Special tax regimes are special taxation systems provided for by the Tax Code of the Russian Federation mainly for certain types of activities. Only one of them (STS) depends on the amount of income. Let's compare their features in relation to 2018-2019.

What are special modes

Special tax regimes form special types of tax assessment systems that differ from the generally established procedure to which the entire Tax Code of the Russian Federation is devoted, with the exception of Section VIII.1, which is reserved for describing the basic principles of each of the special tax regimes.

The possibility of establishing special regimes is provided for in clause 7 of Art. 12 of the Tax Code of the Russian Federation. It also defines the main approaches to the rules of their application:

• The transition to special tax regimes is based on the voluntary decision of the taxpayer.
• The fundamental points of each of them are regulated by the Tax Code of the Russian Federation.
• Each special regime may have its own taxes that are not provided for in the main list of federal taxes in force in the Russian Federation.
• In relation to each regime, the role of the subject of the Russian Federation in which the special regime is introduced is great. The subject can influence the conditions and limits of application of the regime, the specifics of determining the base and the amount of special tax rates, and establish an additional system of benefits. At the same time, those payments that are not associated with the special regime must continue to be paid according to the rules established by the Tax Code of the Russian Federation.

What modes are special?

There were no changes to the list of special tax regimes in 2018. It is fully given in paragraph 2 of Art. 18 Tax Code of the Russian Federation. These are the systems:

• for agricultural producers (USAKhN);
• simplified (USN);
• imputed tax (UTII);
• production sharing agreements (PSAs);
• patent (PSN).

Despite the fact that since the beginning of 2015, each of these systems has been affected by a number of innovations introduced into the Tax Code of the Russian Federation, their fundamental provisions remain the same. The main change in relation to the special tax regimes of the simplified tax system and UTII was the introduction of the obligation to pay property tax on objects whose value is determined as cadastral.

General features of special tax regimes

Existing types of special tax regimes, with a large number of fundamental differences among themselves, also have a number of common features. At the same time, they are divided into the following groups in relation to:

• Regarding the scale of activity of persons applying these regimes: Unified Agricultural Tax, simplified tax system, UTII and PSN are intended for small enterprises, and PSA can only be used by full-fledged taxpayers.
• To the circle of taxpayers. Unified agricultural tax, simplified tax system and UTII are available to both organizations and individual entrepreneurs. PSA can only be used by organizations, and PSN can only be used by individual entrepreneurs.
• Object of application. Unified agricultural tax, UTII, PSA and PSN are possible only for certain types of activities, and simplified taxation for the majority (with some exceptions).
• A set of taxes, instead of which a special tax is charged. For Unified Agricultural Tax, simplified tax system, UTII and PSN, it replaces income tax (for individual entrepreneurs - personal income tax), property (except for tax calculated from the cadastral value) and VAT. For PSA there is no special tax as such, but a system of benefits for most existing taxes is applied, allowing for the complete abolition of some of them.
• Compatibility with each other and OSNO. The PSA is not compatible with any of the modes. OSNO, Unified Agricultural Tax and the simplified tax system cannot be combined with each other, but can be used together with UTII or PSN. At the same time, UTII and PSN are also compatible.

Read more about the possibility of combining modes in the following articles:

• “What are the features of combining OSNO and simplified tax system?” ;
• “Distribution of costs when combining UTII and simplified tax system.”

Fundamental features of special modes

At the same time, each of the special tax regimes has its own set of individual characteristics. The most important of them are shown in Table 1.

Differences in taxation under special regimes

Special tax regimes differ significantly in terms of the tax bases to which the special tax rate applies. The base can be:

• A variable depending on the actual volume of income (or other object of taxation under a PSA) - for the Unified Agricultural Tax, the simplified tax system, the PSA. At the same time, for the simplified tax system there are 2 bases with different rates: “income minus expenses” with a basic rate of 15% and “income” with a basic rate of 6%.
• Constant (provided that the initial parameters on which its value is set remain unchanged) regardless of the volume of revenue - for UTII and PSN.

A set of indicators characterizing the main features of taxation under each of the special regimes is given in Table 2.

Small business is rightfully considered the basis of the state's economy– most of the articles of the Tax Code are devoted to its regulation. Private entrepreneurs with low cash turnover form the backbone of entire sectors of activity (trade, services, production of a number of goods, and so on).

