Letter from the Federal Tax Service stating that there is no need to register as an individual entrepreneur if the developer sells programs?

Question

Android

Not so long ago, on Habré/GT/MM, they gave a link to a document explaining the need, or rather the lack of it, for registering a software developer as an individual entrepreneur.
I don’t remember if it was in the text of the article or in the comments.
Unfortunately, I couldn't find it with a search.
The referenced document was in *.doc format and was signed by the State Counselor (Justice) of Moscow.
Has anyone seen this article?

Answer 1

Not on the question, but I should note that for individual entrepreneurs in some regions there are tax holidays if they registered after the summer of 2015.
These holidays apply to software development. (Okved 7220)
https://www.regberry.ru/nalogooblozhenie/nalogovye...

Answer 2

https://www.nalog.ru/rn77/about_fts/docs/5489694/
or https://www.nalog.ru/rn77/taxation/taxes/usn/ (at the very bottom)