How to waive the trade fee. When closing a store, you must submit a notice of deregistration as a trade tax payer. What is subject to trade tax?

An organization does not have to pay a trade tax if it does not actually carry out trading activities, provided that it has sent a notice of deregistration to the tax authority in the appropriate form.

Since in the situation under consideration such a notification was not submitted to the Federal Tax Service of Russia, the organization continues to be considered a payer of the trade tax and is obliged to pay it. Therefore, the organization is obliged to fulfill the requirement tax authority on payment of trade tax.

To be exempt from paying the trade tax in the future, the organization must submit a notification to the Federal Tax Service in the prescribed form.

Rationale:

In accordance with clause 4 of Article 23 of the Tax Code of the Russian Federation, payers of fees are obliged to pay legally established fees and bear other obligations established by law Russian Federation about taxes and fees.

According to clause 2 of Article 69 of the Tax Code of the Russian Federation, a requirement to pay tax is sent to the taxpayer if he has arrears, while on the basis of clause 1 of Article 69 of the Tax Code of the Russian Federation, a requirement to pay tax is a notification from the taxpayer about the unpaid amount of tax, as well as about the obligation to pay the unpaid amount of tax within the prescribed period. The rules provided for in Art. 69 of the Tax Code of the Russian Federation, also apply to requirements for payment of fees, penalties, fines, interest (clause 8 of Article 69 of the Tax Code of the Russian Federation).

Paragraphs 1, 3 of Article 70 of the Tax Code of the Russian Federation establish that the requirement to pay the fee must be sent to the payer of the fee no later than three months from the date of discovery of the arrears. When identifying arrears, the tax authority draws up a document in a form approved by the Federal Tax Service of Russia.

Based on the norms of Article 417 of the Tax Code of the Russian Federation, the amount of the fee is determined by the payer independently for each taxable object, starting from the taxation period in which the taxable object arose, as the product of the tax rate in relation to the corresponding type entrepreneurial activity And actual value physical characteristics of the relevant object of trade. Payment of the fee is made no later than the 25th day of the month following the assessment period.

Deregistration of an organization as a payer of a fee with a tax authority is carried out on the basis of a corresponding notification from the payer of the fee, submitted by him to the tax authority (clause 1 of Article 416 of the Tax Code of the Russian Federation).

According to clause 4 of Article 416 of the Tax Code of the Russian Federation, in the event of termination of business activities using an object of trade, the payer of the fee submits a corresponding notification to the tax authority. The date of deregistration of an organization as a fee payer is the date of termination of the type of activity specified in the notification by the fee payer.

What it is

How to fill out a notification on form TS-2

You can download the official instructions for filling out the notification for free using this link.

General requirements

The notification must be filled out by hand or using a computer.
When filling out the notice by hand, use black or blue ink.
When filling out the notification on a computer, you must use Courier New font with a height of 16-18 points.
Text fields are filled in in capital block letters.
When printing on a printer, it is allowed that there is no frame for familiar signs or dashes for unfilled cells. In this case, the location and size of indicator value zones cannot be changed.
It is not permitted to print the notice on both sides or to correct any errors in the notice using a proofreading or similar means.
There is no need to staple or staple the notice pages.

Title page

Field "TIN". Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).

Checkpoint field. The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received at the Federal Tax Service at the location of the organization.

Field “Submitted to the tax authority (code)”. The code of the tax authority to which the notification is submitted is indicated. You can find out the code of your Federal Tax Service using.

Individual entrepreneurs need to fill out their last name, first name and patronymic, line by line. Organizations write their full name in accordance with their constituent documents.

OGRN field. Organizations indicate their main state registration number. Individual entrepreneurs do not fill out this field.

Field OGRNIP. Individual entrepreneurs fill out the main state registration number individual entrepreneur. Organizations do not fill out this field.

Field “with the attachment of supporting documents or copies thereof.” Here is the number of sheets of the document (copy of the document) confirming the authority of the taxpayer’s representative.