Despite the relative flexibility and number of opportunities provided by law to legal entities, this type of business is rightfully considered the most unstable to sudden market changes and requires special conditions.

Even a small change in the course of the authorities or market trends can jeopardize entire industries, which is why the state itself has developed mechanisms for protecting small entrepreneurs. They are based on a number of special tax regimes– an alternative scheme for paying contributions to the treasury.

Definition and concept

This concept was first enshrined at the legislative level back in 1995, when the corresponding Federal Law on State Support for Small Businesses was adopted.

This document not only made it possible to pay taxes according to a simplified scheme, but also to do without most of the formalities in accounting, which also reduced the attractiveness of small businesses as an area of ​​income generation.

But since that time, market realities have changed greatly and the legislation needed serious modification and expansion of the types of special tax regimes. An extensive list of changes was adopted in 2013 and instead of one scheme, entrepreneurs received almost half a dozen.

In fact, it is from this document that the widespread use of special tax payment regimes begins.

Individuals, like private entrepreneurs, pay immediately by default four types of taxes:

1. Personal income tax, also known as . Charged upon receipt of income from activities, wages, purchase and sale transactions or rental of property (for example, real estate).
2. Land tax. If a land plot is included in the property list, you pay contributions to the tax service for it, in proportion to its assessed value. This applies to both unused territory and those that are used for any kind of business activity.
3. Property tax for individuals. It is also a type of taxation of persons with property, but in order to make deductions under this article it is necessary to own real estate. By the way, the purpose of the object does not matter: tax is payable on both residential premises (dacha, private house, apartment) and non-residential premises (garage, etc.).
4. Transport tax. Paid by the owners of the car, bus, special equipment.

In addition, in the case of an individual entrepreneur, there is a need to replenish the state treasury from one’s own income from activities. The nature, rate and special conditions for paying tax depend on the choice of regime (general or one of the types of special).

Subjects

Depending on the category of an individual, which is determined by the type of his activity, the following may act as a subject of a special tax regime:

1. Investor, which fulfills the terms of the transaction for the division of goods (preferential taxation is applied).
2. Individual entrepreneurs, which meet a number of criteria prescribed in the tax code (under the patent system).
3. Defined by regional legislation types of business(for the Unified Tax on Imputed Income) if there is a corresponding regulatory act for this type of activity.
4. For legal entities who have an annual turnover of funds in the company of less than 150 million rubles, a simplified taxation system is used (abbr.). It is also necessary that the number of permanent employees of the company in a particular reporting period does not exceed 100 people.
5. Producers of agricultural products (based on laws regulating a single tax for this type of business activity).

Doing business by farmers and a number of investment companies may fit several schemes at once. Also, several options for paying taxes are offered to companies involved in the development or processing of mineral resources.

Types of special taxation

In general, the special tax regimes provided for by the Tax Code of the Russian Federation have a number of common specific features:

• clear restrictions on the scope of activity;
• limit on the total amount of income or that from each type of activity;
• use only for individual entrepreneurs (with no more than 15 employees) or small companies (less than 100 employees);
• the impossibility of combining special tax regimes with each other;
• significant dependence of rates and conditions on regional tax legislation;
• the ability to choose between taxing income or net profit (the difference between income and expenses).

simplified tax system

STS (simplified taxation system) is the most common special regime used in small business activities. It can only be used if, for the reporting period, the company complies such criteria:

1. No more than 150 million rubles of income per calendar year.
2. The residual total price of all the company's assets is less than 100 (previously 150) million rubles.
3. The number of company employees is no more than 100.

There is also a number of minor requirements, which are prescribed in tax legislation and are mandatory. For example, a business cannot be taxed under the simplified system if more than a quarter of the company’s assets are owned by another legal entity. It is also impossible to use the simplified tax system for legal entities that are partially or fully sponsored by the state or municipal budget.

The legislator also restricts quite strictly the areas of activity of entrepreneurs who wish to apply a simplified taxation system. Under no circumstances can companies whose main income is derived from due to:

• banking operations;
• investing in other companies;
• insurance;
• manufacturing of goods that are excisable;
• subsoil users;
• representatives of the gambling business.

If a legal entity has at least one branch, the legislator also does not provide for the use of the simplified tax system for it. It is also impossible to use the simplified taxation system in combination with other forms. When using the simplified tax system, the entrepreneur is completely exempt from paying VAT, property and profit taxes for legal entities.

