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When combining SPE and STS, the entrepreneur needs to keep separate records of employees

Legal advice 30.10.2018 at 12:39

Legal advice


combining SPE and STS shall maintain separate accounting of the average number

the workers employed in business activities for

these regimes. Such explanations are contained in the letter

, Department of tax and customs policy of the Ministry of Finance of Russia from 20

Sep 2018 No. 03-11-12/67188. Financiers noted that the average

the number of employees of the entrepreneur in SPE, including

working under civil contracts, may not exceed

tax period, 15 people in all types of activities at this

spetsrezhime (clause 5 of article 346.43 of the Tax code). In addition, this

the restriction may not relate to other regimes of taxation,

as it is written in the Chapter governing that is PSN. This position

supported including the jurisprudence of the higher courts (Definition,

Supreme Court of the Russian Federation from June 1, 2016. No. 306-KG16-4814).

will Add

that the patent can be combined with any system of taxation,

and STS (section 1 of article 346.43 of the tax code). In this case legal entities and individual entrepreneurs cannot

to apply the STS if the average number of employees for the tax

period or any accounting period exceeds 100 people (sub. 15 section 3 of article

346.12 of the tax code).

Thus, the number of FE employed

in activities which used PSN should not be used in conjunction with

number of staff employed in STS.