About an order of the accounting of subsidies for the taxation, received by the organizations and individual entrepreneurs within special programs of financial support of small and average business

The Office of the Federal Tax Service of Russia in the Republic of Tatarstan due to arising questions on the taxation of means of financial support in a type of subsidies reports the following. Federal law of 07.03.2011 No. 23-FZ "About modification of part the second the Tax code of the Russian Federation  about an order of the accounting of the income and expenses of subjects of small and average business when rendering financial support to them" established a special order of the accounting of the subsidies received by the organizations and individual entrepreneurs within special programs of financial support of subjects of small and average business.