Extract from the income and expenses account book of an organization and individual entrepreneur applying the simplified tax system – definition and meaning of "Extract from the income and expenses account book of an organization and individual entrepreneur applying the simplified tax system"

Extract from the income and expenditure book of an organization and individual entrepreneur applying the simplified taxation system — for organizations and individual entrepreneurs who have switched from the simplified taxation system to the general tax regime, the document confirming the right to exemption is the extract from the income and expenditure book of organizations and individual entrepreneurs applying the simplified taxation system¹.

Federal Law No. 85-FZ dated May 17, 2007, "On Amending Chapters 21, 26-1, 26-2 and 26-3 of Part Two of the Tax Code of the Russian Federation" dated May 17, 2007, as amended on November 27, 2017, Article 1, Subparagraph 1 // RSZ RF. 2007. No. 23. P. 2691. ↩