Tax Code Of The Russian Federation

PART TWO NO. 117-FZ OF AUGUST 5, 2000
(with the Amendments and Additions of March 30, July 9, 1999, January 2, 2000, December 29, 2000, May 30, August 6, 7, 8, November
27, 29, December 28, 29, 30, 31, 2001, May 29, July 24, 25, December
24, 27, 31, 2002, May 6, 22, 28, June 6, 23, 30, July 7, November 11, December 8, 23, 2003)
Adopted by the State Duma on July 19, 2000
Approved by the Federation Council on July 26, 2000

Part II
Section 8.1
Chapter 26.1
A Taxation System for Agricultural Producers(Uniform Agricultural Tax)
Chapter 26.2
The Simplified Taxation System
Chapter 26.3
Taxation System in the Form of the Uniform Tax on theImputed Income for the IndividualKinds of Activity
Chapter 26.4
Taxation System, When Implementing Agreementsof Products' Sharing

Chapter 26.2. The Simplified Taxation System


Article 346.11. General Provisions


 1. The simplified system of taxation shall be applied by organizations and by individual businessmen together with the general system of taxation (hereinafter referred to as the general taxation regime), stipulated by the legislation of the Russian Federation on taxes and fees.
 Transition to the simplified system of taxation or return to the general taxation regime shall be made by organizations and by individual businessmen voluntarily, in accordance with the procedure, stipulated in this Chapter.
 2. The application of the simplified system of taxation by organizations presupposes replacement of the payment of the tax on the profit of organizations, the tax on the property of organizations and the uniform social tax by the payment of a uniform tax, computed in accordance with the results of the economic activity of organizations in the tax period.
 The organisations using the simplified taxation system shall not be deemed payers of the value added tax, except for the value added tax payable under the present Code in the case of importation of goods into the customs territory of the Russian Federation.
 Organizations, applying the simplified system of taxation, shall pay insurance premiums for the obligatory pension insurance in conformity with the legislation of the Russian Federation.
 Other taxes shall be paid by organizations, applying the simplified system of taxation, in accordance with the general regime of taxation.
 3. The application of the simplified system of taxation by individual businessmen envisages replacement of the payment of the tax on the incomes of natural persons (with respect to the incomes, derived from the performance of a business activity), the tax on the property (as concerns the property, used for the performance of business activity) and of the uniform social tax from incomes, derived from business activity, as well as of the payments and other remunerations, computed in favour of natural persons, with the payment of the uniform tax, computed in accordance with the results of the economic activity in the tax period. The individual entrepreneurs using the simplified taxation system shall not be deemed payers of the value added tax, except for the value added tax payable under the present Code in the case of importation of goods into the customs territory of the Russian Federation.
 The individual businessmen, applying the simplified system of taxation, shall pay insurance premiums for the obligatory pension insurance in conformity with the legislation of the Russian Federation.
 Other taxes shall be paid by the individual businessmen, applying the simplified taxation system, in conformity with the general regime of taxation.
 4. For the organizations and the individual businessmen, applying the simplified system of taxation, shall be retained the currently operating procedure for making cash payments and for submitting statistical reports.
 5. The organizations and the individual businessmen, applying the simplified system of taxation, shall not be relieved of the discharge of their duties as tax agents, stipulated by the Code.

