Putin Signed a Law on Tax for the Self-Employed
OREANDA-NEWS Russian President Vladimir Putin signed three laws on conducting in 2019-2028 in Moscow, Moscow region, Kaluga region and Tatarstan experiment, providing for the introduction of a tax on professional income (NAP) for self-employed citizens. This is stated in the documents that appeared on the portal of legal information.
Last week, these laws were approved by the Federation Council. The author of the initiative is a member of the Duma Committee on labor, social policy and veterans Affairs Sergey Vostretsov. According to his idea, the amount of payments can be calculated from the minimum wage. However, this obligation will not affect the recipients of unemployment benefits, social security and old-age pensions, as well as those who are dependent.
According to the new regime, self-employed will pay tax on income from the sale of goods, works, services, property rights to individuals at the rate of 4%, individual entrepreneurs and legal entities-6%. Those who switched to it, personal income tax in the amount of 13% will not pay. When registering a citizen must specify the region where the activity is conducted. If there are several such regions, the self-employed has the right to choose one of them. At the same time, the place of business can be changed no more than once a year.
Self-employed with an income of not more than 200 thousand rubles per month (2.4 million rubles per year), who do not have an employer and employees, but have income from the use of property, will be able to switch to the NAP regime. At the same time, during the experiment it is forbidden to raise the rates of NAPs and reduce the maximum amount of income of those who are taxed.
Those who wish to go to the NAP will be able to register without visiting the tax office, using the free mobile application "My tax", with the help of this program they will be able to pay tax. Persons who have passed to the NAP are granted a tax deduction for development within 10 thousand rubles for an unlimited period. However, after using this amount, the deduction is not provided again.
At the same time, tax liability is established for violation of the procedure and terms of transfer of information on the calculation to the tax authority by the payers of the NAP. At the first violation, the penalty will be 20% of the amount of such calculation, at the second within six months — 100%.
Earlier, the head of the Federal tax service (FTS) Mikhail Mishustin drew attention to the fact that the introduction of a new tax regime for self — employed is not an increase in the fiscal burden, but one of the opportunities for taxpayers who fall under the definition of self-employed, to use such a regime.