Section “Accuracy and completeness of the information specified in this notice”

The first field requires the code of the person confirming the specified information:

"1"- individual entrepreneur;
"2"– representative of an individual entrepreneur;
"3"- Head of the organization;
"4"- representative of the organization.

In the next line, you must indicate the TIN (if any) of the head of the organization or representative of the taxpayer, provided that this person uses the TIN along with personal data.

Field "Contact phone number". Here you need to write contact number telephone number where you can contact the person confirming the information in the notification (for example, “+79150001122”). The telephone number is indicated without spaces or dashes.

"E-mail" field. You must write your address here Email, where you can contact the person confirming the information in the notification.

In the last line you must indicate the name of the document confirming the authority of the representative (for example, a power of attorney).

Organizations and entrepreneurs falling under the terms of application of the trade tax, which came into force on July 1, 2015, must register with tax service as a payer, for this you need to complete certain procedures, exactly the same as for deregistration. Conducting activities without notifying the Federal Tax Service may result in financial and administrative fines.

As already said, organizations and individual entrepreneurs must register if they have to pay a trading fee. This is done in the prescribed manner, for which it is necessary to provide the relevant information to the Federal Tax Service of your region in the prescribed form according to. The form contains the following information:

Kind of activity.
The object of carrying out trading activities.
The area of the object and their number.

From the beginning of the introduction of the fee, organizations that fall under the need to make this payment must register before July 7, 2015; for all other organizations that are newly organized or in the course of their activities fall under the condition of payment, the period for registration is no more than 5 days from the date emergence of an object of taxation (Tax Code of the Russian Federation, Art. 416, clause 1). Notice may be given either in writing or by in electronic format via secure communication channels in the established form (Tax Code of the Russian Federation, Art. 416, clause 6).

It is necessary to register the payer (Tax Code of the Russian Federation, Art. 416.p.7):

At the location where the real estate in which business activities are carried out is located.
In other cases, at the location of the enterprise or the place of residence of the individual entrepreneur.

If there are several objects in one municipality (in Moscow, Sevastopol, St. Petersburg), but on the territory belonging to different Federal Tax Service, then registration is carried out in the inspectorate that received information on the taxable object earlier.

In addition, the payer of the fee must notify the Federal Tax Service if the indicator of the object of trading activity changes, if this affects the change in the amount of tax. This must be reported to the tax office within 5 days from the moment the indicators change (Tax Code of the Russian Federation, Art. 416, clause 2).

The payer is registered with the relevant inspectorate within 5 days counted from the date of receipt of the tax notification, according to the TS-1 form. In turn, the Federal Tax Service sends the payer a certificate of registration within 5 days from the date of registration (Tax Code of the Russian Federation, Art. 416, clause 3).

Please note that upon receipt of the relevant information from the authorized body, the Federal Tax Service can register the organization independently (Tax Code of the Russian Federation, Article 416 clause 1, Article 418 clause 1,2). In Moscow, the role of such a body is performed by the Department of Economic Policy and Development (in accordance with letters of the Ministry of Finance No. 03-11-06/16906 dated 03/27/15 and 03-11-06/19790 dated 04/08/2015, department website http://depr. mos.ru/). In this case, no later than 30 days from the date of receipt of the relevant information from the Department, tax office will independently send a request for payment of the fee (Tax Code of the Russian Federation, Article 417, paragraph 3).

Responsibility for failure to register:

Tax - a fine of 10% of the income received is levied, but not less than 40 thousand rubles (Tax Code of the Russian Federation, Article 116, paragraph 2).
Administrative – applied in the form of a fine imposed on executive in the amount of 2,000 to 3,000 rubles (Administrative Offenses Code of the Russian Federation, Article 15.3, Part 2). This measure does not apply to individual entrepreneurs.

Procedure for deregistration of a trade tax payer

The procedure for deregistering a payer is very simple - for this, in the event of termination of business activity or the absence of a tax base, a notification is submitted to the inspectorate with which the organization was registered as a payer. The date of deregistration will be the date when the payer ceased the relevant activity specified in the notification (Tax Code of the Russian Federation, Art. 416, clause 4). For deregistration applies

1.1. Registration, deregistration of an organization or individual entrepreneur as a payer of trade duty with a tax authority is carried out on the basis of a corresponding notification of the payer of trade duty submitted by him to the tax authority, or on the basis of information submitted to the tax authority specified in paragraph 2 of Article 418 Code by an authorized body (clause 1 of Article 416 of the Code).

