Starting from January 1^st, 2021 the Chapter 26.3 of the Tax Code of the Russian Federation «Tax system in the form of the unified tax on imputed income for certain activities» is declared to be no longer in force, in accordance with the Federal law as of 29.06.2012 №97-FL.

Legal entities, having paid the unified tax on imputed income (UTII), have a right to use the simplified tax system (STS) in future as one of the tax regimes, meaning special procedure of tax payment and focused on small and medium business.

In order to use STS, it is necessary to meet the following requirements: there should be less than 100 staff members, income amounting to less than RUB 150 million, shares of other legal entities in company’s capital less than 25%, absence of branches.

The company may switch to STS if its income hasn’t exceeded RUB 112,5 million (article 346 the Tax Code of the RF) based on the result of nine months of the year, in which the notice of switch is applied.

Using of STS exempts of taxes on general taxation system.

Legal entities and sole entrepreneurs, displaying a willingness to switch to STS since January 1^st 2021, may deliver a notice of switch no later than December 31^st, 2020, according to the form № 26.2-1 (Classifier of Tax Documents 1150001), as approved by the Order of the FTS of the RF as of 02.11.2012 №ММВ-7-3/829@.

After presenting the notice of switch to STS, the tax payers have a right to the change the originally chosen item of taxation or to refuse the using of this tax system, presenting a new notice or a corresponding application to the tax authority no later than December 31^st of a calendar year during which the notice was filed. These explanations were given in the Letter of FTS of the RF as of 20.10.2020 №СД-4-3/17181@.

Besides, the Letter of the FTS of the RF as of 20.11.2020 №СД-4-3/19053@ explains:

• removal from the register as a UTII payer will be performed automatically;
• tax return on UTII for the 4^th quarter of 2020 should be filed to the place of registration no later than 20.01.2021, tax should be paid – no later than 25.01.2021;
• sole entrepreneurs, displaying a willingness to switch to the patent taxation system since January 1^st 2021, may file an application no later than December 17^th, 2020;
• if sale of goods (works, services) was carried out during the period of UTII using, sales revenue received by the tax payer during the period of using STS won’t be taken into account while determining the STS tax base;
• when switching from UTII paying to general tax system since 01.01.2021, VAT is calculated while selling of goods (works, services, property rights), shipped (performed, rendered) starting from 01.01.2021.

Subscribers of the Information and Analytical system Globas can get all the available information on all the payers of unified tax on imputed income, using the tool «Filters» and get acquainted with their business operations. Currently Globas contains the data on more than 170 thousand active legal entities-payers of unified tax on imputed income.

Continuing a series of publications on cultural and historical sites of Russia, the experts of the Information agency Credinform analyzed museums of Moscow.

In the first part of the ranking, the revenues of TOP-10 private museums of Saint Petersburg were examined.

Experimentanium Science Museum with the highest revenue (186,6 million RUB) is the first in the ranking. The museum provides an interactive exhibition covering all basic fields of science. The visitors can learn in detail not only about electricity, but also about acoustics, magnetism, optics and space.

Garage is ranked the second by revenue (125,1million RUB). It is the first philanthropic institution in Russia to create a comprehensive public mandate for contemporary art. Every year the museum hosts major exhibition projects, as well as retrospectives of the best Russian and foreign artists.

The Living Systems is the third (99,1 million RUB). The museum reveals the secrets of the most complex question about the nature and the structure of living organisms. Unfortunately, the museum is temporarily closed due to COVID-19 restrictions throughout Russia from April to May 2020. Currently, an investor and a new exhibition space are being searched for.

Museum Collection is ranked the fourth (95,9 million RUB). The museum collects over 20 thousand musical carriers and instruments: music boxes, gramophones, accordions, barrel organs, organs, etc. Today the museum has one of the largest private collections in the world.

Then follows the Jewish Museum and Tolerance Center (76,9 million RUB). It is a cultural and educational project dedicating to the history of the Jewish community in Russia since the middle of the 18th century. In addition, it helps people of different cultures, religions and worldviews to communicate with each other. This center is the first of its kind in Russia.

Bunker 42 is the sixth (59,9million RUB). The Military History Museum located at a depth of 65 meters. Former the USSR military-tactical bunker, it was designed to protect against atomic bombings. By the order of Joseph Vissarionovich Stalin, the defense building had to be located in the center of Moscow near the Kremlin. From 1954 to 1986, the bunker was used by the Soviet military command.

Museum of Russian impressionism (57,1 million RUB) is the seventh in the ranking. The museum exhibits works by Russian impressionists. The main exposition includes paintings by the prominent artists Konstantin Korovin, Valentin Serov, Stanislav Zhukovsky, Igor Grabar, etc. The museum considers its mission to popularize Russian art in general and its impressionistic component, both in Russia and abroad. For this, it earned the respect of the international museum community and in 2015 became a member of ICOM (International Council of Museums).

Impressionism is one of the areas of painting that appeared in France at the end of the 19th century. The word “impressionism” comes from the French word "impression". The painters opposed the traditions of classicism and realism. They tried to show beauty and convey emotion from a particular moment. It is interesting that the impressionists never use black color and a palette for mixing paints. Sometimes, they squeeze paint from a tube directly onto the canvas and use small strokes instead of the outlines of the depicted objects.

Moscow design museum (30,9 million RUB) is ranked the eighth. It is the first and only design museum in Russia. The museum collects and stores samples of Russian design from the avant-garde to the present day, as well as the most significant developments of Soviet and Russian designers.

Hockey Museum is the ninth in the ranking (13,4 million RUB). It is the first museum in Russia that is dedicated to the history of Soviet and Russian ice hockey.

The last in the ranking is Bulgakov house (12,7 million RUB). The permanent exhibition of the museum is dedicated to the life and work of Mikhail Afanasyevich Bulgakov.

The ranking results showed that there are many diverse and unique museums in Moscow as well.