Abstract
The article is devoted to the calculation and payment of trade fee by private medical organizations located in the city of Moscow — theonly subject of the Russian Federation that introduced this fee. Analyzed situations when medical organizations are payers of this collection, its main elements. The obligations of the trade fee payers were considered, namely, timely registration with the tax authorities by sending a notification in the appropriate form, timely notification of changes in the characteristics of the trade object and its location, and deregistration of the object. It is emphasized that the organization, upon termination of trading activities, is obliged to notify the tax authorities of this to exclude the fee from the payers. We have considered practical examples explaining the specifics of the emergence of the payer’s duties, as well as the calculation and payment of the trade fee in various situations.
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