Putin signed a tax law for the self-employed

The corresponding opinion is published on the official website Internet portal legal information. The law was pbaded by the State Duma on November 15 and approved by the Council of the Federation on November 23.

The law provides that from 1 January 2019 to 31 December 2028, in the regions of Moscow, Moscow and Kaluga, as well as in the Republic of Tatarstan, a tax on professional income will be introduced. The tax rate is set at 4% of income from the sale of goods (works, services, property rights) to individuals and 6% of income from the sale of individual entrepreneurs and Moral people. The income threshold at which this mode can be used does not exceed 2.4 million rubles per year (200,000 rubles per month).

The new plan will be available to individuals (including individual entrepreneurs) who earn income from their activities if they do not have an employer and do not attract employees under a contract of employment. The law states that professional income also includes income from the use of a property. It is also stipulated that the new mode will succeed the IP, but only if their activity does not require registration as an individual entrepreneur.

Arbitrators, mediators, appraisers, notaries, practicing in private practice, lawyers will not be able to move to an experience introducing an income tax professional.

Citizens who have switched to the experimental tax system are exempt from the payment of personal income tax for business income. In addition, they do not pay VAT, except in the case of imports of goods in the territory of the Russian Federation.

The tax is paid on time no later than the 25th of the month following the expired tax period. The tax period is a calendar month. In addition, taxpayers have the right to pay insurance premiums for compulsory pension insurance on a voluntary basis, limiting the maximum amount of such contributions. People who have switched to this mode are entitled to a tax reduction of up to 10,000 rubles.

The list of income that can not be reported at a reduced rate includes income from the sale of real estate and vehicles, the sale of securities and financial derivative instruments, the sale of shares of the authorized capital of Organizations, cooperative fund shares and investment funds.