What is considered the start date of business activity? When is a company considered registered and can begin operations? What information do you need to provide to register a company?

A form for a certificate confirming the main type of economic activity is submitted annually by policyholders to the territorial branch of Social Insurance at the place of their registration. Drawing up the document is mandatory for all enterprises, as well as separate divisions that independently issue remuneration to staff. How to fill out a certificate confirming the main type of economic activity for the Social Insurance Fund - an example below. What are the deadlines for delivery? Who should not specify income? All the answers are in this article.

Certificate form to confirm the main type of economic activity in 2017

The law approving the current form of a certificate confirming the main type of economic activity of the Social Insurance Fund was adopted quite a long time ago (No. 55 of January 31, 2006). But when drawing up a document, enterprises need to carefully monitor changes in the forms so as not to subsequently face a refusal to accept the report. A detailed sample of filling out is given below, but for now let’s decide who is required to submit the certificate and within what time frame.

The significant changes that took place this year in the regulation of insurance premiums (a new Chapter 34 of the Tax Code came into force on January 1, 2017) did not in any way affect the procedure for calculating insurance premiums regarding injuries. As before, employers-legal entities are required to calculate the specific percentage of OKVED workers (if the number of types is 2 or more) in the overall revenue of the enterprise. The same goes for submitting reports in Form 4-FSS to your Social Insurance department, and paying contributions to the details of the social fund, and not the Federal Tax Service.

The purpose of the document becomes clear if you understand the information that the policyholder must indicate. First of all, of course, this is data on income excluding VAT. But the main goal is to determine the class of professional risk according to the main OKVED, which mainly generated the company’s profit over the past year. At the moment, 32 classes have been established, each of which has an equivalent tariff for injuries: from 0.2% for class 1 to 8.5% for the last, class 32 (Law No. 179-FZ of December 22, 2005).

Separate rules apply to the following categories of policyholders:

• Newly created companies - a certificate confirming income by type of economic activity is submitted by organizations registered in 2017 until April 15, 2018. At the time of opening, the policyholder applies the tariff according to OKVED, specified in the registration documents, as the main one.
• Separate divisions - branches that independently carry out settlements with personnel under employment contracts and submit reports to the territorial office of the Social Insurance Fund, are required to submit a certificate separately from the parent company, at their location. If branch employees receive a salary from the parent organization, income by type of OKVED is confirmed for the enterprise as a whole and 1 certificate confirming the main type of economic activity is submitted.
• Individual entrepreneurs do not have to annually confirm the amount of income from work types of their activities (clause 10 of the Rules from Resolution No. 713 of 12/01/15). In this regard, the document flow of individual entrepreneurs is simplified, and the tariff is set one-time, upon registration of a business, based on data from the Unified State Register of Individual Entrepreneurs. However, when changing OKVED workers and switching from one type of activity to another, you will still have to notify the Social Insurance authorities by providing confirmation in a general form and within the required time frame.

Rules for filling out a certificate confirming the main type of economic activity

To draw up a certificate at the choice of the policyholder, one of the possible methods is used - electronic or paper format. If an enterprise generates a document “on paper”, corrections and cross-outs are not allowed - this will lead to a refusal to accept the forms by the FSS specialist.

How to submit a certificate? It’s very simple: either by visiting a Social Insurance office, or by sending a complete package of documents by mail, or by generating electronic documents. Each method has its own characteristics:

1. Personal visit to the Social Insurance Fund - do not forget to prepare 2 sets of documentation so that one of them contains a mark confirming the fulfillment of the policyholder’s obligation to confirm the main type of OKVED.
2. By mail - it is recommended to send documents in the form of a valuable letter with the obligatory presence of a list of attachments, which lists the reporting forms. In this case, the second copy remains in the organization, and confirmation is a postal inventory with the department’s seal.
3. Electronically - this method is the most convenient, but preliminary preparation is required. The policyholder must obtain an electronic key in advance, for which he will still have to visit Social Insurance. But a single visit will free you from further loss of time, allowing you to organize electronic document management with the Social Insurance Fund.

Download a certificate confirming the main type of economic activity.

