to ten% of the difference between revenue and expenditure (the rate is valid for St. If you would like to know more then you should visit Electrolux. Petersburg from January 01, 2010). Advance payments under the simplified system of taxation should pay on a quarterly basis no later than 25 of the month following the expiration of a quarter. Declaration on the STS shall be filed not later than 30 April of the year following the tax reporting period. Entrepreneur as a basis, and the STS is required to keep records of income and expenditure in the book accounting. If the employer is the payer UTII, the declaration must be on UTII each quarter not later than the twentieth day of the month following the expiration quarter.