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    Russian Finance Ministry

    In this accounting of assets, liabilities and business transactions in respect of business activities subject to taxation single tax on imputed income by taxpayers in general procedure. Taxpayers engaged in along with a business subject to tax a single tax on imputed income, and other types of business, calculate and pay taxes and Fees for these activities in accordance with other modes of taxation, provided the Code. On the basis of paragraph 1 of Art. 346.11, paragraph 4 of Art. 346.12 and Section 1, Art.

    346.26 Code of simplified taxation system may be used together with tax system in the form of a single tax on imputed income. Paragraph 8 of Art. 346.18 of the Code is established that taxpayers are transferred to individual activities to pay a single tax on imputed income certain activities in accordance with Sec. 26.3 of the Code, are separate records of income and expenditure for various special tax regimes. In case of failure of cost sharing in the calculation of tax base, calculated at the different special tax regimes, these costs are allocated in proportion to the shares of income in total income received by the application of these special tax regimes. Conduct of business separate account for use by taxpayers at the same time the tax system in the form of a single tax on imputed income and a simplified tax system is not installed Code.

    Thus, the organization develops and approves the order of separate accounting. In this way the organization used a separate accounting must be unambiguously attributed these or other indicators to different species business. Designed by an organization separate accounting procedures must be spelled out in the order of accounting policies or in any local document approved by order of the organization (Order of the individual entrepreneur), or multiple documents that together contain all the rules regarding the conduct of the organization of separate accounting. Its design must governed by Federal law from 21.11.1996 N 129-FZ “On Accounting”. Please also be advised that in accordance with the Regulations of the Ministry of Finance of the Russian Federation, approved by RF Government Decree from 30.06.2004 N 329 (hereinafter – Regulations), Regulation and Finance of Russia, approved by Order of the Russian Ministry of Finance from 23.03.2005 N 45n (hereinafter – Regulations), the Russian Finance Ministry considers individual and collective appeals of citizens and organizations on issues within the scope of the Ministry. Thus, in accordance with the Regulations and Rules of the Ministry of Finance of Russia, unless the law provides otherwise, shall not be considered on the merits treatment for the examination contracts, foundation and other documents of the organizations, as well as evaluation of specific business situations.

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