Registration or deregistration of an organization or individual entrepreneur as a payer of trade tax with the tax authority is carried out:

a) at the location of the immovable property - if the business activity for which a trade fee is established is carried out using the immovable property. In particular, in relation to the following types of trade:

trade through stationary facilities trading network, without trading floors(with the exception of facilities of a stationary retail chain that do not have trading floors, which are gas stations);

trade through stationary retail chain facilities with trading floors;

trade carried out by releasing goods from a warehouse;

activities on organizing retail markets;

b) at the location of the organization (place of residence of the individual entrepreneur) - in other cases (in relation to trade carried out through objects of a non-stationary trading network).

If several trade objects in respect of which a trade fee is established are located in one municipality (federal city of Moscow, St. Petersburg or Sevastopol) in territories under the jurisdiction of different tax authorities, the registration of the payer of the trade fee is carried out by the tax authority at the location of that person. an object, information about which was received from the payer of the trade fee (authorized body) earlier than about other objects (clause 7 of Article 416 of the Code), or the object indicated first in the Notification of registration (information provided by the authorized body).

Registration as a trade tax payer is carried out within five days after the tax authority receives the documents specified in this paragraph. Within five days from the date of registration, the trade tax payer is sent a certificate of registration with the tax authority of an organization or individual entrepreneur as a trade tax payer (clause 3 of Article 416 of the Code).

1.2. The date of registration as a payer of the trade fee is the date of occurrence of the object of taxation of the trade fee, specified in the notification or in the information provided by the authorized body.

1.3. Provision by the payer of the fee to the tax authority of a notice of registration as a payer of the trade tax in connection with the emergence of a new subject to taxation or receipt of information about the emergence of a new subject to taxation submitted to the tax authority in accordance with paragraph 4 of Article 418 of the Code, after registration registration as a fee payer does not entail re-registration as a fee payer.

1.4. Organizations and individual entrepreneurs using movable or immovable property to carry out a type of business activity before 07/01/2015, in respect of which a trade tax will be established from that date, are required to submit to the relevant tax authority a notification of registration as a trade tax payer on time no later than 07/07/2015. The date of occurrence of the object of taxation in this case will be considered 07/01/2015.

1.5. Deregistration of an organization or individual entrepreneur with the tax authority as a trade tax payer is carried out on the basis of a submitted notice of deregistration of an organization or individual entrepreneur as a trade tax payer (clause 4 of Article 416 of the Code) or on the basis of information on the cancellation of the act on the identification of a new an object of taxation with a trade tax, received by the tax authority from an authorized body, if the basis for registration as a payer of a trade tax was information from the authorized body about the identification of a new object of taxation with a trade tax, which is subject to cancellation.

Deregistration of an organization or individual entrepreneur as a trade tax payer is carried out by the tax authority within five days from the date the tax authority receives the documents specified in paragraph one of this paragraph.

The date of deregistration of an organization or individual entrepreneur as a trade fee payer is the date of termination of the trade fee payer’s activity specified in the notification (clause 4 of Article 416 of the Code), or the date of registration if deregistration is carried out on the basis of information on the cancellation of the act on the identification of a new object subject to trade tax, on the basis of which the specified registration was carried out.

