Russian President Vladimir Putin signed a law expanding the experiment on introducing a tax regime for the self-employed in another 19 regions of the country.
According to a document published on the official legal information portal, from January 1, 2020, the tax regime for self-employed will begin to operate in St. Petersburg, Sverdlovsk, Tyumen, Samara, Volgograd, Leningrad, Nizhny Novgorod, Omsk, Novosibirsk, Voronezh, Rostov, Sakhalin, Chelyabinsk regions .
The experiment will also extend to the Krasnoyarsk and Perm Territories, the Nenets and Yamalo-Nenets Autonomous Okrugs, the Khanty-Mansiysk Autonomous Okrug - Ugra, and the Republic of Bashkortostan.
A special tax regime for the self-employed began to operate on January 1, 2019 in four regions - Moscow, Moscow and Kaluga regions, as well as in Tatarstan. Citizens whose income for the year does not exceed 2.4 million rubles (an average of 200 thousand per month) who do not attract wage workers pay a tax of 4% when working with individuals, and 6% when working with legal entities. The special tax regime will be valid for 10 years. During this period, tax rates will not change, the law says.
The concept of “self-employment” appeared in the legislation in 2017. It applies to citizens who receive payment for their work directly from customers. From July 1, 2017, Russians working as tutors, nannies, bloggers, engaged in the carriage of passengers or renting out housing can register as self-employed.
The law does not firmly fix the areas of activity in which citizens have the right to use the special tax regime, but there are a number of restrictions. “Professional income tax” cannot be applied if the scope of activities includes, inter alia, the sale of excisable goods, resale of goods or mining.
First Deputy Chairman of the State Duma Committee on Budget and Taxes Sergey Katasonov in a conversation with RT said that many regions wanted to take part in the experiment. He also called the existing tax sparing.
“This special tax is the lowest tax in the world. Today you can legally do your business and pay 4% with a turnover of 2.4 million per year. The task is to introduce such self-employed people into the legal field. They should not think that they are stealing something, they are not law-abiding. Lead them into the legal field - the task of the state. With this law we reach out to them, ”he said.
Katasonov added that 4% is the level of taxation that a self-employed person can easily handle. At the same time, he finds himself in a legal labor field, can receive certificates, and his contributions will go to the health insurance fund.
In turn, the Ministry of Finance of Russia announced its intention to extend the tax regime for the self-employed throughout the country from July 1, 2020.
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The department noted that preliminary results of the experiment showed its popularity. According to Finance Minister Anton Siluanov, by November 2019, more than 260 thousand people had already registered as self-employed. Among the most popular areas, he named passenger transportation, construction, rental of property, tutoring.
“Approximately from July 1, 2020 we will be ready to extend this tax regime to the whole country,” the minister said.
Also in October 2019, Siluanov proposed defining a list of professions where you can use the tax regime for the self-employed. According to him, in this case it will become easier to prepare for the spread of the mechanism to all subjects of the Russian Federation.
“We probably need to clearly define the list of professions where such a system can work. Drivers, suppose tutors, and so on and so forth. The list of professions should be fixed, ”he said.
Siluanov also warned that from 2020 the Federal Tax Service will begin to identify firms that hire self-employed citizens instead of full-time employees. He specified that from next year the tax service will calculate the insurance premiums and, accordingly, the income tax if the self-employed provides services only to this particular company.