The transition to a simplified taxation system is possible only if the company submits all documents confirming compliance with the stated criteria by the end of the calendar year. If approved by the municipal (or regional) department of the Federal Tax Service, taxation under the simplified tax system occurs from the first day of the new year.

The legislator does not impose restrictions on the duration of business activity - with the “simplified” system, a legal entity can work from the first day of its existence. It is only important to submit documents within a month after receiving the package of constituent documents, otherwise you will have to wait until the end of the year and pay taxes at the general rate.

When submitting an application, you can choose which financial indicator will be used to calculate contributions to the Federal Tax Service. For the first option (income), a rate of 6% , the second (the difference between income and expenses) already provides 15% .

For both scenarios the reporting period is calendar year. A number of features and benefits may change from region to region - the above-mentioned federal law reserves the right to make changes to the relevant paragraphs.

Particularly noteworthy is the fact that the legislator obliges every person using the simplified tax system who goes beyond the specified requirements to report this 15 calendar days before the end of the reporting tax period. In this case, the transition to a general tax payment system will take place without the application of penalties to the latter.

UTII

The main feature of UTII (Unified Tax on Imputed Income) is its use exclusively in those territorial entities of the Russian Federation where this is permitted by local law. Tax rates and types of activities subject to taxation under this scheme can also differ radically from region to region, from region to region. The Tax Code of the Russian Federation only provides a basic list, beyond which municipalities cannot go when creating special conditions.

The transition to UTII is possible only in cases where:

• the number of employees per year on average did not exceed 100 people;
• the legal entity is not involved in leasing real estate;
• the entrepreneur does not use the Unified Agricultural Tax as a tax payment scheme;
• its type of activity is included in the article regulating UTII in the Tax Code of the Russian Federation.

In the case when a company is involved in several types of activities at once, only income in the areas specified in the Tax Code of the Russian Federation will be taxed under UTII. The rate is 15%, but depending on adjustment indicators it may change downward.

The transition to UTII is possible at any time convenient for a legal entity, but termination of taxes under this scheme is possible only at the end of the calendar year. If during the inspection of the Federal Tax Service it turns out that the company does not meet the stated requirements, then in addition to penalties, it will be forced to transfer to the general taxation system.

PSN

The main feature of PSN is that this system is intended only for individual entrepreneurs - legal entities cannot use the scheme under any circumstances. If a number of requirements are met (the average number of employees is no more than 15 people, the income for each of the declared activities is no more than a million rubles), instead of paying tax, a patent is purchased, the price of which will be 6% of the individual entrepreneur’s tax base.

A big advantage is that the entrepreneur is exempt from filing a tax return with the Federal Tax Service, but in return he will have to keep records of income from each type of activity separately from each other.

Unified agricultural tax

The Unified Agricultural Tax is characterized by a stable rate of 6% of the difference between the company’s income and expenses. At the same time, the legislator, according to the new requirements, imposes only one key requirement on an individual entrepreneur or legal entity - the share of its income received during the sale of goods should not exceed 70% of the total amount.

Another nuance: the company must be one of those that provide auxiliary activities in the agricultural industry. But if the company is not engaged in the production of crops or products, then it has no right to apply for the Unified Agricultural Tax.

A lecture about special tax regimes is presented below.

The concept of special regimes in tax law

Special tax regimes in tax law are regimes that differ from standard regimes, and also imply, in some cases, complete exemption from taxes and fees.

Special tax regimes are established within the framework of the Tax Code, they are also regulated, determined, and controlled. Russian legal scholars believe that special regimes can be given a special definition.

Thus, according to lawyers, a special regime in tax law is a special mechanism for collecting funds from the state budget, which is applied only in some cases. At the same time, the legislation also provides for a mechanism for completely not collecting funds under certain conditions.

Types and characteristics of special tax regimes

In the Tax Code in Article 18, a list of special regimes is given in sufficient detail. Each of them has its own mechanisms for collecting funds from payers to the state budget. Special tax regimes include the following types:

• patents;
• product section;
• tax on imputed income;
• agriculture;
• simplified system.

The types of special tax regimes and the specifics of taxation for each category are included in separate articles of the Tax Code.