ABOUT REGISTRATION (MAKING CHANGES TO INDICATORS

OBJECT OF TRADE, TERMINATION OF THE OBJECT

TAXES FOR AN ORGANIZATION OR INDIVIDUAL

ENTREPRENEUR AS PAYER OF TRADE TAX

WITH THE TAX AUTHORITY FOR THE OBJECT OF THE TYPE OF IMPLEMENTATION

BUSINESS ACTIVITIES IN CONNECTION WITH WHICH

TRADE FEE ESTABLISHED", "NOTICE OF DEREGISTRATION

ORGANIZATION OR INDIVIDUAL ENTREPRENEUR AS

PAYER OF TRADE FEES IN THE TAX AUTHORITY FOR THE OBJECT

CARRYING OUT A TYPE OF BUSINESS ACTIVITY,

IN RELATION TO WHICH THE TRADE FEE IS ESTABLISHED"

I. General requirements to the order of filling

for accounting (making changes to object indicators

carrying out trade, termination of the object of taxation

collection) of an organization or individual entrepreneur

as a payer of trade tax at the tax authority

on the object of implementation of the type of entrepreneurial

activities in respect of which a trade agreement has been established

organization or individual entrepreneur as

payer of trade tax at the tax authority for the object

carrying out a type of business activity,

in respect of which a trade tax has been established"

1. Forms N TS-1, N TS-2 are filled out handwritten in black or blue ink or using the appropriate software in one copy.

All sections and fields of forms N TS-1, N TS-2 are subject to mandatory completion, except for the cases established by this Procedure.

It is not allowed to correct errors using a corrective or other similar means, double-sided printing of a document on paper, or fastening sheets of documents that lead to damage to the paper.

Each indicator corresponds to one field, consisting of a certain number of familiarities. Each field contains only one indicator.

The exception is for indicators where one of the values is date.

The date has three fields: day, month and year, separated by "." (dot).

Example of filling in the date: 07/01/2015.

The pages of form N TS-1 are numbered consecutively, starting from the first sheet. The page number indicator of form N TS-1 (field "Page"), which has three familiar places, is written in the field specified for numbering, from left to right, starting from the first (left) familiar place.

For example, for the first page - "001"; for the tenth page - "010".

2. Features of the handwritten method of filling out forms N TS-1, N TS-2:

1) filling the fields with the values of text, numeric, code indicators is carried out from left to right, starting from the first (left) familiarity;

2) filling out text fields is carried out in capital block letters;

3) if there is no data to fill out the indicator or incomplete filling, a dash is placed on the acquaintance. In this case, the dash is a straight line drawn in the middle of the empty spaces.

3. When printing on a printer forms N TS-1, N TS-2, filled out using the appropriate software, it is allowed that there is no framing of familiarities and dashes for unfilled familiarities, the location and size of indicator value zones should not be changed. Signs must be printed in Courier New font with a height of 16 - 18 points.

II. The procedure for filling out page 001 of forms N TS-1, N TS-2

4. In the “TIN” and “KPP” fields at the top of each page of forms N TS-1, N TS-2 indicate:

Russian organization - an identification number taxpayer (hereinafter referred to as TIN) and the reason for registration code (hereinafter referred to as KPP), assigned to it upon registration with the tax authority at its location;

by a foreign organization - INN and KPP assigned to a foreign organization at the place of activity in the territory municipal district(city district, federal city of Moscow, St. Petersburg or Sevastopol) through a separate division of a foreign organization;

individual entrepreneur - TIN assigned to him by the tax authority at his place of residence.

When filling out the TIN field, for which twelve acquaintance spaces are allocated, by a Russian or foreign organization, the free acquaintance spaces to the right of the TIN value are not subject to filling in with additional symbols (they are filled in with dashes).

5. In the field “Submitted to the tax authority (code)” of forms N TS-1, N TS-2, the code of the tax authority to which the Notification is submitted is indicated.

6. When indicating the type of form N TS-1, the corresponding number is entered in the field consisting of one acquaintance:

"1" - the emergence of an object of taxation;

"2" - change in indicators of the trading object;

"3" - termination of the object of taxation.

Sign "2" is added if the indicators of the trading object change or errors are detected that lead to incorrect calculation of the fee amount.

When changing the indicators of the object of trade (sign "2") or the number of objects subject to trade tax (sign "3"), the Notification indicates only those objects of taxation in respect of which the change (cessation) occurred.

In case of termination of all types of trading activities using trade objects in respect of which a trade fee has been established, Form N TS-2 is submitted.

