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Main Documents About regional taxes and some questions of taxation in the Rostov region
Legislative assembly of the Rostov region
The regional law of May 10, 2012 No. 843-ZS
The current version with changes of Dec. 17, 2020
About

regional taxes and some questions of taxation in the Rostov region

REGIONAL LAW

ABOUT REGIONAL TAXES AND SOME QUESTIONS
TAXATION IN THE ROSTOV REGION

 

Accepted
Legislative assembly

April 19, 2012

 

Chapter 1. General provisions

 

Article 1. Subject of regulation of the present Regional law

The present Regional law in an order and limits set by the Tax Code of the Russian Federation establishes and puts into operation obligatory to payment in the territory of the Rostov region regional taxes, puts into operation the patent system of taxation, regulates other questions of taxation.

 

Chapter 2. Property tax of the organizations

 

Article 2. Tax rates on the property tax of the organizations

1. The tax rate on the property tax of the organizations is established at a rate of 2.2 percent, except for the cases provided by parts 2–6 present articles.

2. The tax rate on the property tax of the organizations at a rate of 1.1 percent is established:

1) concerning (acquired) within realization newly created investment project of property of the organizations on the conditions established by subparagraphs "and" – "in" Paragraph 1 to Part 1 and Parts 2 and 3 of article of 131 presents of the Regional law except for the property leased or other paid use;

2) concerning (acquired) within realization newly created investment project of the property of the organizations intended for operation by other persons and leased or other paid use, on the conditions established by the subparagraph of "" of Paragraph 1 of Part 1 and Parts 2 and 3 of article of 131 presents of the Regional law;

3) concerning property of the organizations – owners of shopping centers (complexes) and (or) rooms in them providing property for rent;

4) concerning property of the organizations – owners of hotels;

5) concerning property of the organizations which are carrying out activities for cultivation of vegetables of the protected soil (greenhouse facilities).

3. A part became invalid – the Regional law of 07.11.2018 No. 33-ZS.

4. The tax rate at a rate of 0.4 percent is established concerning the property of the organizations which is an object of airfield infrastructure of the international airports.

5. Tax rates on the property tax of the organizations concerning the main pipelines, power lines and also the constructions which are the integral technological part of the specified objects are established in a size:

1) 0.7 percent – in 2014;

2) 1.0 percent – in 2015;

3) 1.3 percent – in 2016;

4) 1.6 percent – in 2017;

5) 1.9 percent – in 2018.

51. Tax rates on the property tax of the organizations concerning the public railway tracks and constructions which are their integral technological part are established in a size:

1) 1.0 percent – in 2017;

2) 1.3 percent – in 2018;

3) 1.3 percent – in 2019;

4) 1.6 percent – in 2020;

5) 1.6 percent – in 2021.

6. Tax rates on the property tax of the organizations concerning real estate units of the foreign organizations which are not carrying out activity in the Russian Federation through permanent missions and also real estate units of the foreign organizations which are not relating to activity of data of the organizations in the Russian Federation through permanent missions concerning which tax base is defined as the cadastral cost of property are established in a size:

1) 1.5 percent – in 2015;

2) 2.0 percent – in 2016 and the next years.

7. A part became invalid – the Regional law of 30.11.2020 No. 399-ZS.

 

Article 3. An order and terms of payment of the property tax of the organizations and advance payments on the property tax of the organizations

1. During the tax period the taxpayers pay advance payments on the property tax of the organizations no later than May 5, on August 5 and on November 5.

2. The amount of tax on property of the organizations estimated following the results of the tax period is paid no later than April 10 of the year following the expired tax period.

 

Article 4. Tax benefits on the property tax of the organizations

1. Are exempted from payment of the property tax of the organizations:

1) editorial offices of mass media, publishing houses, news agencies, broadcasting companies, organizations for distribution of periodic printing editions;

2) point became invalid – the Regional law of 05.11.2013 No. 4-ZS;

3) point became invalid – the Regional law of 27.07.2017 No. 1173-ZS;

4) point became invalid – the Regional law of 05.11.2013 No. 4-ZS;

5) the organizations – concerning property, (acquired) within realization newly created investment project, on the conditions established by the subparagraph "д" Paragraph 1 and Paragraph 2 to Part 1, Parts 2 and 3 of article of 131 presents of the Regional law;

6) point became invalid – the Regional law of 27.07.2017 No. 1173-ZS;

7) the organizations which received the status of the resident of the territory of the advancing social and economic development according to the Federal law of December 29, 2014 No. 473-FZ "About territories of the advancing social and economic development in the Russian Federation" – concerning the property (acquired) within implementation of the newly created agreement on implementation of activity in the territory of the advancing social and economic development, for the term of five years from the first day of the month following after a month of setting of such property on balance as the main means;

8) the organizations on which balance as fixed assets the stadiums transferred to state ownership of the Rostov region within the Concept of heritage of the FIFA World Cup of FIFA of 2018 – concerning the specified real estate units for the term of five years from the first day of the month following after a month of setting of such property on balance as fixed assets are considered.

2. The bases for use of tax benefits are:

1) point became invalid – the Regional law of 27.07.2017 No. 1173-ZS;

2) point became invalid – the Regional law of 07.11.2018 No. 33-ZS;

3) for the organizations specified in Paragraph 5 of a part of 1 present article and in Paragraphs 1 and 2 of a part 2 articles 2 presents of the Regional law – the investment contract;

4) for the organizations specified in Paragraph 7 of a part of 1 present article – the copy of the agreement on implementation of activity in the territory of the advancing social and economic development;

5) for the organizations specified in Paragraph 8 of a part of 1 present article – the delivery-acceptance certificate of the corresponding objects of non-financial assets.