Thus, the patent system implies application to individual entrepreneurs in the same way as other (should be understood as general) taxation systems. At the same time, those entrepreneurs who fall under special tax regimes specifically under the article on patent taxation are exempt from paying two types of taxes: on the property of individuals and the income of individuals.

Article 346.43 of the Tax Code describes in detail what type of business activity individual entrepreneurs fall under the patent tax system. In particular, these include: shoe repair, cosmetic procedures, furniture repair and other services.

A special tax regime based on a patent allows entrepreneurs to save some money on paying fees and taxes at the initial stage of developing their business.

Taxation under the production sharing system implies that the product is a certain mineral that is mined on the territory of the country or the continental plume in the sea (should be understood as oil).

To apply the rules of tax law in relation to the special regime, it is required that the production and production sharing activities be drawn up at the agreement level. At the same time, this agreement is transferred to the tax authority by the payers of taxes and fees, and not by the second party to the agreement (the investor investing in the development of business activities).

The tax system when applying tax on imputed profits implies a tax rate of 15%, unless otherwise provided by any regulations. At the same time, the types of activities are quite extensive.

For example, these include: household and veterinary services, transportation services (provided that the organization’s fleet contains no more than 20 vehicles), services for placing advertising posters and other objects on vehicles. A complete list of all types of activities that, according to the taxation system, fall under the imputed income regime is prescribed in Article 346.26 of the Tax Code.

The simplified tax payment system implies that individual entrepreneurs do not have to pay taxes on profits, organizational property and added value, or taxes on personal income and property.

Most often, under the simplified system, individual entrepreneurs are opened that do not earn enough profit or have no more than one employee. For example, freelancers who work remotely, without being tied to a specific location.

At the same time, entrepreneurs paying taxes under the simplified system, as well as all others, are assigned rules for maintaining records and cash transactions.

Unified Agricultural Tax is a unified agricultural tax, which also applies to special taxation regimes. Tax legislation provides for the voluntary transition of entrepreneurs to this taxation regime, provided that they carry out agricultural activities.

Organizations or individual entrepreneurs, within the framework of the law, may be exempt from paying taxes on the income of individuals and organizations, property of individuals and organizations. At the same time, all other mandatory taxes remain in force, except when otherwise provided by regulations.

Fundamentals, objectives, application, conditions of special regimes in tax law

A special tax regime based on a patent implies a special object subject to taxation. Thus, it recognizes the possible annual income that an entrepreneur can receive in the course of his activities. The tax rate in this case is set at only 6%.

It is noteworthy that the special tax regime based on a patent also provides for a 0% rate, provided that individual entrepreneurs who first registered their activities under this regime after the entry into force of the relevant laws established at the level of the federal subject. In this case, special conditions may be imposed, without which the zero interest rate cannot be applied. In particular, these are:

• a certain number of employees for an individual entrepreneur;
• a certain income generated from the activities of an individual entrepreneur.

The tax regime for division of production under an agreement also has its own principles and features. Thus, according to Article 346.41 of the Tax Code, payers are registered not at the place of their actual location, but at the location of the mineral deposit (should be understood as oil).

The application is submitted after the agreement with the investor has been drawn up. The legislation sets a period of 10 calendar days for filing an application, otherwise the agreement loses its force and requires re-conclusion.

Upon expiration of the agreement, the payer is obliged to cease its activities or extend the terms of the agreement with investors.

Otherwise, the right to taxation in the order of production division is lost and the activity falls under the general taxation procedure.

Special tax regimes are constantly being improved. And in particular this applies to taxation on imputed income. Thus, according to Article 346.29 of the Tax Code, the basis for calculating the tax rate is the totality of the basic income from the activities of an entrepreneur, a physical indicator in one tax period (should be understood as one calendar year).

If the payer’s physical indicator has changed during the period, then this aspect is also taken into account when calculating the base. Moreover, the calculation is carried out exactly from the month in which the change occurred. In this case, the tax base will be calculated conditionally from two indicators: before the change and after it.

In federal cities, the tax percentage may differ from the established standard 15%. It fluctuates in the amount of 7.5-15%, at the discretion of the relevant regulations applicable to the specific type of activity of the entrepreneur.