7. In the field “Date of termination of the business activity in respect of which the trade fee is established” of Form N TS-2, the date of termination by the payer of the trade fee of all types of activities in respect of which the trade fee is established is indicated.

8. In the field “Organization/individual entrepreneur” of forms N TS-1, N TS-2, when filling out the name of the organization, indicate the full name of the organization corresponding to the name specified in its constituent documents.

The last name, first name and patronymic (if any) of the individual entrepreneur are indicated in full.

9. In the “OGRN” field of forms N TS-1, N TS-2, the main state registration number of the organization (OGRN) is indicated.

10. In the “OGRNIP” field of forms N TS-1, N TS-2, the main state number of the individual entrepreneur (OGRNIP) is indicated.

11. In the field, consisting of three characters, the number of pages of the submitted form N TS-1 is indicated. In the field “with the attachment of supporting documents or their copies on” forms N TS-1, N TS-2, the number of sheets of the document (copy of the document) confirming the authority of the representative of the organization is indicated.

12. In the section “I confirm the accuracy and completeness of the information specified in this message” of forms N TS-1, N TS-2:

1) when indicating a person confirming the accuracy and completeness of the information specified in the message, the corresponding number is entered in the field consisting of one acquaintance:

"1" - individual entrepreneur;

"2" - representative of an individual entrepreneur;

"3" - head of the organization;

"4" - representative of the organization;

2) in the field “last name, first name, patronymic of the head of the organization or representative in full” the last name, first name and patronymic (if any) (in full) of the head of the organization or representative are indicated line by line, confirming the accuracy and completeness of the information specified in forms N TS-1, N TS-2;

3) in the "TIN" field the TIN is indicated individual, specified in subparagraph 2 of this paragraph, if he has a document confirming registration with the tax authority (Certificate of registration with the tax authority, marks in the passport of a citizen of the Russian Federation), and using the TIN along with personal data;

4) in the “Contact telephone number” field, indicate the contact telephone number by which you can contact the person confirming the accuracy and completeness of the information in forms N TS-1, N TS-2 (indicating the telephone codes required to ensure telephone communication). The telephone number is indicated without spaces or dashes;

5) in the "E-mail" field, indicate the email address for interaction between the tax authorities and the person confirming the accuracy and completeness of the information specified in forms N TS-1, N TS-2, in electronic form;

6) in the place reserved for signature, the signature of the person confirming the accuracy and completeness of the information specified in forms N TS-1, N TS-2 is affixed;

7) in the “Date” field the date of signing of forms N TS-1, N TS-2 is indicated;

8) in the field “Name of the document confirming the authority of the representative” the name of the document confirming the authority of the representative is indicated.

13. The section “To be completed by a tax authority employee” of forms N TS-1, N TS-2 contains information about the code of the method of submitting forms N TS-1, N TS-2 (according to Appendix No. 1 to this Procedure), the number of pages of these forms, number of sheets of a copy of the document attached to forms N TS-1, N TS-2, the date of its submission (reception), registration number of forms N TS-1, N TS-2, surname and initials of the name and patronymic (if any) of the tax employee the body that adopted forms N TS-1 or N TS-2, its signature.

III. The procedure for filling out the "Object Information" page

taxation of trade tax" form N TS-1

14. If Form N TS-1 simultaneously indicates the emergence (change, termination) of several objects subject to trade tax, a separate page is filled out for each of them, containing information about the object subject to trade tax.

15. In field 1.1 “Date of origin (termination) of the object of taxation, changes in the indicators of the object of taxation” of Form N TS-1, the date of origin (termination) of the object of taxation, changes in the indicators of the object of taxation are indicated.

16. In field 1.2 “Code of type of trading activity” of form N TS-1, consisting of two spaces, the corresponding code is entered in accordance with Appendix No. 2 to this Procedure.

17. In field 2.1 “Code according to OKTMO” of form N TS-1 the code is indicated municipality, on whose territory trading activities are carried out. OKTMO codes are contained in " All-Russian classifier territories of municipal formations" OK 033-2013 (OKTMO). When filling out the indicator "Code according to OKTMO", for which eleven familiar spaces are allocated, the free familiar spaces to the right of the code value if the OKTMO code has eight characters are not subject to filling with additional symbols (filled in dashes).