 

Chapter 3. Transport tax

 

Article 5. Tax rates on a transport tax

Tax rates on a transport tax are established depending on engine capacity, draft of the jet engine or gross tonnage of the vehicle per one horsepower of engine capacity of the vehicle, one kilogram of force of draft of the jet engine, one register ton, one unit of gross tonnage of the vehicle or one unit of the vehicle in the following sizes:

payment order No.

Name of a subject to taxation

Tax rate ( in rubles)

 

1

2

3

1.

Cars with an engine capacity (from each horsepower):

 

1.1.

up to 100 hp (up to 73.55 kW) inclusive:

 

 

since which year of release there passed 10 years and more

8,0

 

since which year of release there passed less than 10 years

12,0

1.2.

over 100 hp up to 150 hp (over 73.55 kW up to 110.33 kW) inclusive

15,0

1.3.

over 150 hp up to 200 hp (over 110.33 kW up to 147.1 kW) inclusive

45,0

1.4.

over 200 hp up to 250 hp (over 147.1 kW up to 183.9 kW) inclusive

75,0

1.5.

over 250 hp (over 183.9 kW)

150,0

2.

Motorcycles and motor scooters with an engine capacity ( from each horsepower):

 

2.1.

up to 20 hp (up to 14.7 kW) inclusive

4,0

2.2.

over 20 hp up to 35 hp (over 14.7 kW
up to 25.74 kW) inclusive

7,0

2.3.

over 35 hp (over 25.74 kW)

50,0

3.

Buses with an engine capacity (from each horsepower):

 

3.1.

up to 200 hp (up to 147.1 kW) inclusive

20,0

3.2.

over 200 hp (over 147.1 kW)

25,0

4.

Trucks with an engine capacity (from each horsepower):

 

4.1.

up to 100 hp (up to 73.55 kW) inclusive

15,0

4.2.

over 100 hp up to 150 hp (over 73.55 kW up to 110.33 kW) inclusive

25,0

4.3.

over 150 hp up to 200 hp (over 110.33 kW up to 147.1 kW) inclusive

30,0

4.4.

over 200 hp up to 250 hp (over 147.1 kW up to 183.9 kW) inclusive

35,0

4.5.

over 250 hp (over 183.9 kW)

55,0

5.

Other self-propelled vehicles, cars and mechanisms on pneumatic and caterpillar to the course ( from each horsepower)

15,0

6.

Snowmobiles, snowmobile with an engine capacity (from each horsepower):

 

6.1.

up to 50 hp (up to 36.77 kW) inclusive

25,0

6.2.

over 50 hp (over 36.77 kW)

50,0

7.

Boats, motor boats and other water vehicles with an engine capacity (from each horsepower):

 

7.1.

up to 100 hp (up to 73.55 kW) inclusive

30,0

7.2.

over 100 hp (over 73.55 kW)

100,0

8.

Yachts and other sailing motorized vessels with an engine capacity (from each horsepower):

 

8.1.

up to 100 hp (up to 73.55 kW) inclusive

200,0

8.2.

over 100 hp (over 73.55 kW)

400,0

9.

Hydrocycles with an engine capacity (from each horsepower):

 

9.1.

up to 100 hp (up to 73.55 kW) inclusive

250,0

9.2.

over 100 hp (over 73.55 kW)

500,0

10.

Not self-propelled (towed) self-propelled vessels for which gross tonnage is defined (from each register ton or unit of gross tonnage in case gross tonnage is determined without indication of dimension)

30,0

11.

The planes, helicopters and other aircrafts having engines (from each horsepower)

125,0

12.

The planes having jet engines (from each kilogram of force of draft)

100,0

13.

Other water and air vehicles which do not have engines (from vehicle unit)

1000,0

 

 

Article 6. An order of payment of a transport tax and advance payments on a transport tax

1. Payment of a transport tax and advance payments on a transport tax is made by taxpayers in the budget for the location of vehicles.

2. Taxpayers make payment of a transport tax according to the order established by Article 363 of the Tax Code of the Russian Federation.

 

Article 7. Privileges on payment of a transport tax

1. Are exempted from payment of a transport tax:

1) The Heroes of the Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Work, citizens who are full chevaliers of the order of Slava and also created by them and consisting of them public associations (organizations) using the acquired vehicles for performance of the authorized activity;

2) the citizens who are falling under Articles 2, 3 and 4 of the Federal law of January 12, 1995 No. 5-FZ "About veterans", having cars on the property right;

3) citizens to whom the vehicle (minibus) according to Articles 121 or 123  of the Regional law of October 22, 2004 No. 165-ZS "About social support of the childhood in the Rostov region" is provided in property;

4) the categories of the citizens who were affected by radiation owing to accident on the Chernobyl NPP, specified in the Law of the Russian Federation of May 15, 1991 No. 1244-1 "About Social Protection of the Citizens Who Were Affected by Radiation owing to Accident on the Chernobyl NPP";

41) the citizens from divisions of extra risk specified in Paragraph 1 of the resolution of the Supreme Council of the Russian Federation of December 27, 1991 No. 2123-1 "About Distribution of Effect of the Law of RSFSR "About Social Protection of the Citizens Who Were Affected by Radiation Owing to Accident on the Chernobyl NPP" on Citizens from Divisions of Extra Risk";

5) point became invalid – the Regional law of 24.10.2019 No. 219-ZS;

6) public organizations of disabled people;

7) the organizations which authorized capital completely consists of deposits of public organizations of disabled people if the average number of disabled people among their workers is not less than 50 percent, and their share in wage fund – not less than 25 percent;

8) point became invalid – the Regional law of 05.11.2013 No. 4-ZS;

9) point became invalid – the Regional law of 05.11.2013 No. 4-ZS;

10) taxpayers concerning vehicles in which as motor fuel natural gas is used.

