The order of separate account for use by taxpayers at the same time the tax system in the form of a single tax on imputed income and a simplified tax system is not installed Code. Thus, organization develops and approves the order of separate accounting. In this way the organization used a separate accounting must be unambiguously attributed these or other indicators to different species business. Designed by an organization separate accounting procedures must be spelled out in the order of accounting policies or in any local document approved by order of the organization (Order of the individual entrepreneur), or multiple documents that together contain all the rules regarding the conduct of the organization of separate accounting. Its design must governed by Federal law from 21.11.1996 N 129-FZ "On Accounting".
Ministry of Finance FEDERATSIIPISMO of September 24, 2010 N 03-11-06/3/132 Department of Tax and customs tariff policy has considered the letter on Order of separate accounting, while the application of the taxation system in the form of a single tax on imputed income for certain types of activities and a simplified tax system and on the basis of information contained in the letter, according to the following. According to Section 7, Art. 346.26 of the Tax Code (hereinafter – the Code), taxpayers are carrying along with a business subject to tax one tax on imputed income, and other types of business are required to keep separate records of assets, liabilities and business operations in respect of business activities subject to tax flat tax, and business, for which taxpayers pay taxes in accordance with a different tax regime.