18. In field 2.2 “Code of the object of trade” of form N TS-1, consisting of two characters, the corresponding code is indicated in accordance with Appendix No. 3 to this Procedure.

19. In field 2.3 “Name of the object of trade” of Form N TS-1, the name of the object of trade in which business activities are carried out is indicated. If there is no name of the trade object, this field is not filled in.

20. When filling out field 2.4 “Address of the object of trade” of Form N TS-1, indicate: postal code, region code, district, city, locality, street (avenue, alley, etc.), house (property) number, building (building) number, office number. The digital code of the region is indicated in accordance with the directory "Subjects of the Russian Federation" in accordance with Appendix No. 4 to this Procedure.

21. In field 2.5 “Grounds for using the object of trade” of Form N TS-1, consisting of one acquaintance, the corresponding figure is entered:

"1" - property;

"2" - rent;

"3" is another basis.

22. In field 2.6 "Permission number for placement non-stationary object trade" of Form N TS-1, the number of the permit for the placement of a non-stationary trade object is indicated. In the absence of a permit number for the placement of a non-stationary trade object, zeros are entered in all acquaintances of this field.

23. In field 2.7 “Cadastral number of the building” of Form N TS-1, the cadastral number of the building (structure, structure) is indicated in the case of carrying out trading activities using codes “01”, “03” specified in Appendix No. 2 of this Procedure. This field is not filled in when carrying out trading activities using a trading object that has a cadastral number of the premises.

24. In field 2.8 “Cadastral number of the premises” of Form N TS-1, the cadastral number of the premises (if available) is indicated in the case of carrying out trading activities using codes “01”, “03” specified in Appendix No. 2 of this Procedure.

25. In field 2.9 “Cadastral number of the land plot (indicated in the case of activities related to the organization of retail markets)” of Form N TS-1, the cadastral number of the land plot on which business activities related to the activities of organizing retail markets are carried out is indicated.

26. In field 2.10 "Area of the trading floor ( retail market) object of trade (sq. m)" Form N TS-1 indicates the area of the object of trade or the area of the retail market in respect of which the fee rate is applied.

27. In field 3.1 “Fee rate for an object, trade (in rubles)” of Form N TS-1, the trade levy rate established by the regulatory legal acts of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) is indicated in rubles for quarter per object of trade.

28. In field 3.2 “Rate of collection established in sq. m (in rubles)” of Form N TS-1, the rate of trade tax established by regulatory legal acts of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) is indicated in rubles per quarter based on the area of the trade facility.

If the regulatory legal acts of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) establish differentiated tax rates, then the specified rate of trade tax is indicated by calculation by calculating average rate trade fee.

For example, a regulatory legal act of a municipality establishes differentiated rates for 1 square meter of trading floor area in the amount of 1,200 rubles for each square meter of trading floor area not exceeding 50 square meters, and 50 rubles for each full (incomplete) square meter of sales area over 50 square meters. Trading activities carried out through a store with a sales area of 120 square meters. The rate for 1 square meter is calculated as follows: ((50 square meters * 1200 rubles) + ((120 square meters - 50 square meters) * 50 rubles)) / 120 square meters = 529.17 rubles.

29. In field 3.3 “Calculated amount of the fee for the quarter (in rubles)” of Form N TS-1, the amount of the trade fee for each object subject to the trade fee is indicated as the product of the rate of the trade fee in relation to the corresponding type of business activity and the actual value of the physical characteristics of the corresponding object of implementation trade.

If the regulatory legal acts of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) establish differentiated rates of trade tax, then the amount of the trade tax is calculated taking into account the specifics of the adopted normative legal act.

30. In field 3.4 “Amount of benefit provided for the object of trade (in rubles)” of Form N TS-1, the amount of benefit established by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg or Sevastopol) is indicated. The indicator of field 3.4 cannot exceed the value of field 3.3 “Calculated amount of the fee for the quarter (in rubles).”