11. Concerning motorcycles, motor scooters or cars are exempted from payment of a transport tax:

1) disabled people of I and II group, disabled people since childhood;

2) disabled people of the III group concerning the vehicle with an engine capacity up to 100 horsepowers (up to 73.55 kW) inclusive;

3) one of parents, trustees or trustees having in family composition of three and more minor children;

4) one of parents, trustees or trustees having in family composition of the disabled child;

5) the disabled person's trustee since the childhood recognized by court incapacitated.

2. The citizens having the right for a privilege in the presence of several subjects to taxation are exempted from payment of a tax on one vehicle at their choice.

The paragraph became invalid – the Regional law from 29.11.2019№ 241-ZS.

3. The bases for granting a privilege are:

1) for the citizens specified in point of 1 part of 1 present article – the documents confirming the status of the Hero of the Soviet Union, Hero of the Russian Federation, Hero of Socialist Work or the full chevalier of the order Slava;

2) for the citizens specified in point 2 parts of 1 present article – the certificate of the veteran of the Great Patriotic War (participant of war), the combat veteran, the disabled person of the Great Patriotic War, the disabled person of fighting or other document confirming the status of the veteran of the Great Patriotic War, the combat veteran, disabled person of the Great Patriotic War, the disabled person of fighting;

3) for the citizens specified in point 3 parts of 1 present article – the notification of authorized body of executive power of the Rostov region of granting the vehicle (minibus), the delivery-acceptance certificate of the vehicle (minibus);

4) for the citizens specified in point 4 parts of 1 present article, – the certificate of the participant of mitigation of consequences of accident on the Chernobyl NPP, the certificate (vshy), working (vshy) resettlement in a zone living evacuated from a zone of exclusion, the moved resettlement, (yaemy) from a zone, which left voluntarily an accommodation zone with the right for resettlement or the certificate received or had the radiation sickness and other diseases connected with radiative effects owing to accident on the Chernobyl NPP; become the disabled person;

41) for the citizens specified in point of 41 parts of 1 present article – the certificate of the participant of actions of divisions of extra risk;

5) point became invalid – the Regional law of 24.10.2019 No. 219-ZS;

6) for the organizations specified in Paragraphs 1 and 6 of a part of 1 present article – copies of constituent documents;

7) for the organizations specified in Paragraph 7 of a part of 1 present article – copies of constituent documents, documents confirming the fact of establishment of disability of workers of data of the organizations, the general fund of compensation and wage fund of the workers of data of the organizations who are disabled people and also the documents confirming the average number of disabled people among workers of data of the organizations;

8) for the citizens specified in Paragraphs 1 and 2 of Part 11 of the present article – the copy of the medico-social examination of the reference confirming the disability establishment fact, or the certificate of the disabled person given by federal state institution (in case of lack of the corresponding data in the federal register of disabled people);

9) for the citizens specified in Paragraph 3 of Part 11 of the present article – copies of birth certificates of children (if necessary – copies of acknowledgements of paternity), the copy of the act of tutorship and guardianship authority of appointment of a guardian (trustee);

10) for the citizens specified in Paragraph 4 of Part 11 of the present article – the copy of the birth certificate of the child (if necessary – the copy of the acknowledgement of paternity), the copy of the act of tutorship and guardianship authority of appointment of a guardian (trustee), the copy of the medico-social examination of the reference confirming the disability establishment fact given by federal state institution (in case of lack of the corresponding data in the federal register of disabled people);

11) for the citizens specified in Paragraph 5 of Part 11 of the present article, – the copy of the act of tutorship and guardianship authority of appointment of a guardian, the copy of the medico-social examination of the reference confirming the disability establishment fact given by federal state institution (in case of lack of the corresponding data in the federal register of disabled people), the copy of the judgment on recognition of the person incapacitated, taken legal effect;

12) for the taxpayers specified in Paragraph 10 of a part of 1 present article – copies of the passport of the vehicle and the certificate of registration of the vehicle.

4. At emergence of the right for a privilege during the tax period the calculation (recalculation) of a tax is made taking into account the coefficient defined as the relation of number of full months during which the taxpayer had the right for a privilege, to number of calendar months in the tax period.

 

Article 8. The additional basis of recognition hopeless to collecting a shortage and debt on a penalty fee and penalties on a transport tax

1. The shortage and debt on a penalty fee and penalties on a transport tax from the natural persons who died or announced by court the dead in the order established by the civil procedural legislation of the Russian Federation are recognized as hopeless to collecting if within three years from the opening day of inheritance it is not accepted the successor.

2. Debt relief is made on the basis of the following documents:

1) the data on the fact of death of the natural person received from bodies of civil registration, or the copy of the judgment on the announcement of the natural person by the dead;

2) references of tax authority at the place of residence of the natural person about the sums of a shortage and debt on a penalty fee and penalties on a transport tax;

3) data of bodies (institutions) authorized to make notarial actions, and the notaries who are engaged in private practice that within three years from the opening day of inheritance it is not accepted the successor.

 

Chapter 4. Tax on a gaming

 

Article 9. Tax rates on a tax on a gaming

Tax rates on a tax on a gaming are established in the following sizes:

1) for one processing center of the totalizator – 250,000 rubles;

2) for one processing center of bookmaker office – 250,000 rubles;

3) for one collection point for rates of the totalizator – 14,000 rubles;

4) for one collection point for rates of bookmaker office – 14,000 rubles;

5) for one processing center of interactive rates of the totalizator –  3,000,000 rubles;

6) for one processing center of interactive rates of bookmaker office –  3,000,000 rubles.

