Contents / the order of introducing the unified tax on imputed income. taxpayers

The order of introducing the unified tax on imputed income.

Unified tax on imputed income is introduced by laws of RF subjects, which define:

the order of introduction of the unified tax on imputed income on the territory of the respective subject of the RF
types of entrepreneurial activity in respect to which the unified tax is introduced within the limits determined by the Tax Code
the value of correcting coefficient of the base yield taking into account the range of goods (work, services), seasonality, work time, amount of income and others (coefficient K2)

TAXPAYERS


		TAXPAYERS


	ORGANISATIONS


	INDIVIDUAL ENTREPRENEURS


		carrying on business activity subject to the unified tax on imputed income on the territory of an RF subject, in which the unified tax on imputed income has been introduced


	Taxpayers not registered with tax bodies in the RF subject where they carry on business activity subject to the unified tax on imputed income must register with the tax bodies at the place of such activities and pay the unified tax on imputed income established in this subject of the RF.