Article 346.12. Tax Payers


 1. Recognized as tax payers shall be the organizations and the individual businessmen, who have shifted to the simplified system of taxation and who have been applying it in the order laid down in the present Chapter.
 2. The organizations shall have the right to go over to the simplified system of taxation, if by the results of nine months of that year, in which the organization files an application for transition to the simplified system of taxation, the income from the realization, determined in conformity with Article 249 of the present Code, did not exceed 11 million roubles (not taking into account the value added tax).
 3. The following have no right to apply the simplified system of taxation:
  1)  organizations with affiliates and (or) representations;
  2)  banks;
  3)  insurers;
  4)  non-government pension funds;
  5)  investment funds;
  6)  professional securities market makers;
  7)  pawnshops;
  8)  organizations and individual businessmen, engaged in the production of excisable commodities, as well as in the extraction and the realization of useful minerals, with the exception of generally spread useful minerals;
  9)  organizations and individual businessmen, engaged in the games business;
  10)  notaries, engaged in the private activity;
  11)  organizations and individual businessmen, who are the parties to product division agreements;
  12)  Abolished as of January 1, 2004.
  13)  organizations and individual businessmen, shifted to the taxation system for agricultural commodity producers (the uniform agricultural tax) in conformity with Chapter 26.1 of the present Code;
  14)  organizations, in which the share of direct participation by other organizations comprises over 25 per cent. The given restriction shall not be spread to organizations, whose authorized capital fully consists from deposits of the social organizations of invalids, if an average-listed monthly number of invalids among their workers comprises at least 50 per cent, while the former's share in the remuneration of labour fund is not less than 25 per cent;
  15)  organizations and individual businessmen, an average number of whose workers in the tax (reporting) period, defined in accordance with the procedure, established by the State Statistics Committee of the Russian Federation, exceeds 100 people;
  16)  the organisations whose balance value of fixed assets and intangible assets assessed under the accountancy legislation of the Russian Federation exceeds 100,000,000 roubles.
 4. Organizations and individual businessmen, transferred under Article 26.3 of this Code to payment of the uniform tax on imputed earnings for individual types of activities in respect of one or several types of business activities, shall be entitled to apply the simplified system of taxation in respect of other types of business activities exercised by them. In doing this, limitations in respect of the amount of sales earnings, of the personnel number and the value of fixed assets and non-pecuniary assets, established by this Article with regard to such organizations and individual businessmen, shall be determined on the basis of all types of activities exercised by them.

Article 346.13. Procedure and Conditions for the Start and the Termination of Application of the Simplified Taxation System


 1. The organizations and the individual businessmen, which (who) have expressed their wish to go over to the simplified system of taxation, shall lodge an application in the period from October 1 to November 1 of the year, preceding the year, beginning with which the tax payers go over to the simplified system of taxation, to the tax body at the place of their location (at the place of their residence). In the application for transition to the simplified system of taxation the organizations shall report on the size of their incomes for nine months of the current year.
 The selection of basis of taxation shall have been done by the taxpayer before the beginning of the tax period in which the simplified taxation system is used for the first time. If a change occurs in the chosen taxation basis after the filing of an application for switching to the simplified taxation system the taxpayer shall notify accordingly the tax body before December 20 of the year preceding the year in which the simplified taxation system is used for the first time.
 2. The newly created organizations and newly registered individual businessmen, who have expressed their wish to go over to the simplified system of taxation, shall have the right to file an application for transition to the simplified system of taxation simultaneously with lodging an application for being put onto records in the tax bodies. In this case, the organizations and the individual tax payers shall have the right to apply the simplified system of taxation in the current calendar year as from the moment of establishment of the organization, or as from the moment of the natural person being registered as an individual businessman.
 3. The tax payers, applying the simplified system of taxation, have no right to go over to the general taxation regime until the end of the tax period, unless otherwise stipulated in the present Article.
 4. If in accordance with the results of the tax (reporting) period the tax payer's income exceeds 15 million roubles, or if the balance value of fixed assets and intangible assets assessed under the accountancy legislation of the Russian Federation exceeds 100 million roubles, such tax payer shall be seen as having shifted to the general taxation system from the start of that quarter, in which this excess has taken place.
 In this case, the sums of taxes subject to payment if the general taxation regime is applied, shall be computed and paid in the order, envisaged by the legislation of the Russian Federation on taxes and fees for the newly created organizations or the newly registered individual businessmen. The taxpayers specified in the present paragraph shall not pay a penalty and fine for a late monthly payments within the quarter in which these taxpayers switched to the general taxation regime.
 5. The tax payer is obliged to inform the tax body about his transition to the general taxation regime within 15 days after an expiry of the reporting (tax) period, in which his income exceeded the limits, set in Item 4 of the present Article.
 6. The tax payer, applying the simplified system of taxation, has the right to go over to the general taxation regime as from the start of a calendar year, having notified to this effect the tax body not later than on January 15 of the year, in which he supposes to shift to the general regime of taxation.
 7. The tax payer, who has passed over from the simplified system of taxation to the general taxation regime, has the right to go back to the simplified system of taxation not earlier than in one year after he has lost the right to apply the simplified system of taxation.

Article 346.14. Objects of Taxation


 1. Recognized as an object of taxation are:
  -  the incomes;
  -  the incomes, reduced by the amount of the outlays.
 2. An object of taxation shall be selected by the tax payer himself. The object of taxation cannot be changed by the tax payer in the course of the entire term of application of the simplified system of taxation.