 

Chapter 41. Patent system of taxation

 

Article 91. The sizes potentially possible to receiving revenue by the individual entrepreneur

1. To establish the following sizes potentially possible to receiving revenue by the individual entrepreneur by types of business activity to which the patent system of taxation is applied:

payment order No.

Type of business activity

The differentiating indicators

The size potentially possible to receiving revenue by the individual entrepreneur (in rubles)

in the territory of the Rostov region, except for the city of Rostov-on-Don

in the territory of the city of Rostov-on-Don

 

1

2

3

4

5

1.

Repair and tailoring of sewing, fur and leather products, headdresses and products from textile haberdashery, repair, tailoring and knitting of knitwear by the individual order of the population

the individual entrepreneur without hired workers

100000,0

370000,0

 

in addition on unit of average number of hired workers

60000,0

309000,0

2.

Repair, cleaning, coloring and tailoring of footwear

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

3.

Hairdresser's and cosmetic services

the individual entrepreneur without hired workers

130000,0

370000,0

 

 

in addition on unit of average number of hired workers

58000,0

309000,0

4.

Washing, dry cleaning and coloring of textile and fur products

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

5.

Production and repair of metal haberdashery, keys, license plates, indexes of streets

the individual entrepreneur without hired workers

100000,0

370000,0

 

in addition on unit of average number of hired workers

60000,0

309000,0

6.

Repair of electronic household appliances, household appliances, hours, hardware of household and economic purpose, objects and metal wares, production of finished metal products of economic appointment by the individual order of the population

the individual entrepreneur without hired workers

100000,0

370000,0

 

in addition on unit of average number of hired workers

60000,0

309000,0

7.

Repair of furniture and household goods

the individual entrepreneur without hired workers

110000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

8.

Services in the field of the photo

the individual entrepreneur without hired workers

130000,0

370000,0

 

 

in addition on unit of average number of hired workers

58000,0

309000,0

9.

Repair, maintenance motor transportation and motor-vehicles, motorcycles, cars and equipment, sink of vehicles, polishing and providing similar services

the individual entrepreneur without hired workers

210000,0

590000,0

 

in addition on unit of average number of hired workers

186000,0

294000,0

10.

Rendering motor transportation transportation services of cargoes by the road transport by the individual entrepreneurs having on the property right or other right (uses, possession and (or) orders) the vehicles intended for rendering such services

on unit of vehicles

188000,0

11.

Rendering motor transportation transportation services of passengers by the road transport by the individual entrepreneurs having on the property right or other right (uses, possession and (or) orders) the vehicles intended for rendering such services

on unit of vehicles

 

11.1.

Transportation of passengers by buses along regular routes in city and in the suburban message

 

500000,0

11.2.

Transportation of passengers by buses along regular routes in long-distance and in the international message

 

750000,0

11.3.

Transportation of passengers by buses along routes (directions) with the choice by passengers of places of a stop in the city, suburban and long-distance message

 

330000,0

11.4.

Tourist and excursion and single transportations of passengers by buses in the city, suburban, long-distance and international message

 

500000,0

11.5.

Transportation of passengers and baggage by automobile taxi and leased cars with the driver

 

194000,0

12.

Reconstruction or repair of the existing residential and uninhabited buildings and also sports constructions

the individual entrepreneur without hired workers

140000,0

370000,0

 

in addition on unit of average number of hired workers

58000,0

309000,0

13.

Services in production of installation, electric installation, sanitary and welding works

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

14.

Services in glazing of balconies and loggias, cutting of glass and mirrors, art processing of glass

the individual entrepreneur without hired workers

100000,0

370000,0

 

in addition on unit of average number of hired workers

60000,0

309000,0

15.

Services in the sphere of preschool education and additional education of children and adults

the individual entrepreneur without hired workers

100000,0

370000,0

 

in addition on unit of average number of hired workers

60000,0

309000,0

16.

Services in supervision and care for children and patients

the individual entrepreneur without hired workers

60000,0

220000,0

 

 

in addition on unit of average number of hired workers

36000,0

186000,0

17.

Collecting container and materials, suitable for recycling

the individual entrepreneur without hired workers

100000,0

370000,0

 

in addition on unit of average number of hired workers

60000,0

309000,0

18.

Veterinary activity

the individual entrepreneur without hired workers

130000,0

260000,0

 

 

in addition on unit of average number of hired workers

58000,0

316000,0

19.

Leasing (hiring) of own or leased premises and also leasing of own or leased non-residential premises (including showrooms, warehouse), the land plots

on 1 square meter of the area of own or leased premises leased (hiring) and (or) the non-residential premise (including showrooms, warehouse), the land plot

 

 

19.1.

Leasing (hiring) of own or leased premises

 

1000,0

2000,0

19.2.

Leasing of own or leased non-residential premises (including showrooms, warehouse), the land plots

 

2000,0

4000,0

20.

Production of products of national art crafts

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

21.

Services in processing of products of agriculture, forestry and fishery for preparation of food for people and a forage for animals and also production of various products of intermediate consumption which are not foodstuff

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

22.

Production and restoration of carpets and carpet products

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

23.

Repair of jewelry, jewelry

the individual entrepreneur without hired workers

150000,0

370000,0

 

 

in addition on unit of average number of hired workers

57000,0

309000,0

24.

Stamping and engraving of jewelry

the individual entrepreneur without hired workers

150000,0

370000,0

 

 

in addition on unit of average number of hired workers

57000,0

309000,0

25.

Activity in the field of sound recording and the edition of pieces of music

the individual entrepreneur without hired workers

150000,0

370000,0

 

 

in addition on unit of average number of hired workers

57000,0

309000,0

26.

Cleaning service of apartments and private houses, activity of households with hired workers

the individual entrepreneur without hired workers

60000,0

220000,0

 

in addition on unit of average number of hired workers

36000,0

187000,0

27.

