FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2018 No. 422-FZ

About carrying out experiment on establishment of special tax regime "Tax on the professional income"

Accepted by the State Duma on November 15, 2018

Approved by the Federation Council on November 23, 2018

Article 1. Territory and term of carrying out experiment

1. According to Item 8 of article 1 of the Tax Code of the Russian Federation to begin carrying out experiment on establishment of special tax regime "Tax on the professional income" (further - experiment) in the following subjects of the Russian Federation:

1) since January 1, 2019 in the federal city of Moscow, in the Moscow and Kaluga regions, and also in the Republic of Tatarstan (Tatarstan);

2) since January 1, 2020 in the federal city of St. Petersburg, in the Volgograd, Voronezh, Leningrad, Nizhny Novgorod, Novosibirsk, Omsk, Rostov, Samara, Sakhalin, Sverdlovsk, Tyumen, Chelyabinsk regions, in the Krasnoyarsk and Perm regions, in the Nenets Autonomous Okrug, Khanty-Mansi Autonomous Okrug, the Yamalo-Nenets Autonomous Area, in the Republic of Bashkortostan;

3) since July 1, 2020 in the subjects of the Russian Federation which are not specified in Items 1 and 2 of this part taking into account provisions of parts 1.1 and 1.2 of this Article.

1.1. In the subjects of the Russian Federation which are not specified in Items 1 and 2 of part of 1 this Article special tax regime "The tax on the professional income" becomes effective the laws of subjects of the Russian Federation.

1.2. The law of the subject of the Russian Federation on enforcement of special tax regime "Tax on the professional income" shall contain regulations on entry into force of the specified law of the subject of the Russian Federation not earlier than after one month from the date of its official publication.

1.3. In the federal territory Sirius to begin carrying out experiment since January 1, 2022.

1.4. In the territory of the city of Baikonur to begin carrying out experiment since January 1, 2023. The experiment is made during validity of lease of the Baikonur complex between the Government of the Russian Federation and the Government of the Republic of Kazakhstan of December 10, 1994 (further - the Lease agreement of the Baikonur complex), but no later than the term specified in part 2 of this Article.

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.

Article 2. General provisions

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 and specified regarding 1 article 1 of this Federal Law, except for to the territory of the federal territory Sirius, either the territory of the federal territory Sirius, or the territory of the city of Baikonur during validity of lease of the Baikonur complex has the right to apply special tax regime.

2. The physical person specifies subject of the Russian Federation, either the federal territory Sirius, or the city of Baikonur during validity of lease of the Baikonur complex in the territory of which, (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, and (or) in the territory of the federal territory Sirius, and (or) in the territory of the city of Baikonur during validity of lease of the Baikonur complex for the purposes of application of special tax regime the physical person independently chooses subject of the Russian Federation, either the federal territory Sirius, or the city of Baikonur during validity of lease of the Baikonur complex in the territory of which (which) it conducts activities, and it has the right to change the place of conducting activities not more often than once within calendar year.

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