Article 346.15. Procedure for Defining Incomes


 1. In defining the object of taxation, the organizations shall take into account the following incomes:
  -  the incomes from the realization of commodities (works, services), from the realization of the property and of the property rights, defined in conformity with Article 249 of the present Code;
  -  extra-realization incomes, defined in conformity with Article 250 of the present Code.
 While determining taxation basis the organisations shall not take into account the incomes envisaged by Article 251 of the present Code.
 2. When determining the object of taxation, the individual businessmen shall take into account their incomes, derived from the business activity.

Article 346.16. Procedure for Determining the Outlays


 1. When defining the object of taxation, the tax payer shall reduce the derived incomes by the following outlays:
  1)  the outlays on the acquisition of fixed assets (with an account for the provisions of Item 3 of the present Article);
  2)  the outlays on the acquisition of intangible assets;
  3)  the outlays on the repairs of the fixed assets (including of those rented);
  4)  rent (in particular, financial leasing) payments for rented (in particular, leased) property;
  5)  material outlays;
  6)  the outlays on the remuneration of labour, on paying temporary disability benefits in compliance with laws of the Russian Federation;
  7)  the outlays on the obligatory insurance of the workers and of the property, including insurance premiums for the obligatory pension insurance and premiums for the obligatory social insurance against industrial accidents and occupational diseases, paid in conformity with the legislation of the Russian Federation;
  8)  the sums of the value added tax on the acquired commodities (works and services);
  9)  an interest paid on the monetary funds (credits and loans), given over into use, as well as the outlays involved in the remuneration for the services, rendered by credit institutions;
  10)  the outlays on providing for the tax payer's fire security in conformity with the legislation of the Russian Federation, those on the services involved in guarding the property and in servicing the fire-alarm signalling system, as well as those on the acquisition of fire protection and other services of the guarding activity;
  11)  the amounts of customs payments made at the importation of goods into the customs territory of the Russian Federation which are not refundable to the taxpayer under the customs legislation of the Russian Federation;
  12)  the outlays on the maintenance of the official transport and those on the compensation for the use of personal private cars and motor cycles for official trips within the limits of the norms, fixed by the Government of the Russian Federation;
  13)  the outlays on business trips, in particular on:
  -  the worker's fares to the place of destination of the business trip and back to the place of his permanent work;
  -  the hire of living premises. In accordance with this Item of the outlays, subject to recompense shall also be the worker's outlays on the payment for additional services, rendered in hotels (with the exception of the outlays on the services in snack-bars and in restaurants, the outlays on the servicing in the room and of the outlays for the use of recreational and health-building objects);
  -  a daily or a field allowance within the limits of the norms, approved by the Government of the Russian Federation;
  -  the formalization and the issue of visas, vouchers, invitations and other similar documents;
  -  the consular and the airfield collections, the fees for the right to the entry, passage and transit of the automobile and of the other kinds of transport, for the use of sea channels and of other similar facilities, and other similar payments and fees;
  14)  the remuneration to a state and (or) to a private notary for the notarial formalization of documents. Such outlays shall be accepted within the limits of tariffs, approved in the established order;
  15)  the outlays on the auditor's services;
  16)  the outlays on the publication of business accounting reports, as well as on the publication and on the other kinds of revealation of other information, if the legislation of the Russian Federation imposes upon the tax payer the duty to carry out their publication (revelation);
  17)  the outlays on the stationery;
  18)  the outlays on the postal, telephone, telegraph and other similar services and the outlays on the remuneration of the communications services;
  19)  the outlays, involved in the acquisition of the right to the use of the software for computers and of the data bases under contracts with the possessor of the rights (under licence agreements). To these outlays shall also be referred the outlays on the renewal of the computer software and of the data bases;
  20)  the outlays on the advertising of the manufactured (acquired) and (or) of the realized commodities (works, services), of the trade mark and of the service mark;
  21)  the outlays on the preparation and on the development of new productions, workshops and aggregates.
  22)  the amounts of taxes and fees paid under the legislation of the Russian Federation on taxes and fees;
  23)  the expenses incurred as payment for the value of the goods acquired for further sale (reduced by the value of the expenses specified in Subitem 8 of the present item).
 2. The outlays, mentioned in Item 1 of the present Article, shall be accepted under the condition that they meet the criteria, indicated in Item 1 of Article 252 of the present Code.
 The outlays, described in Subitems 5, 6, 7 and 9-21 of Item 1 of the present Article, shall be accepted as applied to the procedure, envisaged for the computation of the tax on the profit of organizations in Articles 254, 255, 263, 264, 268 and 269.
 3. The outlays on the acquisition of fixed assets shall be accepted in the following order:
  1)  with respect to the fixed assets, acquired in the period of application of the simplified system of taxation at the moment of putting these assets into use;
  2)  with respect to the fixed assets, acquired by the tax payer before transition to the simplified system of taxation, the cost of the fixed assets shall be included into the outlays on the acquisition of the fixed assets in this order:
  -  as concerns the fixed assets with the term of useful life up to three years inclusive - in the course of one year of application of the simplified system of taxation;
  -  as concerns the fixed assets with the term of useful life from three to 15 years inclusive: in the course of the first year of application of the simplified system of taxation - 50 per cent of the cost, of the second year - 30 per cent of the cost, and of the third year - 20 per cent of the cost;
  -  as concerns the fixed assets with the term of useful life over 15 years - in the course of ten years of application of the simplified system of taxation, in equal shares of the cost of the fixed assets.
 In the course of the tax period the outlays shall be accepted in the reporting periods in equal shares.
 The cost of the fixed assets shall be accepted as equal to the residual cost of this property as at the moment of transition to the simplified system of taxation.
 When defining the terms of useful life of the fixed assets, one shall be guided by the Classification of the Fixed Assets Included into the Depreciation Groups, approved by the Government of the Russian Federation in accordance with Article 258 of the present Code. For the kinds of fixed assets, not named in this Classification, the term of useful life shall be fixed by the tax payer in conformity with the technical conditions and recommendations of manufacturer organizations.
 If the fixed assets, acquired after transition to the simplified system of taxation, are realized (transferred) before an expiry of three years as from the moment of their acquisition (as concerns the fixed assets with the term of useful life over 15 years - before an expiry of ten years as from the moment of their acquisition), the tax payer shall be obliged to recalculate the tax base for the entire period of the use of such fixed assets as from the moment of their acquisition till the date of their realization (transfer) with an account for the provisions of Chapter 25 of the present Code, and to pay an additional sum of the tax and of the fine.