An example of filling out a certificate confirming the type of economic activity

To correctly and without errors fill out a certificate confirming the main type of economic activity - a sample here, read the practical example of document formation.

To begin with, the company's accountant enters registration information - address, name of the enterprise, full names of responsible persons, start date of work. Then, in section 9, the calculation of income for the types of OKVED that took place over the past year is reflected.

Note! In connection with the entry into force of Classification OKVED2 from 01/01/17 according to Order of the Ministry of Labor No. 851n dated 12/30/16, a new certificate confirming the main type of economic activity is drawn up for 2016 according to the old OKVED. The changes will need to be taken into account when preparing documents for the Social Insurance Fund for 2017.

In our example, the organization Impulse LLC had 2 types of activities over the past 2016:

1. For rental of non-residential premises - income amounted to 2,070,000 rubles.
2. For wholesale trade in building materials - income is 155,000 rubles.

For distribution, a proportion formula was used, according to which the main OKVED is established as the rental of non-residential premises with a specific share of income of 93%. It is also transferred to the policyholder’s application and the tariff for accrual and payment of injuries is selected based on it. The second OKVED (trade) with a share of 7% is additional.

The work of any enterprise requires not only the constant implementation of modern methods of increase, but also qualified work in the field of conducting financial and economic activities.

Definition of the concept

The definition of financial and economic activity means the purposeful activities of employees, which should optimize the company’s work on the basis of certain calculations.

This type of activity is characterized, first of all, by the volume of sales of finished products, the quantity and range of goods produced.

Volume of products produced depends on factors such as:

• level of production capacity;
• sufficient amount of raw materials;
• availability of the necessary equipment;
• availability of sufficient labor force;
• established sales of finished products.

Despite the fact that the financial and economic activities of an enterprise depend on many factors, not all of them are amenable to formal assessment.

For forming an assessment special attention is paid to such resources as:

• labor;
• material;
• financial.

Goals

Each operating enterprise has its own goal, which is set directly by the managers themselves.

Financial and economic activities in this is a tool to solve the assigned problems.

This type of activity must be purposeful. To achieve its effective performance, it is necessary to constantly balance common sense and calculations.

The risk of making the wrong decision in terms of financial and economic activities is always high, which can lead to a deterioration in the situation of the enterprise and a deviation from the set course.

If you have not yet registered an organization, then easiest way This can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to simplify and automate accounting and reporting, then the following online services will come to the rescue and will completely replace an accountant at your enterprise and will save a lot of money and time. All reporting is generated automatically, signed electronically and sent automatically online. It is ideal for individual entrepreneurs or LLCs on the simplified tax system, UTII, PSN, TS, OSNO.
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Procedure

Conducting financial and economic activities primarily depends on a properly drawn up plan, which consists of parts such as:

• title part;
• content;
• text part;
• tabular part.

Let's consider each of the points in more detail.

Header part

This part specifies the officials who has the right to formulate the purpose of management similar activities, with mandatory stamp confirmation.

Besides indicated:

• name of the enterprise;
• document creation date;
• business location address.

At the end there is a number and signature.

This part of the plan for conducting financial and economic activities has the smallest volume and includes content of the text and tabular parts.

Text part

In this part of the document must be clearly stated:

• the purpose of carrying out the labor activity of the enterprise or its separate division;
• type of work and description of their paid part;
• the total value of all property of the enterprise at the time of drawing up this document;
• other additional information that is added at the request of management.

Tabular part

To this part of the plan are recorded:

• information about the financial condition of the enterprise (financial assets and other liabilities);
• information about the company's receipts and payments.

Financial condition indicators enterprises are always reflected for the last reporting period.

It is worth noting that in the tabular part must be indicated:

• amount of debt;
• the amount of credit debt;
• the total value of the enterprise's property.

Display planned indicators for payments must always be generated in the “Payments” section.

First of all, they must be directed:

• to pay the company's employees;
• to pay taxes;
• for the purchase of necessary equipment to ensure stable operation of the enterprise, raw materials, and so on.