The activity specialized in area of design, decorating service

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

28.

Teaching physical culture and sport

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

29.

Services of porters at railway stations, bus stations, air terminals, at the airports, sea, river ports

the individual entrepreneur without hired workers

100000,0

370000,0

 

in addition on unit of average number of hired workers

60000,0

309000,0

30.

Services of paid toilets

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

31.

Services in preparation and delivery of dishes for celebrations or other events

the individual entrepreneur without hired workers

100000,0

370000,0

 

in addition on unit of average number of hired workers

60000,0

309000,0

32.

Rendering transportation services of passengers by the water transport

on unit of vessels of the water transport

1000000,0

33.

Rendering transportation services of cargoes by the water transport

on unit of vessels of the water transport

3000000,0

34.

The services connected with sale of agricultural products (storage, sorting, drying, a sink, packaging, packing and transportation)

irrespective of the number of hired workers

1000000,0

5000000,0

35.

The services connected with service of agricultural production (the mechanized, agrochemical, meliorative, transport works)

the individual entrepreneur without hired workers

200000,0

370000,0

 

in addition on unit of average number of hired workers

54000,0

309000,0

36.

Activities for improvement of a landscape

the individual entrepreneur without hired workers

200000,0

370000,0

 

 

in addition on unit of average number of hired workers

54000,0

309000,0

37.

Hunting, catching and shooting of wild animals, including provision of services in these areas, the activity connected with sports and amateur hunting

the individual entrepreneur without hired workers

200000,0

370000,0

 

in addition on unit of average number of hired workers

54000,0

309000,0

38.

Occupation medical activity or pharmaceutical activity by the person having the license for the specified types of activity except for selling of the medicines which are subject to obligatory marking by means of identification, including control (identification) signs according to the Federal law of April 12, 2010 No. 61-FZ "About drug circulation"

the individual entrepreneur without hired workers

500000,0

800000,0

 

in addition on unit of average number of hired workers

167000,0

280000,0

39.

Implementation of private detective activity by the person having the license

the individual entrepreneur without hired workers

200000,0

370000,0

 

 

in addition on unit of average number of hired workers

54000,0

309000,0

40.

Services in a hire

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

41.

Services excursion tourist

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

42.

Organization of ceremonies (weddings, anniversaries), including music

the individual entrepreneur without hired workers

200000,0

370000,0

 

 

in addition on unit of average number of hired workers

187000,0

309000,0

43.

Organization of a funeral and providing related services

the individual entrepreneur without hired workers

200000,0

370000,0

 

 

in addition on unit of average number of hired workers

187000,0

309000,0

44.

Services of street patrols, security guards, watchmen and porters

the individual entrepreneur without hired workers

60000,0

220000,0

 

 

in addition on unit of average number of hired workers

36000,0

187000,0

45.

The retail trade which is carried out through the objects of fixed retail chain stores having trading floors

on 1 square meter of the area of the object of fixed retail chain stores

10000,0

30000,0

46.

The retail trade which is carried out through the objects of fixed retail chain stores which do not have trading floors and also through objects of non-stationary retail chain stores except for delivery and peddling retail trade

on one object of fixed (non-stationary) retail chain stores

130000,0

418000,0

46.1.

The retail trade which is carried out through objects of non-stationary retail chain stores regarding delivery and peddling retail trade

on one object of non-stationary retail chain stores

130000,0

47.

The services of public catering rendered through objects of the organization of public catering

on 1 square meter of the area of the object of the organization of public catering

10000,0

30000,0

48.

The services of public catering rendered through the objects of the organization of public catering which do not have the hall of service of visitors

the individual entrepreneur without hired workers

100000,0

370000,0

 

in addition on unit of average number of hired workers

62500,0

309000,0

49.

Rendering services in a face and transportation of the cattle

the individual entrepreneur without hired workers

60000,0

60000,0

 

 

in addition on unit of average number of hired workers

36000,0

36000,0

50.

Production of skin and products from skin

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

51.

Collecting and preparation of food forest resources, not wood forest resources and herbs

the individual entrepreneur without hired workers

60000,0

60000,0

 

in addition on unit of average number of hired workers

36000,0

36000,0

52.

Processing and conservation of fruit and vegetables

the individual entrepreneur without hired workers

60000,0

60000,0

 

 

in addition on unit of average number of hired workers

36000,0

36000,0

53.

Production of Dairy Products

the individual entrepreneur without hired workers

60000,0

60000,0

 

 

in addition on unit of average number of hired workers

36000,0

36000,0

54.

Crop production, services in the field of crop production

the individual entrepreneur without hired workers

60000,0

60000,0

 

 

in addition on unit of average number of hired workers

36000,0

36000,0

55.

Production of bakery and flour confectionery

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

56.

Fishery and fish breeding, fishery amateur and sports

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

57.

Forestry and other forestry and landscape activity

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

58.

Activities for translation and interpretation

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

59.

Activities for leaving for aged and disabled people

the individual entrepreneur without hired workers

60000,0

220000,0

 

 

in addition on unit of average number of hired workers

36000,0

186000,0

60.

Collecting, processing and recycling and also processing of secondary raw materials

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

61.

Cutting, processing and finishing of a stone for monuments

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

62500,0

309000,0

62.

Development of the computer software, including system software, applications of the software, databases, web pages, including their adaptation and modification

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

63.

Repair of computers and communication equipment

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

64.

Livestock production, services in the field of livestock production

the individual entrepreneur without hired workers

60000,0

60000,0

 

 

in addition on unit of average number of hired workers

36000,0

36000,0

65.

Activity of parking for vehicles

on 1 square meter of the area of parking for vehicles

1500,0

3000,0

66.

