Main alterations of taxation of legal entities:
-    the uniform tax payment will be reduced from 6% to 5%;
-    the rate of obligatory payments to the Road Fund will be established at 1,4% for all types of activity;
-    an excise tax will be established for imported plant oil and for domestic motor oil for diesel and injection engines;
-    an excise tax will be established for retailed jewelry. The excise tax rate for imported jewelry will be reduced.

Main alterations of taxation of individuals:
-     the minimum rate of taxable income of individuals will be reduced from 10% to 9%;
-    the fixed tax rate for individuals performing services will be reduced at average by 2 times;
-    minimal rates of rent payments will be established for the property of physical persons let out for lease. Incomes of physical persons from regular sales of their own immovable property and incomes from gratuitous receipt of a shareholding (shares of stock) from other physical persons will be included into the taxable base of individuals.

For more information on main alterations of taxation see Changes of taxation for 2012 year