The entire process of conducting financial and economic activities must be monitored by the top management of the enterprise in order to avoid deterioration of the situation.

The procedure for forming the Financial and Economic Activities Plan of an institution is discussed in the following video tutorial:

Required documents

Keeping records of budgetary enterprises is carried out using accounting accounts in strict accordance with, which is approved by the Government of the Russian Federation. Its structure is formed based on international standards.

To the account grouping database qualification laid down economic features of the enterprise's business operations.

The formed structure of the Chart of Accounts allows, if necessary, to obtain all the necessary information when conducting financial and economic activities.

All accounts that are necessary to conduct financial and business activities consist of several groups, namely:

• balance;
• off-balance sheet.

In turn, balance sheet accounts include 8 classes. Let's take a closer look:

1. 1 class. Non-current assets. All accounts from this class are primarily used when accounting for tangible and intangible assets of an enterprise. These assets are intended for long-term use and in no case serve as a sale or expenditure in the coming year.
2. 2nd grade. Inventories. This class of accounts takes into account the assets of material turnover that are on the balance sheet of the enterprise and will be sold during the year.
3. 3rd grade. Funds, accounts and other assets. In 3rd grade those funds are taken into account, which display the current state of assets, namely:
   • cash balance;
   • presence in banking organizations;
   • settlement with debtors.
4. 4th grade. Own financial capital. Account documentation from this class is used when determining results execution of various organizations.
5. 5th grade. Long-term commitments. Documentation in this class is used to record obligations for which payment will be made at the beginning of the next year.
6. 6th grade. Current responsibility. Documents according to which settlement of obligations will be made during the current year.
7. 7th grade. Profit. From this class, documents that display income from budgetary and own funds are taken into account.
8. 8th grade. Expenses. Documentation is used in the process of accounting for actual and budgetary waste of an enterprise.
9. In addition to the main documentation from these accounts, others are also used. They are classified as class 0. 0 class. Off-balance sheet accounts. This documentation is used when calculating material assets, other assets and liabilities.

It is worth noting that this documentation from these classes is an integral part of the effective management of the financial and economic activities of the enterprise. If you ignore any document, efficiency can be significantly reduced.

Analysis order

The main role in the efficiency of the enterprise is played by analysis of financial and economic activities.

IN based on analysis lies economic science, which, first of all, allows us to give:

• economic assessment of the enterprise’s activities;
• assessment of the property and financial condition of the enterprise;
• the economic situation of the enterprise as a whole.

The main goal of this analysis is to identify unused funds and their further implementation to improve the economic situation of the enterprise, including the efficiency of the production part.

Upon completion of the analysis of the financial and economic activities of the enterprise, decisions are made on further actions aimed at achieving the set goals.

A simple example of this.

The rate of consumption of raw materials, which is spent on the production of products, is established taking into account its optimal reduction in volume, which will not affect the quality of the finished product, but at the same time, the level of competitiveness increases.

By analyzing financial and economic activities, you can easily see the correctness or incorrectness of actions that contributed to the deterioration of the quality of the goods, and thus caused losses to the enterprise.

For financial and economic analysis of the enterprise comes with a huge responsibility.

With its help, you can identify the presence of any financial problems in an enterprise, discover the reasons for their occurrence, and also determine further actions that will help resolve them as quickly as possible. Using this analysis, you can determine the level of solvency and the degree of the enterprise, including predicting a possible situation related to insolvency.

In the process of conducting financial and economic analysis can be identified factors that, if further ignored, can lead to...

Today it is impossible to imagine the activities of any enterprise that would not conduct such an analysis. According to statistics, more than 70% of enterprises, after conducting such an analysis, were able to predict their possible bankruptcy, and moreover, find ways to eliminate financial problems and avoid insolvency.

Based on the analysis results Can:

• identify factors deteriorating the economic condition of the enterprise;
• find ways to effectively improve activities;
• eliminate internal factors influencing financial and economic activities;
• see the overall picture of financial and business activities.

The goals and rules for analyzing the financial and economic activities of an enterprise are described in the following video lecture:

Since 2019, all issues related to pension and medical contributions have been controlled by the Federal Tax Service. However, payments for injuries and the need to confirm OKVED remained the responsibility of social insurance.