Grain grinding, production of flour and grain from seeds of wheat, a rye, oats, corn or other grain cereals

the individual entrepreneur without hired workers

100000,0

370000,0

 

in addition on unit of average number of hired workers

60000,0

309000,0

67.

Services in care for pets

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

68.

Production and repair of cooper's ware and pottery by the individual order of the population

the individual entrepreneur without hired workers

100000,0

370000,0

 

in addition on unit of average number of hired workers

60000,0

309000,0

69.

Services in production of valyany footwear

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

70.

Services in production of agricultural stock
from the customer's material by the individual order of the population

the individual entrepreneur without hired workers

100000,0

370000,0

 

in addition on unit of average number of hired workers

60000,0

309000,0

71.

Engraving works on metal, glass, porcelain, tree, ceramics, except jewelry by the individual order of the population

the individual entrepreneur without hired workers

100000,0

370000,0

 

in addition on unit of average number of hired workers

60000,0

309000,0

72.

Production and repair of wooden boats by the individual order of the population

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

73.

Repair of toys and similar to them products

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

74.

Repair of the sports and tourist equipment

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

75.

Services in plowing of kitchen gardens in the individual order of the population

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

76.

Services in sawing up of firewood in the individual order of the population

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

77.

Assembly and glasses repair

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

78.

Production and printing of business cards and invitation cards on family celebrations

the individual entrepreneur without hired workers

100000,0

370000,0

 

in addition on unit of average number of hired workers

60000,0

309000,0

79.

Binding, stitching, edging, cardboard works

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

80.

Services in repair of siphons and autosiphons, including charging of gas sprays for siphons

the individual entrepreneur without hired workers

100000,0

370000,0

 

in addition on unit of average number of hired workers

60000,0

309000,0

81.

Services of baths, shower and saunas

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

82.

Services of reference service in inclusion in sticking-up of announcements

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired

60000,0

309000,0

83.

Services in cleaning of furnaces and flues

the individual entrepreneur without hired workers

100000,0

370000,0

 

 

in addition on unit of average number of hired workers

60000,0

309000,0

84.

Services of reference service in rendering services to the population in filling of forms, writing of statements, copying in the individual order of the population

the individual entrepreneur without hired workers

100000,0

370000,0

 

in addition on unit of average number of hired workers

60000,0

309000,0

 

11. A part became invalid – the Regional law of 17.12.2020 No. 417-ZS.

2. The size potentially possible to receiving revenue by the individual entrepreneur on the types of activity specified in the table of the present article and relating to the branches of the Russian economy most injured determined by the Government of the Russian Federation in the conditions of deterioration in a situation in connection with spread of new coronavirus infection decreases twice.

Implementation by the individual entrepreneur of activity in the relevant branches of the Russian economy is identified by the code of a type of activity, information on which contains in the Unified State Register of Private Entrepreneurs.

 

Article 92. A tax rate of 0 percent

The tax rate at application of a patent system of taxation is established of 0 percent for taxpayers – the individual entrepreneurs who are carrying out business activity in production, social and (or) scientific spheres and also in the sphere of household services to the population by the types of business activity specified in lines 1–8, 12–16, 20, 21, 28, 49, 50, 52–55, 59–61, 63, 66–80 tables of article of 91 presents of the Regional law.

 

Chapter 5. The lowered tax rates on income tax of the organizations and for the tax levied in connection with application of a simplified tax system. Investment tax deduction

 

Article 10. The lowered tax rate on income tax of the organizations

1. The tax rate on income tax of the organizations regarding the amount credited in the regional budget is established at a rate of 13.5 percent (12.5 percent in 2017-2020):

1) to the investors who are carrying out investment activities in the territory of the Rostov region according to the Regional law "About Investments in the Rostov Region" – concerning the profit got from the product sales (works, services) made on the production capacities created (acquired) within implementation of the investment project in the order established by the Government of the Rostov region;

2) to public organizations of disabled people;

3) to the organizations which authorized capital completely consists of deposits of public organizations of disabled people if the average number of disabled people among their workers is not less than 50 percent, and their share in wage fund – not less than 25 percent;

4) point became invalid – the Regional law of 27.07.2017 No. 1173-ZS;

5) to the editorial offices of mass media, publishing houses, news agencies, broadcasting companies, the organizations for distribution of periodic printing editions and book products, transmitting centers – concerning the profit got from production and distribution of products of mass media and the book products connected with education, science and culture;

6) to the printing enterprises and the organizations – concerning the profit got from rendering services in production of the book products connected with education, science and culture, products of mass media;

7) point became invalid – the Regional law of 21.12.2017 No. 1307-ZS.

2. The tax rate on income tax of the organizations regarding the amount credited in the regional budget is established of 0 percent:

1) to the organizations which received the status of the resident of the territory of the advancing social and economic development according to the Federal law of December 29, 2014 No. 473-FZ "About territories of the advancing social and economic development in the Russian Federation". The privilege is provided within five tax periods since the tax period in which according to data of tax accounting the first profit on the activity which is carried out at performance of agreements on implementation of activity in the territory of the advancing social and economic development was got;

2) to the organizations specified in Article 2516 of the Tax Code of the Russian Federation it is also applied in the order provided by Article 2849 of the Tax Code of the Russian Federation.

 

Article 101. Investment tax deduction

1. The right for application of investment tax deduction concerning the expenses specified in Subparagraphs 1 and 2 of Paragraph 2 of Article 2861 of the Tax Code of the Russian Federation in relation to the objects of fixed assets relating to the organizations or separate divisions of the organizations located in the territory of the Rostov region is provided to the following categories of taxpayers:

1) to the organizations which primary activity according to the All-Russian Classifier of Economic Activities (OKVED2) OK 029-2014 (KDES EDITION 2) is the type of economic activity included in "Processing and Conservation of Meat and Meat Food Products" group (code OKVED 10.1) or Production of Dairy Products group (code OKVED 10.5).