Taxation under special tax regimes under a simplified scheme cannot be applied to the following types of activities:

• activities of banks and banking agents;
• insurance companies and agents;
• notaries and lawyers engaged in private legal practice;
• non-state pension funds and investments;
• organizations operating in the field of gambling;
• pawnshops and purchases of non-ferrous metals;
• agricultural organizations and individual entrepreneurs.

The tax rate in this taxation regime is assumed to be 6% (with the exception of certain cases prescribed in federal laws and laws of the constituent entities of the federation).

The same rate is provided for organizations that have switched to the taxation system under the Unified Agricultural Tax. In this case, a special tax regime is recognized as a tax regime developed specifically for entrepreneurs who carry out agricultural activities on a large and medium scale. At the same time, the number of employees of some individual entrepreneurs (should be understood as fishery organizations) cannot exceed 300 people, and activities are carried out on vessels owned and owned by the organization.

The role of special tax regimes in tax law is quite large, since special regimes allow entrepreneurs to quickly develop their activities, receive sufficient income from this, provide the population with jobs, reduce the unemployment rate, without working at a loss to the organization.

The improvement of special tax regimes in Russian legislation continues; every year more and more favorable conditions are offered to entrepreneurs, allowing them to successfully carry out their activities, while at the same time replenishing the state budget.

Along with the general taxation system in Russia, there are special tax regimes for small businesses. The popularity of these tax regimes for taxpayers is explained by a significant reduction in the tax burden compared to the generally established taxation system. These measures are being taken by the government to stimulate the development of private entrepreneurship, transferring the income of small enterprises and individual entrepreneurs to legal, non-shadow business.

For this purpose, the tax legislation of the Russian Federation provides for the possibility of establishing by federal laws a special procedure for the calculation and payment of taxes and fees during a certain period of time - special tax regime, which is not a separate type of tax. Such a tax regime may provide for the replacement of a set of taxes and fees with a single tax.

In the process of promoting large-scale tax reform carried out in Russia in recent years, tax legislation has established several different tax regimes, as well as changes have been made to traditional taxes and fees and new types of taxes and fees have been introduced, both federal, regional, and local.

In accordance with Article 18 of the Tax Code of the Russian Federation, the following special tax regimes may be established in the Russian Federation:

· simplified taxation system for small businesses;

· taxation system in the form of a single tax on imputed income;

· unified agricultural tax;

· taxation system in free economic zones;

· taxation system in closed administrative-territorial entities;

· taxation system for the implementation of concession agreements and production sharing agreements.

In 2003, Federal Law No. 104-FZ dated July 24, 2002. “On the introduction of amendments and additions to part two of the Tax Code of the Russian Federation and some other acts of the legislation of the Russian Federation, as well as on the recognition as invalid of certain acts of the legislation of the Russian Federation on taxes and fees”, new chapters of the Tax Code of the Russian Federation were put into effect - Chapter 26.1 “Single tax on imputed income" and chapter 26.2 "Simplified taxation system". It was assumed that the implementation of the provisions of these chapters, in addition to the legalization of income of small businesses, would also help reduce the volume and facilitate the maintenance of reporting documentation for small businesses.

The principle underlying these special regimes is not in itself a novelty in Russian tax legislation, since it has already been repeatedly used by the legislator, both before the adoption of the Tax Code of the Russian Federation, and directly in some of its chapters.

So, for example, in accordance with Federal Law of the Russian Federation No. 88-FZ of June 14, 1995. “On state support of small businesses in the Russian Federation” in 1995, a special regime for taxation of small businesses was created, regulated by Federal Law No. 222-FZ of December 29, 1995. “On a simplified system of taxation, accounting and reporting for small businesses” (adopted by the State Duma of the Russian Federation on December 8, 1995).

From the date of entry into force of Federal Law No. 148-FZ of July 31, 1998. “On a single tax on imputed income for certain types of activities” and the introduction of a single tax, legislation on a simplified system of taxation, accounting and reporting for small businesses began to apply to the extent that does not contradict this federal law.

Special tax regimes represent a special, established procedure for determining the elements of taxes, as well as exemption from taxes and duties under certain conditions. These tax regimes are aimed at creating more favorable economic and financial conditions for the activities of organizations related to small businesses, agricultural producers and participants in the implementation of production sharing agreements.

