Non-stationary trading place
According to the aforementioned Decree, since roadside and other forms of non-stationary trade imply the absence of a permanent location for the entity conducting such trade, in these cases each trading location during the seller's movements is covered by the unified concept of "non-stationary trading location," in relation to which the calculation of the single tax on imputed income is carried out. The obligation to pay the tax based on each location of the seller during non-stationary trade arises if the taxpayer does not use hired labor that allows conducting trade simultaneously in two locations
align="justify">Source: Letter from the Russian Ministry of Finance dated April 21, 2004 No. 04-05-12/22 "On defining the concept of 'non-stationary trading place'
Понятие «нестационарное торговое место» среднего рода.
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | нестационарного торгового места | нестационарных торговых мест |
| Д | нестационарному торговому месту | нестационарным торговым местам |
| В | нестационарное торговое место | нестационарные торговые места |
| Т | нестационарным торговым местом | нестационарными торговыми местами |
| П | нестационарном торговом месте | нестационарных торговых местах |