By default, organizations and individual entrepreneurs are on the common system of taxation. However, part two of the Tax code of the Russian Federation (further – NK the Russian Federation) establishes special tax regimes. It's such regimes as the Simplified system of the taxation (USNO) and Unified tax on imputed income for certain types of activities (UTII).
UPDF can be applied against organisations and individual entrepreneurs and is governed by Chapter 26.2 of the tax code. The transition to the simplified system of taxation is a voluntary organization (the individual entrepreneur) and is made at the request of the taxpayer to the tax authority at the location (for entrepreneurs – at the place of residence). Such a claim may be submitted when registration for tax purposes and for business activities. If the organization or individual entrepreneur, appealed to the tax authority about the transition to the simplified system of taxation, the documentation must be retained a copy of the statement to the tax authority and notification of the tax authority about the transition to the simplified system of taxation or denial of the transfer. In any case, banks, insurers, organizations with offices and branches, investment and private pension funds, pawnshops and other entities and individual entrepreneurs specified in part 3 of article 346.12 of the tax code of the Russian Federation, the UPDF does not apply.
Imputed income is regulated by Chapter 26.3 of the tax code and applies regardless of the desires of a business entity for those activities for which imputed income is put into action at the local level.
Article 21 of the Russian tax code provides for right of taxpayer to request the tax authority for clarification of the applicable taxes and fees and get information about it free, both orally and in writing. So if you are not sure about whether in your case currently, you have the right to ask such a question to the tax authority.