Extract from the income and expenditure ledger of organizations and individual entrepreneurs applying the simplified tax system
Extract from the income and expenditure ledger of organizations and individual entrepreneurs using the simplified tax system — for organizations and individual entrepreneurs who have switched from the simplified tax system to the general taxation regime, the document confirming the right to exemption is an extract from the income and expenditure ledger of organizations and individual entrepreneurs applying the simplified tax system1.
Tax Code of the Russian Federation, as amended on 2022-05-28, Article 145, paragraph 6 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