of November 27, 2018 No. 422-FZ
About carrying out experiment on establishment of special tax regime "Tax on the professional income" in the federal city of Moscow, in the Moscow and Kaluga regions, and also in the Republic of Tatarstan (Tatarstan)
Accepted by the State Duma on November 15, 2018
Approved by the Federation Council on November 23, 2018
1. According to Item 8 of article 1 of the Tax Code of the Russian Federation to begin since January 1, 2019 carrying out experiment on establishment of special tax regime "Tax on the professional income" (further - experiment) in the federal city of Moscow, in the Moscow and Kaluga regions, and also in the Republic of Tatarstan (Tatarstan) (further - the subjects of the Russian Federation included in experiment).
2. The experiment is made till December 31, 2028 inclusive.
3. Within ten years of carrying out experiment changes cannot be made to this Federal Law regarding increase in the tax rates and (or) limiting reduction of the size of the income, stipulated in Item 8 parts 2 of article 4 of this Federal Law.
1. "The tax on the professional income" (further also - special tax regime) physical persons, including individual entrepreneurs whose place of conducting activities is the territory of any of the subjects of the Russian Federation included in experiment has the right to apply special tax regime.
2. The physical person specifies subject of the Russian Federation in the territory of which it conducts activities, upon transition to special tax regime.
3. In case of conducting activities in the territories of several subjects of the Russian Federation for the purposes of application of special tax regime the physical person independently chooses subject of the Russian Federation in the territory of which it conducts activities, and has the right to change the place of conducting activities not more often than once in calendar year.
4. In case of the termination of conducting activities in the territory of the chosen subject of the Russian Federation the physical person for the purposes of application of special tax regime chooses other subject of the Russian Federation included in experiment in the territory of which the physical person conducts activities, no later than the termination of the month following after month of such termination.
5. In case of change of the place of conducting activities the physical person is considered conducting activities in the territory of other subject of the Russian Federation since month in which he chose this subject of the Russian Federation.
6. Physical persons in case of application of special tax regime have the right to conduct types of activity, the income from which is assessed with tax on the professional income, without state registration as individual entrepreneurs, except for types of activity which maintaining requires obligatory registration as the individual entrepreneur according to the Federal Laws regulating maintaining the corresponding types of activity.
7. The professional income - the income of physical persons from activities when which maintaining they have no employer and do not attract hired employees according to employment contracts, and also the income from use of property.
8. The physical persons applying special tax regime are exempted from the taxation by income tax concerning the income which is the taxation object tax on the professional income (further - tax).
9. The individual entrepreneurs applying special tax regime are not recognized taxpayers of the value added tax, except for the value added tax which is subject to payment in case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction (including the tax amounts which are subject to payment in case of completion of action of customs procedure of free customs zone in the territory of the Special economic zone in the Kaliningrad region).
10. The individual entrepreneurs applying special tax regime are not exempted from fulfillment of duties of the tax agent, the established legislation of the Russian Federation on taxes and fees.
11. The individual entrepreneurs specified in the subitem 2 of Item 1 of article 419 of the Tax Code of the Russian Federation are not recognized payers of insurance premiums for the period of application of special tax regime.
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