Are there any limitations to use “Simplified Tax System”?

Without any exclusion all foreign companies including their branches and representative offices, other separate subdivisions within the territory of the Russian Federation don’t have the right to use Simplified Tax System. Russian organizations including those with foreign members have the right to use Simplified Tax System excluding the organizations where share participation of other organizations makes more than 25 percent.

To use Simplified Tax System the organization must satisfy a number of criteria concerning income, number of employees, type of activity and others provided by the Tax Code of the Russian Federation.


©Professional consultation of the “RosCo” company

Date of foundation
company «ROSCO»
Membership in professional organizations:
SRO NP «Audit Chamber of Russia»
(Certificate No 1809 dated 28.12.2009)
Chamber of Tax
(Certificate No 78)
NP «Partnership of RSE»
(Russian Society of Evaluators)
Membership in public association:
Moscow Chamber
of Commerce and Industry
(Certificate No 123-973 dated 21.12.2009)
Partnership of Turkish Entrepreneurs (RTIB)
(as per the results of 2009 -
is included in the register of reliable enterprises of Moscow
Certificates of conformity:
Certificate of conformity to the requirements of GOST R ISO 9001-2008 (ISO 9001:2008)
is insured