The main criteria that must be observed to retain the right to work for the simplified tax system are established by article 346.12 of the Tax Code of the Russian Federation.
- The income received for the year should not exceed 200 million rubles.
- Number of employees – no more than 130 people.
- Residual value of fixed assets – not more than 150 million rubles.
- The share of participation of other legal entities in the company – no more than 25%.
- There should be no branches.
- Does not engage in activities, in accordance with paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation.
If at least one of the listed criteria is violated, the right to simplified taxation system is not.