31. In field 3.5 "Code tax benefit" Form N TS-1 sequentially indicates the paragraph and subparagraph of the article of the regulatory legal act of the representative body of the municipality (the law of the federal cities of Moscow, St. Petersburg or Sevastopol), in accordance with which the corresponding benefit is provided (for each of these positions four familiar places are allocated , in this case, this part of the indicator is filled in from left to right, and if the corresponding attribute has less than four characters, the free spaces to the left of the value are filled with zeros).

For example, if the corresponding benefit is established by subclause 1.1 of clause 2 of Article 3 of a regulatory legal act, then the line indicates:

32. In field 3.6 “Amount of fee for the quarter (in rubles) (page 3.3 - page 3.4)” of Form N TS-1, the difference between the calculated amount of the trade fee for the quarter and the amount of the benefit provided to the object of trade is indicated.

33. Numerical values of the indicator of the amount of the trade fee are indicated in full rubles. Indicator values less than 50 kopecks are discarded, and 50 kopecks or more are rounded to the full ruble.

DETERMINING METHOD OF PRESENTING NOTICE

	Name
	on paper (by mail)
	on paper (in person)
	on paper with duplication on removable media (personal)
	via telecommunication channels

	on paper with duplication on removable media (by mail)
	on paper using a barcode (in person)
	on paper using a barcode (by mail)

TRADE ACTIVITY CODES

Trade activity type code	Types of trading activities
	Trade through stationary retail chain facilities that do not have trading floors (with the exception of stationary retail chain facilities that do not have trading floors, which are gas stations)
	Trade through objects of a non-stationary trading network
	Trade through a stationary retail chain with trading floors
	Trade carried out by releasing goods from a warehouse
	Activities for organizing retail markets

CODES OF TRADE OBJECTS

DIRECTORY "SUBJECTS OF THE RUSSIAN FEDERATION"

	Republic of Adygea (Adygea)
	Republic of Bashkortostan
	The Republic of Buryatia
	Altai Republic
	The Republic of Dagestan
	The Republic of Ingushetia
	Kabardino-Balkarian Republic
	Republic of Kalmykia
	Karachay-Cherkess Republic
	Republic of Karelia
	Komi Republic
	Mari El Republic
	The Republic of Mordovia
	The Republic of Sakha (Yakutia)
	Republic of North Ossetia - Alania
	Republic of Tatarstan (Tatarstan)
	Tyva Republic
	Udmurt republic
	The Republic of Khakassia
	Chechen Republic
	Chuvash Republic - Chuvashia
	Altai region
	Krasnodar region
	Krasnoyarsk region
	Primorsky Krai
	Stavropol region
	Khabarovsk region
	Amur region
	Arkhangelsk region and Nenets autonomous region
	Astrakhan region
	Belgorod region
	Bryansk region
	Vladimir region
	Volgograd region
	Vologda Region
	Voronezh region
	Ivanovo region
	Irkutsk region
	Kaliningrad region
	Kaluga region
	Kamchatka Krai
	Kemerovo region
	Kirov region
	Kostroma region
	Kurgan region
	Kursk region
	Leningrad region
	Lipetsk region
	Magadan Region
	Moscow region
	Murmansk region
	Nizhny Novgorod Region
	Novgorod region
	Novosibirsk region
	Omsk region
	Orenburg region
	Oryol Region
	Penza region
	Perm region
	Pskov region
	Rostov region
	Ryazan Oblast
	Samara Region
	Saratov region
	Sakhalin region
	Sverdlovsk region
	Smolensk region
	Tambov Region
	Tver region
	Tomsk region
	Tula region
	Tyumen region
	Ulyanovsk region
	Chelyabinsk region
	Transbaikal region
	Yaroslavl region
	Moscow
	Saint Petersburg
	Jewish Autonomous Region
	Khanty-Mansiysk Autonomous Okrug - Ugra
	Chukotka Autonomous Okrug
	Yamalo-Nenets Autonomous Okrug
	Republic of Crimea
	Sevastopol
	Other territories, including the city and Baikonur cosmodrome