Putin signed a law on tax for the self-experiment

© RIA Novosti / Alexei Nikolskiye in Photobacterium of Russia Vladimir Putin. Archival photoPutin signed a law on tax for the self-experiment© RIA Novosti / Alexei Nikolskiye the image Bank

The President of Russia Vladimir Putin has signed the law on holding in 2019-2028 years in Moscow, the Moscow and Kaluga regions and Tatarstan Republic of the experiment involving the introduction of a tax on professional income (NAPs) for the self-employed, should be published on the portal of legal information documents.

The new regime for self-employed people subject to the payment of tax on income from sales of goods, works, services, property rights to natural persons at the rate of 4%, individual entrepreneurs and legal entities — 6%. Those who had passed, personal income tax of 13% will not pay. When registering, the citizen needs to specify the region where it operates. If such regions are few, the citizen has the right to choose which one to specify. However, the place of business cannot be changed more than once a year.

The mode of the NAPs will be able to move the citizens, whose income does not exceed 200 thousand rubles per month (2.4 million rubles a year) who do not have employer do not attract employees under labor contracts, income from property use. This introduces a prohibition on increasing rates of NAPs and reducing the size of revenues within 10 years of the experiment.

Registration of persons wishing to go to NAPs, would not be possible without visit to the tax authority via a free mobile app «My tax», as well as the payment of tax. When making payments to the buyer using a mobile application, they will receive a check from which data is automatically transmitted to the tax authority. The tax is paid monthly based on the notification from the tax authority, obtained through the mobile application. The payer NAPs may authorize the Bank or the operator of an electronic platform for payment of tax and exchange of information with the tax authority.

Switched to the NAP shall be granted a tax deduction on the development in the range of 10 thousand roubles for an unlimited period. However, after using this amount, the deduction will not be re-granted. This «conditional advance»: if a person goes to the tax office and is registered on his account automatically there is 10 thousand rubles, said earlier the Chairman of the Duma Committee on budget and taxes Andrey Makarov.

At the same time establishes a tax liability for breach payers NAPs order and timing of the transfer to the tax authority information about the performed calculation. On the first offense, the penalty will be 20% of the amount of such calculation, if repeated within six months — 100%. If such a violation would allow the Bank or the operator of an electronic platform, authorized to transfer such information, he will also pay a penalty of 20% of the amount of such calculation, but not less than 200 rubles for each calculation, details of which are not transferred to the tax authority. However, FNS agreed that penalties will not be applied in the first year of the experiment, said Makarov.