Implied Tax System posted by on July 12, 2017

Implied Implied tax system tax system tax regime is mandatory for those organizations and individual entrepreneurs who carry out activities provided for by law, in accordance with the requirements imposed by law. By law, imputed tax system does not have the right to use in their work organization and individual entrepreneurs, in which: – the average number of employees exceeds 100 people – individuals own less than 75% of the share capital (except for businesses that use labor of disabled persons). Organization and company applying imputed tax system, are exempt from: o the value added tax; o the unified social tax; o corporate income tax (for entrepreneurs – Tax income individuals); o property tax. Concerning other taxes and fees, with the tax system remains vremenennoy operating procedure for their payment. Single tax rate when using the imputed the tax system is the same for all and 15% of imputed income. However, paid a single tax based not on actual income, but from the fact that you legally established in accordance with the type activity, location, number of employees and other conditions. By law, imputed tax system does not have the right to use in their work organization and individual entrepreneurs in of which: – the average number of employees exceeds 100 people – individuals own less than 75% of the share capital (except for businesses that use labor of disabled persons). Organizations and businesses that use imputed tax system, are exempt from: o the value added tax; o the unified social tax; o corporate income tax (for individual entrepreneurs – the tax on income of individuals); o property tax. By law, imputed tax system does not have the right to use in their work organizations and individual entrepreneurs, in which: – the average number of employees exceeds 100 people – Individuals own less than 75% of the share capital (except for businesses that use labor of disabled persons). Organizations and enterprises applying imputed tax system, are exempt from: o value added tax; o the unified social tax; o corporate income tax (for individual entrepreneurs – the tax on income of individuals); o property tax.