Article 346.17. Procedure for Recognizing the Incomes and the Outlays


 1. In the present Chapter, taken as the date of receiving the incomes shall be the day of arrival of the funds onto the accounts in banks and (or) to the cashier's office, or of the receipt of other property (works, services) and (or) of the property rights (the cash-based accounting method).
 2. Recognized as the tax payers's outlays shall be the outlays after their actual remuneration.
 The outlays on the acquisition of fixed assets, recorded in the order stipulated in Item 3 of Article 346.16 of the present Code, shall be reflected on the last day of the reporting (tax) period.

Article 346.18. Tax Base


 1. If the object of taxation are the incomes of an organization or of an individual businessman, recognized as the tax base shall be the monetary expression of the incomes of the organization or of the individual businessman.
 2. If the objects of taxation are the incomes of an organization or of an individual businessman, reduced by the size of the outlays, recognized as the tax base shall be the monetary expression of the incomes, reduced by the size of the outlays.
 3. The incomes and the outlays, expressed in foreign currency, shall be recorded in aggregate with the incomes, expressed in roubles. The incomes and the outlays expressed in foreign currency, shall be recalculated into roubles in accordance with the official exchange rate of the Central Bank of the Russian Federation, established as on the date of receiving the incomes and (or) as on the date of making the outlays, respectively.
 4. The incomes, derived in kind, shall be recorded in market prices.
 5. When determining the tax base, the incomes and the outlays shall be defined by the progressive total as from the start of the tax period.
 6. The tax payer, who applies as an object of taxation the incomes reduced by the size of the outlays, shall pay the minimum tax in accordance with the procedure, envisaged in the present Item.
 The sum of the minimum tax shall be computed in the amount of one per cent of the tax base, which is comprised by the incomes, defined in accordance with Article 346.15 of the present Code.
 The minimum tax shall be paid, if the sum of the tax, computed in the general order, is less than the sum of the computed minimum tax.
 In the following tax periods, the tax payer has the right to include the sum of the difference between the sum of the paid up minimum tax and the sum of the tax, computed in the general order, into the outlays when computing the tax base, and among other things to increase the sum of the losses, which may be put off to the future in conformity with the provisions of Item 7 of the present Article.
 7. The tax payer, using as the object of taxation the incomes, reduced by the amount of the outlays, has the right to reduce the tax base by the sum of the loss, sustained in accordance with the results of the previous tax periods, in which the tax payer applied the simplified system of taxation and used as the object of taxation the incomes, reduced by the amount of the outlays. Seen as the loss shall in this case be an excess of the outlays, defined in accordance with Article 346.16 of the present Code, over the incomes, defined in accordance with Article 346.15 of the present Code.
 The loss, mentioned in the present Item, cannot reduce the tax base by more than 30 per cent. The remaining part of the loss may be put off to the next tax periods, but to no more than ten tax periods.
 The tax payer is obliged to keep the documents, confirming the volume of the sustained loss and the sum, by which the tax base was reduced in every tax period, in the course of the entire term of use of the right to reducing the tax base by the sum of the loss.
 The loss, sustained by the tax payer when he applies the general regime of taxation, shall not be accepted if he goes over to the simplified system of taxation.
 The loss, sustained by the tax payer when the applies the simplified system of taxation, shall not be accepted if he goes over to the general regime of taxation.