At the same time the income of the taxpayer from the primary activity defined according to the present point following the results of the previous tax period has to be not less than 70 percent from the total amount of income of the taxpayer;

2) to the organizations which signed with authorized body of executive power of the Rostov region the agreement on interaction at realization of actions of the national project "Labour Productivity and Support of Employment" which primary activity according to the All-Russian Classifier of Economic Activities (OKVED2) OK 029-2014 (KDES EDITION 2) is the type of economic activity included:

a) in Section C "The processing productions", except for the types of economic activity included in "Distillation, Cleaning and Mixing of Alcohols" group (the RCEAP code 11.01), "Production of wine from grapes" (the RCEAP code 11.02), "Production of cider and other fruit wines" (the RCEAP code 11.03), "Production of the other not distilled drinks from the fermented materials" (the RCEAP code 11.04), "Production of beer" (the RCEAP code 11.05), "Production of malt" (the RCEAP code 11.06), "Production of tobacco products" (code OKVED 12) or "Production of coke and oil products" (code OKVED 19);

b) in the Section F "Construction";

c) in the Section H "Transportation and Storage", except for the types of economic activity included in Activity of Pipeline Transport group (code OKVED 49.5) or types of economic activity "Storage and warehousing of oil and products of its processing" (code OKVED 52.10.21), "Storage and warehousing of gas and products of its processing" (code OKVED 52.10.22).

At the same time the income of the taxpayer from the primary activity defined according to the present point following the results of the previous tax period has to be not less than 70 percent from the total amount of income of the taxpayer.

2. The right for application of investment tax deduction concerning the expenses specified in Subparagraphs 1 and 2 of Paragraph 2 of Article 2861 of the Tax Code of the Russian Federation is not provided to the organizations applying the lowered tax rate on income tax of the organizations according to Paragraph 1 of Part 1 of Article 10 of the present Regional law.

3. The right for application of investment tax deduction concerning the expenses specified in Subparagraph 3 of Paragraph 2 of Article 2861 of the Tax Code of the Russian Federation is provided to the taxpayers who are carrying out donations being in the territory of the Rostov region:

1) to the public regional and (or) municipal institutions of culture of club type (clubs, palaces and recreation centers, houses of folk art);

2) to the state regional and (or) municipal museums;

21) to the state regional and (or) municipal libraries;

3) to non-profit organizations (funds) on formation of the target capital for support of the institutions specified in Paragraphs 1-21 of the real part.

At the same time the extreme sum of expenses in the form of the donations listed to the specified public regional and municipal institutions and also non-profit organizations (funds), considered when determining investment tax deduction is 20 million rubles.

 

Article 11. A tax rate on the tax raised in connection with application of a simplified tax system

1. In case the income reduced by the size of expenses is subject to taxation at application of a simplified tax system, the tax rate is established of 10 percent for taxpayers which are small business entities according to the Federal law of July 24, 2007 No. 209-FZ "About development of small and medium business in the Russian Federation".

11. A part became invalid – the Regional law of 24.10.2019 No. 219-ZS.

2. In case income is subject to taxation at application of a simplified tax system, the tax rate is established of 0 percent for taxpayers – the individual entrepreneurs who are carrying out business activity in production, social and (or) scientific spheres and also in the sphere of household services to the population by types of business activity according to the All-Russian Classifier of Economic Activities according to the annex to the present Regional law except for cases of application of the raised tax rate according to Paragraph 11 of Article 34620 of the Tax Code of the Russian Federation.

3. In case at application of a simplified tax system income is subject to taxation, the tax rate is established of 1 percent if the income reduced by the size of expenses is subject to taxation, the tax rate is established of 5 percent for the organizations and the individual entrepreneurs who are carrying out activity in the branches of the Russian economy most injured determined by the Government of the Russian Federation in the conditions of deterioration in a situation in connection with spread of new coronavirus infection.

Implementation by the organizations and individual entrepreneurs of activity in the relevant branches of the Russian economy is identified by the code of a type of activity, information on which contains in the Unified State Register of Legal Entities or the Unified State Register of Private Entrepreneurs.

 

Chapter 6. Change of terms of payment of regional taxes

 

Article 12. The additional basis and other conditions of granting a delay or payment by installments on payment of regional taxes

1. The additional basis of granting a delay or payment by installments on payment of regional taxes is implementation by the taxpayer of the types of economic activity having priority value for social and economic development of the Rostov region.

2. Treat number of the types of economic activity having priority value for social and economic development of the Rostov region:

1) agriculture;

2) mining;

3) the processing productions;

4) production and distribution of power, gas and water;

5) construction;

6) transport and communication.

At the same time the share of the income of the taxpayer from selling of goods (works, services) received in connection with implementation of the specified types of economic activity has to make not less than 70 percent in total income of the taxpayer from selling of goods (works, services) for the calendar year preceding year of filing of application about granting a delay or payment by installments on payment of regional taxes.

3. In the presence of the additional basis specified in a part of 1 present article, the delay or payment by installments on payment of regional taxes is provided with the following provisions:

1) on the security of property according to Article 73 of the Tax Code of the Russian Federation or in the presence of the guarantee or the bank guarantee according to Articles 74, 741 Tax Code of the Russian Federation;

2) for the sum of debt percent proceeding from the rate, equal 1/2 refunding rates of the Central Bank of the Russian Federation operating during a delay or payment by installments are charged;

4. The documents confirming existence of the additional basis for granting a delay or payment by installments on payment of regional taxes are documents of accounting records under the profit and loss report with interpretation of indicators of income of the taxpayer from selling of goods (works, services) connected with implementation of the types of economic activity specified in Part 2 of the present article for the calendar year preceding year of filing of application about granting a delay or payment by installments on payment of regional taxes.

