Penalties for self-employed in the first year will not apply, said in the state Duma

© RIA Novosti / Grigory to Sysoeva in photobacteria of the State Duma of the Russian Federation. Archival photoPenalties for self-employed in the first year will not apply, said in the state Duma© RIA Novosti / Grigory to Sysoeva the image Bank

Penalties will not be applied in the first year of the pilot introduction of the tax on professional income for self-employed, told reporters the head of the Duma Committee on budget and taxes Andrey Makarov.

«We agreed with the tax service (FTS — ed.) that the penalties for at least the first year of the experiment, the tax office will not be simple to apply» he said, adding that this position is agreed with the Ministry of Finance of the Russian Federation.

He recalled that a similar agreement was with the introduction of the mandatory use of cash registers. «We have the experience of going through cash registers. Remember, as business feared that they would be penalized for the use of cash registers. And then we also agreed with the IRS that, in test mode we year no fees applied,» — said Makarov.

«But this does not mean that these penalties should not be included in the law. The penalties should be, they disciplinary,» he added. Under the bill, the one who voluntarily decided to register as self-employed, and subsequently have not issued a fiscal receipt, with the first such violation will have to pay a penalty of 20% of the amount received. If within six months, the violation is repeated, in this case, the fine will be equal to 100% of the amount of calculations, which is not generated fiscal receipt.

In General, the Committee recommended the lower chamber of Parliament to approve in the second reading the package of draft laws on tax regime for self-employed — tax professional income. It will be able to go self-employed citizens, including individual entrepreneurs, whose income does not exceed 2.4 million rubles a year, and who have no employer and do not attract employees under labor contracts. Registration wishing to move to a new tax regime is possible without a visit to the tax authority via mobile app «My tax».

The tax rate will be 4% on earned income, if the entrepreneur is working with individuals, and 6% — if it serves the interests of legal entities. In the experiment, the tax regime will operate from 1 January 2019 to 31 December 2028 in four regions: Moscow, the Moscow and Kaluga regions and Tatarstan Republic.