The rate for contributions for accidents and occupational diseases (accidents and occupational diseases) depends on the type of business of the legal entity and individual entrepreneur. The higher the risk, the higher the percentage of the contribution.

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If the company does not declare its main activity, the Social Insurance Fund will calculate contributions for injuries at the maximum rate specified in the Unified State Register of Legal Entities. This rule was approved by the Government in Resolution No. 551 of June 17, 2016.

How to determine it

The procedure for certifying a type of economic activity consists of several sequential actions:

Establishing the key type of business	It is revealed based on the results of the past year. To do this, calculate the amount of profit from sales (work, services) for each type of work in 2019. The formula calculates the share of each type in the total income: Share of 1 type of business = Revenue for 1 type / Total revenue * 100%. Profit for calculation is taken without VAT. Activities with the maximum share in total revenue will be considered the main ones for 2019. If several types of business have the same share, then the leading one is the one that has the highest risk class according to the Classifier of the Ministry of Labor (Order No. 625n dated December 25, 2012). If a company was engaged in only one activity in a year, it will be the key activity in the next year, regardless of those specified during registration.
Preparation of documents	To the Social Insurance Fund, the organization provides 2 documents confirming the leading type of business: a certificate and an application. For 2019, these papers must be submitted by April 15, 2019. All enterprises, with the exception of small ones, must also provide a copy of the explanation of the balance sheet for 2019. The note is formatted arbitrarily: in the form of a table or text document. The certificate is issued on the form given in Appendix 2 of the Procedure adopted by the Ministry of Health and Social Development in Order No. 55 of January 31, 2006 (hereinafter referred to as the Procedure). The form has not changed and is what should be filled out in 2019. Appendix 1 of the above document contains an application form for an OKVED certificate.
Submitting papers to the Social Insurance Fund	Completed documents are submitted to the FSS office. To do this, you can use the following methods: bring in person; deliver by courier by proxy; send electronically via the Internet. To send electronically, you can use the government services website; you must first register on it. If you have a specialized program, documents, like any reports, can be sent to the fund.
Receiving a notification from the FSS	Based on the accepted papers, social insurance assigns the applicant a percentage of contributions from the National Social Security and Social Security for 2019. The applicant is informed about this within two weeks from the date of submission of papers, i.e. until the end of April. When sending papers through the government services website, information about the tariff can be seen in the portal’s personal account.

Before receiving the rate, the injury payment is calculated and transferred according to the 2019 tariff. If the Social Insurance Fund increases the risk class for 2019, then the calculated contributions must be adjusted and paid. In this case, penalties and late fees are not applied. When the rate decreases, an overpayment is created, which should be taken into account in future calculations and an updated calculation for the 1st quarter of 2019 should be submitted to the fund.

Who is required to submit the document?

All legal entities are required to confirm the main type of business, including those that had no revenue and were not engaged in business.

If a company was created in 2019, it does not have to certify its leading activities. The company will transfer contributions for injuries in 2019 at the rate assigned to the type of business specified during registration and which is key according to the Unified State Register of Legal Entities (clause 6 of the Procedure).

The main activities must be confirmed by separate divisions for which the following conditions are met (clause 8 of the Procedure):

• assignment to an independent balance sheet;
• availability of a current account;
• independent calculation of earnings for workers.

Private entrepreneurs are not required to annually certify the rate of contributions from the National Tax and Labor Income Fund established for their work. They choose their main activity once - when registering. It is reflected in the Unified State Register of Individual Entrepreneurs and according to it, social insurance employees set the individual entrepreneur’s contribution rate. The fact that there is no need to confirm the bet is evidenced by clause 10 of the Rules approved in Resolution No. 713 of 12/01/05.

Contributions from NS and PP are paid from the total income of workers working under an employment agreement. If an entrepreneur has concluded a civil contract with an individual, then a contribution for injuries is transferred from the citizen’s earnings, if this is stated in the contract.