Article 346.19. Tax Period. Reporting Period


 1. Recognized as the tax period shall be a calendar year.
 2. Recognized as the reporting periods shall be the first quarter, a half year and nine months of a calendar year.

Article 346.20. Tax Rates


 1. If the object of taxation are the incomes, the tax rate shall be established in the amount of six per cent.
 2. If the object of taxation are the incomes, reduced by the amount of the outlays, the tax rate shall be established in the amount of 15 per cent.

Article 346.21. Procedure for the Computation and the Payment of the Tax


 1. The tax shall be computed as the percentages share of the tax base, corresponding to the tax rate.
 2. The sum of the tax in accordance with the results of the tax period shall be defined by the tax payer on his own.
 3. The tax payers, who have selected as the object of taxation the incomes, shall compute the sum of the quarterly advance payment on the tax in accordance with the results of every reporting period, proceeding from the tax rate and from the actually derived incomes, calculated by the progressive total as from the start of the tax period and till the end of, respectively, the first quarter, the half-year and nine months, with an account for the earlier paid sums of quarterly advance payments on the tax.
 The sum of the tax (of the quarterly advance payments on the tax), computed for the tax (reporting) period, shall be reduced by the said tax payers by the sum of insurance premiums for the obligatory pension insurance, which are paid in the same period of time in conformity with the legislation of the Russian Federation as well as by the amount of the temporary disability benefits paid out to workers. The sum of the tax (of the quarterly advance payments on the tax) cannot be reduced by more than 50 per cent with regard to insurance premiums for obligatory pension insurance.
 4. The tax payers, who have selected as the object of taxation the incomes, reduced by the amount of the outlays, in accordance with the results of every reporting period, shall compute the sum of the quarterly advance payment on the tax proceeding from the tax rate and from the actually derived incomes, reduced by the amount of the outlays, computed by the progressive total as from the start of the tax period and till the end of, respectively, the first quarter, the half-year and nine months, with an account for the earlier entered sums of the quarterly advance payments on the tax.
 5. The entered advance payments on the tax shall be set off against the payment of the tax in accordance with the results of the tax period.
 6. The entry of the tax and of the quarterly advance payments on the tax shall be effected at the place of location of an organization (at the place of residence of an individual businessman).
 7. The tax, subject to payment upon an expiry of the tax period, shall be paid not later than the term, fixed for submitting tax declarations for the corresponding tax period in Item 1 of Article 346.23 of the present Code.
 The quarterly advance payments on the tax shall be made not later than on the 25th day of the first month, next to the expired reporting period.

Article 346.22. Entry of the Sums of the Tax


 The sums of the tax shall be entered onto the accounts of federal treasury bodies to be subsequently distributed among the budgets of all levels and the budgets of the state extra-budgetary funds in conformity with the budgetary legislation of the Russian Federation.

