General provisions

GENERAL PROVISIONS

The system of levying unified tax on imputed income for separate forms of activity assumes the establishment of a base yield for areas of entrepreneurial activity, in which the implementation of tax control is made more difficult
Taxpayers of the unified tax on imputed income are freed from paying the majority of taxes collected upon application of the general tax regime

No longer paid	Still paid
Tax on corporate profit (personal income tax) VAT (except for VAT on exported goods) Sales tax Unified social tax Enterprise (personal) property tax	Pension insurance charge Charge for social insurance against work-related injuries and occupational diseases Other federal, regional and local taxes (advertising tax, transport tax, land tax and others)

The withdrawal of the taxes listed above extends only to operations, assets and obligations linked to entrepreneurial activity taxable by the unified tax on imputed income. Taxpayers, who along with this activity also perform a different type of entrepreneurial activity are obliged to maintain a separate record and pay appropriate taxes and charges

	Types of activity
	Domestic services Veterinary services Services related to fixing, technical assistance and washing of vehicles Retail trade (if the sales area is not more than 150 square metres) or sales via a moving trade network Transport services rendered by organisations and individual entrepreneurs operating not more than 20 vehicles Catering trade (if the sales area does not exceed 150 square metres)

	How is social insurance provided?
	Employers applying this system may decide to pay voluntary charges to the Social Insurance fund (3% of the tax base). As long as voluntary charges are paid for six months, such employers get the right to pay sick leave allowances to their employees out of means of the Insurance fund. Otherwise, only a part of allowances (a minimum monthly pay) is paid by the Insurance fund, while the remaining due shall be paid by employers out of their means.

Contents / general provisions

GENERAL PROVISIONS