To determine a trading place, use the five features specified in the Tax Code of the Russian Federation. Only in this case, the services of leasing retail space are subject to the application of such a Single Imputed Income Tax.
It is necessary
Tax Code of the Russian Federation
Instructions
Step 1
When opening a retail trade enterprise, pay special attention to the choice of a trading place, focusing on the 5 signs given in the Tax Code of the Russian Federation.
Step 2
First of all, choose a part of real estate for a trading place: buildings, buildings, structures or a separate land plot. Select a retail location to use for the purpose of providing catering services to the public or retail sales transactions.
Step 3
As a confirmation of the appointment of a trading place, use title or inventory documents, or the very fact of providing services for the public catering or conducting retail sales.
Step 4
Only in this case can you apply the Unified Imputed Income Tax to this type of activity. In the event that a part of the leased area for a retail space is subleased, it is also subject to the Single Tax on Imputed Income.
Step 5
Also, take into account that a trading place cannot have sales areas in order to be able to apply the Unified Imputed Income Tax, and can also be located in a stationary trading network that does not have sales areas. Such objects include markets, kiosks, shopping malls, vending machines and similar objects. An object is recognized as a stationary trading network if the fact of its use for conducting trading activities is confirmed.
Step 6
Use for trading not only a stationary trading place, but also a mobile and / or collapsible one. Services for the lease (temporary possession, temporary use) of the selected place of trade, located in one of the objects of the stationary trade network, only if all five requirements are met, are subject to the Unified Imputed Income Tax.