Entrepreneurs who do not have employees pay their own contributions on a voluntary basis. On his own initiative, an individual entrepreneur can change the OKVED code in the Unified State Register of Individual Entrepreneurs. At the same time, he is set a new tariff for NS and PZ depending on the assigned profit class.

In this case, the entrepreneur needs to certify the leading type of business for 2019. Otherwise, social insurance will not take into account the adjustments and will maintain the previous rate, which may be lower than the newly approved one. This will subsequently lead to underpayment of contributions, penalties and fines.

Deadline: 2019

Business entities are required to submit papers for certification by OKVED before April 15 of the year following the reporting year (clause 3 of the Procedure). In 2019, the deadline for submission is Saturday - a day off.

In contrast to the rule established for all reports, the deadline for submitting OKVED confirmation, which coincides with a non-working day, is not moved forward to the next weekday. This year's certificate must be submitted by Friday, April 14.

The procedure approved by the Ministry of Health and Social Development does not determine by what date documents must be submitted.

There is another opinion, which is supported by some lawyers. According to it, the document can be submitted on the 17th, which will not be a violation. Supporters of this point of view refer to Art. 193 Civil Code of the Russian Federation. It establishes a postponement of the deadlines for submitting any reports from weekends to working days.

In accordance with this article, the submission of a certificate and application on April 17 is a timely fulfillment of the obligation of business entities to confirm OKVED.

The correctness of the position is proven by the FSS letter No. 02-09-11/16-07-2827 dated 02/08/17. It says that in 2019, the deadline for submitting documents to confirm the main activity, which falls on a weekend, is postponed to the next weekday - April 17.

Sample of filling out a confirmation certificate in the Social Insurance Fund

The data to be entered into the form is taken from the reporting for 2019.

A sample certificate of activity in the Social Insurance Fund includes the following information:

• date of completion;
• company name, TIN;
• date and place of registration, assigned number ();
• work start date;
• registration address;
• Full name of the director and chief accountant;
• average number of personnel for the previous year.

Under the table they write the name of the main area of ​​work, its code, sign the director and chief accountant, and put a stamp. The average number of workers is reflected only by non-profit structures.

Based on the table data, it is determined which activity is the main one. If the percentage for several types is the same, then the main one is considered to be the one for which the professional risk is higher.

Along with the certificate, a statement is submitted to the Social Insurance Fund, which reflects information about the main activity.

It states:

• date of completion;
• name of the FSS branch;
• name of the policyholder, his number in the Social Insurance Fund, ;
• activity name and code;
• supporting documents: certificate and copy;
• number of applications;
• director's signature.

The fund employee puts a stamp on the form, the date of acceptance and a signature with a transcript.

When preparing confirmation papers for 2019, you must indicate OKVED from the OK 029-2001 codifier. This is justified by the fact that the organization confirms the type of activity for the past period when the old codes were in effect. Fund specialists will independently recode the presented figures and set the tariff according to the new classification (Order of the Ministry of Labor No. 851n dated December 30, 2016).

Submission methods

A confirmation certificate from the Social Insurance Fund is provided in person or sent by mail. The Foundation recommends using the government services website www.gosuslugi.ru.

The social insurance website contains detailed instructions on how to do this. On the FSS website on the left you need to select the “Government Services” section and click the “OKVED confirmation through the government services portal” tab. A Word file with instructions will appear on the screen.

The guidance includes the following points:

• log into your personal account on the portal;
• in the “Government Services” section, select “all services”;
• click “Ministry of Labor and Social Protection of the Russian Federation”;
• select “FSS RF”;
• select the desired service from the list provided;
• click “Get service”;
• fill out the application form that appears;
• click “next”;
• attach the certificate and a copy of the explanation to the balance sheet, click “submit application”.

This will complete the procedure. It takes no more than 10 minutes. The Social Insurance Fund will receive the documents within five minutes.

When sending electronically, papers must have an enhanced digital signature. This is stated in clause 3 of the Procedure and clause 47 of the Administrative Regulations, adopted by Order of the Ministry of Labor No. 178n dated 09/06/12.

