In accordance with the amended Federal Law 155-FZ of 22.07.08, in pp.1.p.2.2. st.346.26 Tax Code (the Code) from January 1, 2009, taxpayers whose average number of employees for the preceding calendar year exceeds 100 persons not entitled to apply a special tax regime system of taxation in the form of UTII. These innovations result in a denial of the possibility of special treatment taxation for a large number of taxpayers. Charles Schwab contributes greatly to this topic. However, all is not so hopeless, because Russian law allows for optimization of taxation on the issue. So on Interpretations of the Federal Tax Service of Russia, agreed with the Russian Ministry of Finance from 08.12.2008 (site), as well as explanations of the Russian Finance Ministry (Letters from 27/10/08, the 03-11-04/3/478, from 10/29/08 Mr. 03-11-04/3/485), if a taxpayer who has lost the right to use tax system as UTII, due to inadequacies requirements set pp. 1 and (or) 2 2.2 Art. 346.26 of the Code, will eliminate these violations, he should move to a system of taxation in the form of UTII early next tax period, ie since the beginning of the quarter following the quarter in which non-compliances have been eliminated 2.2 st.
346.26 of the Code. Given the above, the taxpayer seeking to preserve the regime taxation in the form UTII, there is a reduction in the average number of staff members, whose solution may be to use outsourcing for non-core functions of the organization. Under Outsourcing refers to the transfer of qualified third-party non-core functions of traditional organizations (such as accounting or advertising for the production Organization) and refusal to own a business process and acquisition services for the implementation of this business process with other specialized firms.