© RIA Novosti / Grigory to Sysoeva in photobacteria of the State Duma of the Russian Federation. Archival photo© RIA Novosti / Grigory to Sysoeva the image Bank
The state Duma adopted in the first reading a package of three bills on holding in 2019-2028 years in Moscow, the Moscow region and the Kaluga region and Tatarstan Republic of the experiment involving the introduction of a tax on professional income for self-employed people.
The authors of these legislative initiatives were made by the deputies Andrei Makarov, Nadezhda Maksimova, Vladislav Reznik, Leonid Simanovsky, Gleb Khor, senators Yevgeny Bushmin, Muharbi Ulbashev and others subsequently joined them parliamentarians.
To the new special regime will be able to move the citizens, whose income does not exceed 200 thousand rubles per month (2.4 million rubles per year) who have no employer and do not attract employees under labor contracts. Registration of persons wishing to migrate to the new tax regime, will be possible without a visit to the tax authority via mobile app «My tax», as well as the payment of the tax.
The income of citizens, passed a tax on professional income from sales of goods, works and services to individuals will be taxed at the rate of 4%, but if they implemented individual entrepreneurs and legal entities — 6%. The tax is paid monthly. In the case of the transition to the new regime of taxation of self-employed citizens are exempt from paying personal income tax (13%) and are entitled to a tax deduction in the range of 10 thousand rubles. Payers of the tax on professional income for an insurance pension the opportunity to voluntarily pay contributions for compulsory pension insurance in any size with a maximum size limit of such contributions.
Establishes a tax liability for breach registered as self-employed citizens of the procedure for the formation and timing of the transfer receipt. «That is actually such a liability will occur, when such was not the citizen has paid the tax on the sale of a particular product or service,» explained RIA News the Chairman of the budget Committee Leonid Simanovsky.
For the first time, according to him, such a person will pay a fine in the amount of 20% of the amount received, but not less than one thousand. If repeated within six months of the violation the penalty will be charged already, the amount of calculation, which is not generated fiscal receipt, but not less than five thousand rubles, said the Deputy. For those who have not registered as self-employed, and earning income, do not pay personal income tax, which currently is 13% liability for the unpaid tax would be the same as now, i.e. depending on the unpaid tax. «It should be remembered that in case of failure to pay personal income tax on income that is in excess of 900 thousand rubles, comes already a criminal liability», — said the Deputy Chairman of the budget Committee.