Notice from the Insurance Fund

The size of the payment rate for injuries is influenced by the professional insurance class assigned to the organization. It is determined by the main activity of the policyholder.

After receiving the papers, social insurance notifies the business entity within two weeks of the amount of the tariff for NS and PZ, established based on the risk class (clause 4 of the Procedure).

If in the previous period the organization was engaged in several types of activities for which it received the same revenue, the one with the higher profit margin is recognized as the main one. (Clause 2 of the Procedure).

The approved tariff is used during the year in which the application and confirmation certificate were submitted to the Social Insurance Fund based on the results of the previous year.

To apply the injury rate from the beginning of 2019, you need to confirm what activity was leading in 2019.

Before receiving the notification, the company must use the previous tariff (clause 11 of the Procedure). If the new rate is higher than previously applied, then from January 1, contributions will need to be recalculated.

The notification from the FSS will indicate the type of business of the policyholder and the corresponding OKVED code according to the new codifier.

When the policyholder sends documents through the government services website with a notification of tariff assignment, he can view them in his personal account on the portal.

If you don't pass

If the organization does not confirm its main line of activity, the fund will set it the maximum profriska class from the types of activities indicated in the Unified State Register of Legal Entities. This follows from Government Decree No. 551 of June 17, 2016. It does not matter whether the organization conducted its activities in accordance with this OKVED or not.

Ekaterina Samodurova answers, senior expert
Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55 does not contain detailed explanations on the procedure for filling out a certificate confirming the main type of economic activity. At the same time, in accordance with the given example of filling out a confirmation certificate, in column 3 of the certificate, reflect the amount of income from income-generating activities for the relevant type of economic activity, and in column 4, reflect the amount of targeted revenues and financing (including budget financing, grants, etc.). etc.), for the relevant type of economic activity.

Rationale

From the situation

Margarita Orlova , Head of the Department of Administration of Insurance Contributions of the Federal Social Insurance Fund of Russia

How to determine the main type of activity of an institution for applying the rate of contributions for insurance against accidents and occupational diseases

Operating institutions independently determine their main type of activity (clause 11 of the Rules approved by Decree of the Government of the Russian Federation of December 1, 2005 No. 713).

The main type of economic activity of a state (municipal) institution is the type in which, based on the results of the previous year, the largest number of employees were employed (clause 9 of the Rules approved by Decree of the Government of the Russian Federation of December 1, 2005 No. 713, Article 9.1 of the Law of January 12, 1996 No. 7-FZ).

An example of how to determine the main type of activity to set the rate of contributions for insurance against accidents and occupational diseases*

In the Alpha institution, the total average number of employees for 2016 was 450 people. As part of its income-generating activities, Alpha is engaged in two types of activities: the production of outerwear and the organization of catering.

The employment of employees by type of activity is as follows:

• within the framework of fulfilling a state task - 250 people;
• within the framework of training highly qualified personnel (OKVED code – 85.23) – 100 people;
• in publishing activities (OKVED code – 58.1) – 100 people.

The share of employee employment in fulfilling the state task is 55.55 percent (250 people: 450 people × 100%), as part of the training of highly qualified personnel – 22.23 percent (100 people: 450 people × 100%), in publishing - 22.22 percent (100 people: 450 people × 100%).

The greatest share has activities related to the implementation of the state task of the institution (financial support for this activity is carried out in the form of subsidies from the budget). That is, the main type of activity for 2017 is recognized as activity that corresponds to the 1st class of professional risk.

Based on the calculations made, the accountant filled out:

• certificate confirming the main type of economic activity;*
• statement confirming the main type of economic activity.

The accountant submitted these documents to the branch of the Federal Social Insurance Fund of Russia, where the institution is registered. The Fund assigned the institution a rate of contributions for insurance against accidents and occupational diseases for 2017, corresponding to the 1st class of professional risk. Its size was 0.2 percent (Article 1 of the Law of December 19, 2016 No. 419-FZ, Article 1 of the Law of December 22, 2005 No. 179-FZ).

Example of filling out a certificate confirming the main type of economic activity*

When needed: to establish the rate of contributions for insurance against accidents and occupational diseases for the current year.