 

Article 13. Bases and conditions of granting investment tax credit on regional taxes

1. The investment tax credit on regional taxes can be granted to the organization for one of the bases established by Paragraph 1 of Article 67 of the Tax Code of the Russian Federation.

2. The organizations applying for receiving the investment tax credit have to conform to the following requirements:

1) lack of arrears on the budgetary credits, on earlier granted investment tax credits, on obligatory payments in the budgetary system of the Russian Federation;

2) existence of the investment project conforming to the requirements imposed when providing the state support, established by regional laws and other regulations of the Rostov region (for the organizations implementing investment projects);

3) lack of procedures of reorganization, elimination or bankruptcy and also the profitable work within one financial year which is appropriately confirmed with accounting records except for the joint-stock companies which did not pay authorized capital within a year from the date of registration.

3. The investment tax credit on regional taxes regarding the sums which are subject to transfer in the regional budget is provided for the sum which is not exceeding 50 percent of the amount of the corresponding tax which is subject to payment for the period of use of the investment tax credit.

4. The decision on granting the investment tax credit can be made on condition of providing the providing by the organization sufficient for a coverage of debt on which the investment tax credit and also the percent for use of the investment tax credit added for the entire period of its action is asked.

The guarantee, the bank guarantee, pledge of property, including in the form of stocks, securities and shares, of not less than 100 percent of the sum of the granted loan can be ways of ensuring performance of obligations on return of the investment tax credit. Ensuring performance of obligations has to have high degree of liquidity.

5. The size of an interest rate for use of the investment tax credit is established at a rate of 1/2 refunding rates of the Central Bank of the Russian Federation, acting during use of the investment tax credit, but no more than 15 annual interest rates.

If the investment tax credit is granted on the basis specified in Subparagraph 6 of Paragraph 1 of Article 67 of the Tax Code of the Russian Federation for the debt sum the percent are not charged.

 

Chapter 61. General conditions of granting tax benefits

 

Article 131. General conditions of granting tax benefits to investors

1. Tax benefits are provided to the investors enabling the realization of investment projects in the territory of the Rostov region in the presence of one of the following conditions:

1) investments of investments (capital investments) in volume:

a) 3 million rubles and more – in the cities of Rostov-on-Don, Taganrog;

b) 0.5 million rubles and more – in droughty eastern regions of the Rostov region: Dubovsky, Zavetinsky, Zimovnikovsky, Oryol, Proletarian, Remontnensky;

c) 1 million rubles and more – in other areas and the cities, except specified in subparagraphs "and" and the present point;

d) 140 million rubles and more – concerning the property of the organizations created (acquired) within realization investment project intended for operation by other persons and leased or other paid use;

e) 300 million rubles and more – concerning the property of the organizations created (acquired) within realization investment project except for the property of the organizations intended for operation by other persons and leased or other paid use;

2) investments of investments (capital investments) irrespective of volume concerning property of the organizations, (acquired) within realization newly created investment project implemented in the territory of the industrial (industrial) park located in the territory of the Rostov region.

2. Tax benefits are provided to investors on a payback period of the investment project, but no more than for five years.

3. Tax benefits are not provided to investors:

1) in case of application to the investor of the procedures provided by the insolvency law (bankruptcy);

2) in the presence of arrears on obligatory payments in the budgetary system of the Russian Federation, except for cases of restructuring of obligations (debt);

3) in the presence of arrears on the salary more than one month.

 

Chapter 7. Final provisions

 

Article 14. Features of tax regulation

The privileges provided in Paragraph 1 of Part 1 of Article 4, Paragraphs 5 and 6 of Article 10 of the present Regional law do not extend to the organizations which are releasing and (or) distributing book and periodic printing editions of advertizing and erotic character and also to mass media of advertizing and erotic character.

 

Article 15. Order of entry into force of the present Regional law

1. The present Regional law comes into force from the date of its official publication.

2. Paragraph 1 of Part 1 of Article 4 and Paragraphs 5, the 6th Articles 10 of the present Regional law are applied to the legal relationship which arose since January 1, 2012 and work till January 1, 2014.

3. A part 4 articles 2 presents of the Regional law works till January 1, 2013.

4. Article 92 and Part 2 of Article 11 of the present Regional law work till January 1, 2024.

5. A part became invalid – the Regional law of 27.11.2020 No. 399-ZS.

6. The provisions of the present Regional law establishing at application of a simplified tax system a possibility of application of a tax rate of 0 percent for the taxpayers who are carrying out business activity in production, social and (or) scientific spheres and also in the sphere of household services to the population according to the All-Russian Classifier of Economic Activities OK 029-2001 (RCEAP) (KDES EDITION 1) are applied to the legal relationship which arose till January 1, 2017.

7. The paragraph the third Parts 2 of Article 6 of the present Regional law works till December 31, 2018 inclusive.

8. Paragraph 10 Parts 1 and Paragraph 12 of Part 3 of Article 7 of the present Regional law work till December 31, 2022 inclusive.

9. Paragraphs 3, 4 and 5 of Part 2 of Article 2, Part 2 of Article 91 and Part 3 of Article 11 of the present Regional law are applied to the legal relationship which arose since January 1, 2020 and work till December 31, 2020 inclusive.

 

 

Governor
Rostov region

V.Yu. Golubev

 

Rostov-on-Don
May 10, 2012
NO. 843-ZS

Rubricator

Budget. Taxes

Placed: On Mar. 5, 2015 15:59
Changed: On Dec. 22, 2020 12:13
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