The special tax regimes in the tax system of the Russian Federation include four taxation systems:

• taxation system for agricultural producers (unified agricultural tax) - Chapter 26 of the Tax Code of the Russian Federation;
• — Chapter 26 of the Tax Code of the Russian Federation;
• taxation system for certain types of activities - Chapter 26 of the Tax Code of the Russian Federation;
• taxation system for the implementation of production sharing agreements - Chapter 26 of the Tax Code of the Russian Federation.

Simplified taxation system

The transition to a simplified system or return to the general taxation system is carried out by the taxpayer voluntarily in the manner prescribed by the code.

The use of the “simplified tax” by organizations provides for the replacement of payment of income tax and property tax of organizations with the payment of a single tax. On the day of individual entrepreneurs who switched to “simplified taxation”, it is envisaged that the payment of personal income tax and property tax will be replaced by the payment of a single tax.

Organizations and individual entrepreneurs using the simplified taxation system are not recognized as VAT payers, with the exception of VAT paid at customs. However, taxpayers using the simplified tax system pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation.

Taxpayers are organizations and individual entrepreneurs that have switched to a simplified taxation system and apply it in the manner established by the code.

Both organizations and individual entrepreneurs can use the simplified system.

Individual entrepreneurs can switch to the “simplified” system if they meet only one restriction: the average number of employees does not exceed 100 people. As for organizations, they must fulfill the five conditions specified in Art. 34b of the Tax Code of the Russian Federation, namely:

• sales income for the nine months of the previous year does not exceed 45 million rubles;
• the average number of employees does not exceed 100 people (the average number is also calculated for nine months);
• the cost of depreciable property is less than or equal to 100 million rubles;
• the share of the authorized capital owned by legal entities is less than or equal to 25%;
• there are no branches or representative offices.

Even if these conditions are met, persons engaged in a certain type of activity are not entitled to switch to the simplified system:

• banks;
• insurance companies;
• non-state pension funds;
• investment funds;
• professional participants in the securities market;
• producers of excisable goods;
• persons engaged in the extraction and sale of minerals, etc.

To switch to a simplified taxation system, you need to submit a corresponding application to the tax office from October 1 to November 30. Newly created organizations and newly registered individual entrepreneurs who have expressed a desire to switch to a simplified taxation system have the right to submit an application to switch to a simplified system within three days after submitting an application for registration with the tax authorities.

The organization must return to the general mode if:

• revenue for the reporting or tax period, calculated on an accrual basis, will exceed 60 million rubles;
• the cost of depreciable property for the reporting or tax period will exceed 100 million rubles.

For an individual entrepreneur, there is only one limitation - the amount of revenue.

The taxpayer must notify the tax office that the limit on revenue or the value of depreciable property has been exceeded within 15 days after the end of the quarter in which the excess occurred. You need to switch to the general taxation regime from the beginning of the quarter in which the limits were exceeded.

The objects of taxation are:

• income;
• income reduced by expenses.

The choice of the object of taxation is made by the taxpayer himself.

If the object of taxation is income, the tax rate is set at 6%. If the object of taxation is income reduced by the amount of expenses, the tax rate is set at 15%. Starting from January 1, 2009, this rate can be differentiated in the range from 5 to 15% by the laws of the constituent entities of the Russian Federation.

The taxpayer has the right to reduce the income received by expenses determined by the Tax Code of the Russian Federation. It should be emphasized that the list of expenses is closed: only those expenses of the taxpayer that are directly named in Art. 346 Tax Code of the Russian Federation. A special procedure has been established for expenses for the acquisition of fixed assets.

The date of receipt of income is the day the funds are received into bank accounts (cash method). Expenses of the taxpayer are recognized as expenses after their actual payment.

The tax period is a calendar year. Reporting periods are the first quarter, six months, and nine months of the calendar year.

The tax amount is determined by the taxpayer independently. At the end of each reporting period, the amount of the quarterly advance payment is calculated based on the tax rate and actual income received. The amount of tax is reduced by the amount of insurance contributions for compulsory pension insurance paid for the same period, but not more than by 50%. Advance payments made are counted toward tax payments at the end of the tax period.

Tax returns based on the results of the reporting period are not provided, and on the results of the tax period - no later than March 31 of the year following the expired tax period. The deadline for making advance payments is the 25th day of the month following the reporting period. Taxpayers are required to keep tax records of their activity indicators necessary for calculating the tax base and the amount of tax, based on the book of income and expenses.