Find out more about the document and procedure:

• How to set the premium rate for insurance against accidents and occupational diseases

Appendix No. 2
to the Procedure for confirming the main type
economic activity of the insured
compulsory social insurance from
industrial accidents and
occupational diseases – legal
persons, as well as types of economic activities
divisions of the insurer, which are
independent classification
units approved
by order of the Ministry of Health and Social Development of Russia
dated January 31, 2006 No. 55 (as amended
order of the Ministry of Health and Social Development of Russia
dated June 22, 2011 No. 606n)

Help confirmation main type of economic activity

1. Name of organization

State institution "Alpha"

3. Date, place, registration number (according to the Unified State Register of Legal Entities)

4. Start date of business activity

5. Legal address

125008, Moscow, st. Mikhalkovskaya, 20

6. Full name of the manager

Lvov Alexander Vladimirovich

7. Full name of the chief accountant

Glebova Alla Stepanovna

8. Average number of employees for the previous year

9. Distribution of income and receipts for the previous financial year 1:

Code by OKVED

Name kind economic activities

Income by type economic activities, thousand roubles.

Target receipts and financing (including budget financing, grants, etc.), thousand roubles.

Revenue share and revenues, relevant OKVED code according to this species economic activities in total volume released products and services provided, %

Number working 2

Personnel training highest qualifications

Publishing books, periodicals and other types of publishing activities

___________________

1 To be completed based on financial statements data for the previous year. 2 To be completed by non-profit organizations.

10. Name of the main type of economic activity

additional professional education

OKVED code

Head of the organization

A.V. Lviv

(signature)

(transcript signatures)

Chief Accountant

A.S. Glebova

(signature)

(transcript signatures)

Good afternoon,

It all depends on what activity you are doing.

For example, taxpayers engaged in retail trade through a stationary retail chain and paying UTII received clarification from the country's main financial department regarding the moment at which their business activities begin.

This question interests all UTII payers without exception. This is due to the fact that, as required by paragraph 2 of Article 346.28 of the Tax Code of the Russian Federation, taxpayers who carry out “imputed” types of activities must register with the tax authorities at the place of carrying out the activity, subject to a single tax on imputed income, no later than five days from the beginning of this activity. But in the Tax Code of the Russian Federation there are no provisions defining the start of activity. Neither the Ministry of Finance of the Russian Federation nor the tax authorities gave any comments on this matter. Therefore, each individual entrepreneur and organization independently determined the moment of commencement of activity.

Of course, there were many options. According to some experts, the beginning of entrepreneurial activity should be considered the first action of a taxpayer, potentially aimed at generating income (for example, concluding contracts with suppliers, the first movement of funds on an account).

Others suggested taking as the starting point the date of appearance of certain physical indicators of basic profitability, which are provided for in paragraph 3 of Article 346.29 of the Tax Code of the Russian Federation (for example, the date of the conclusion of the first lease agreements for premises for retail trade or public catering, rental of retail space; the date of commissioning of real estate property or vehicles; the date of concluding the first employment or civil contracts with individuals; the date of concluding the first contracts for advertising placement).

Tax inspectors generally considered the day of registering a cash register (for example, for retail trade) to be the beginning of the activity. At the same time, neither one nor the other said that the date of receipt of the first income can be considered the beginning of entrepreneurial activity. The argument was given as follows: receiving income is already a result of doing business.

And so on September 7, 2007, the Russian Ministry of Finance issued letter No. 03-11-04/3/355 to resolve disputes. According to the financial department, if a taxpayer carries out business activities in the form of retail trade through shops and pavilions with a sales area of ​​no more than 150 sq. m for each object of trade organization, then for the purposes of Article 346.28 of the Tax Code of the Russian Federation, the date of commencement of activities subject to UTII should be considered the date when the sale of goods began through these stores and pavilions.

If we follow the stated position of the Ministry of Finance of the Russian Federation, we can conclude that for payers of the single tax on imputed income who do not conduct retail trade, but are engaged in other “imputed” activities, the moment of commencement of its implementation is considered the date of commencement of the provision of relevant services or performance of work."