Article 346.23. Tax Declaration


 1. The tax payers - the organizations shall submit tax declarations after an expiry of the tax (reporting) period to the tax bodies at the place of their location.
 The tax declarations in accordance with the results of the tax period shall be submitted by the tax payers - the organizations not later than on March 31 of the year, next to the expired tax period.
 The tax declarations in accordance with the results of the reporting year shall be submitted not later than in 25 days since the day of the end of the corresponding reporting period.
 2. The tax payers - the individual businessmen shall submit tax declarations after an expiry of the tax period to the tax bodies at the place of their residence not later than on April 30 of the year, next to the expired tax period.
 Tax declarations in accordance with the results of the reporting period shall be submitted not later than in 25 days since the day of the end of the corresponding reporting period.
 3. The form for the tax declarations and the procedure for filling them out shall be approved by the Ministry of Taxation of the Russian Federation.

Article 346.24. Tax Recording


 1. The tax payers shall be obliged to keep tax records on the indices of their activity, necessary for the computation of the tax base and of the sum of the tax on the basis of the book for recording the incomes and the outlays.
 2. The form of the book for recording the incomes and the outlays, and the procedure for reflecting in it economic transactions by organizations and by individual businessmen, applying the simplified system of taxation, shall be approved by the Ministry of Finance of the Russian Federation.

Article 346.25. Specifics in the Computation of the Tax Base in Transition from the General Regime of Taxation to the Simplified Taxation System, and from the Simplified Taxation System to the General System of Taxation


 1. Organizations, which have earlier applied the general regime of taxation with the use of the method of computations, shall fulfil the following rules when going over to the simplified system of taxation:
  1)  on the date of transition to the simplified system of taxation, into the tax base shall be included the sums of the monetary funds, received in the period of application of the general regime of taxation for the remuneration under the contracts, which the tax payer shall execute after going over to the simplified system of taxation;
  2)  on the date of transition to the simplified system of taxation, in the tax recording shall be reflected the residual cost of the fixed assets, acquired and paid for in the period of application of the general regime of taxation, in the form of the difference between the price of acquisition and the sum of the charged depreciation in accordance with the demands of Chapter 25 of the present Code.
 With respect to the fixed assets, recorded as the tax payer's, which shall be remunerated after transition to the simplified system of taxation, the residual cost to be defined in accordance with the present Item shall be recorded beginning with the month, next to that month during which the given object of fixed assets was paid for;
  3)  the monetary funds, received after transition to the simplified system of taxation, shall not be included into the tax base, if according to the rules for the tax recording by the method of computations, the said sums were included into the incomes when computing the tax base on the tax on the profit of organizations, while the general regime of taxation was applied;
  4)  the outlays, made by the tax payer after going over to the simplified system of taxation, shall be recognized as the outlays to be subtracted from the tax base as on the date of their effecting, if these outlays were settled in the period of application of the general regime of taxation, or as on the date of payment, if they were effected after the organization has shifted to the simplified system of taxation;
  5)  the monetary funds, entered after transition to the simplified system of taxation in payment for the tax payer's outlays, shall not be subtracted from the tax base, if before transition to the simplified system of taxation such outlays were taken into account in the computation of the tax base for the tax on the profit of organizations in conformity with Chapter 25 of the present Code.
 2. The organizations, 3which have applied the simplified system of taxation, shall observe the following rules as they go over to the general regime of taxation with the use of the method of computations:
  1)  the monetary funds, received after transition to the general regime of taxation, shall not be included into the tax base, if according to the rules for the tax recording the said sums were included into the incomes when the tax base was computed with the application of the simplified system of taxation;
  2)  the outlays, made by the tax payer in the period after transition to the general regime of taxation, shall be recognized as the outlays to be subtracted from the tax base as on the date of their effecting, regardless of the date when such outlays were settled.
 3. When transition is made to the general regime of taxation, in the tax records as on the date of the said period shall be reflected the residual cost of the fixed assets, defined proceeding from their initial cost minus the sums of depreciation, computed for the period of application of the simplified taxation system in accordance with the procedure, envisaged in Chapter 25 of the present Code. In this case, the sums of the outlays on the acquisition of fixed assets, accepted in the computation of the tax base for this period in conformity with the present Chapter, if they do not exceed the sums of depreciation, computed in conformity with Chapter 25 of the present Code, shall not reduce the residual cost of the fixed assets as on the date of the tax payer's transition to the general regime of taxation, while the obtained difference shall be recognized as an income in the transition to the general regime of taxation.

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