Document from CIS Legislation database © 2003-2025 SojuzPravoInform LLC

FEDERAL LAW OF THE RUSSIAN FEDERATION

of February 25, 2022 No. 17-FZ

About carrying out experiment on establishment of special tax regime "The automated simplified taxation system"

(as amended on 29-11-2024)

Accepted by the State Duma on February 16, 2022

Approved by the Federation Council on February 22, 2022

Article 1. Territory and terms of carrying out experiment

1. According to Item 8 of article 1 of the Tax Code of the Russian Federation to make experiment on establishment of special tax regime "The automated simplified taxation system" (further - experiment) in the following subjects of the Russian Federation:

1) since July 1, 2022 - in the federal city of Moscow, in the Moscow and Kaluga regions, and also in the Republic of Tatarstan (Tatarstan);

2) since January 1, 2025 - in the subjects of the Russian Federation which are not specified in Item 1 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 Item of 1 part of 1 this Article special tax regime "The automated simplified taxation system" 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 "The automated simplified taxation system" 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, 2025.

1.4. In the territory of the city of Baikonur to begin carrying out experiment since January 1, 2025. 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, 2027 inclusive.

3. During the term 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 23 parts 2 of article 3 of this Federal Law.

Article 2. General provisions

1. The special tax regime "The automated simplified taxation system" (further also - special tax regime) is applied by the organizations staying on the registry in the organization location and the individual entrepreneurs staying on the registry at the place of residence of physical person provided that such location (residence) is located in 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 federal territory Sirius or in the territory of the federal territory Sirius, or in the territory of the city of Baikonur during validity of lease of the Baikonur complex.

2. Transition to special tax regime or return to other tax regimes is performed by the organizations and individual entrepreneurs according to the procedure, established by this Federal Law.

3. The organizations and the individual entrepreneurs applying special tax regime are not exempted from fulfillment of duties of tax agents.

4. Application of special tax regime by the organizations provides their release from obligation on the tax discharge on profit of the organizations (except for the tax paid from the income to which the tax rates provided by Items 1 are applied. 6, 3 and 4 articles 284 of the Tax Code of the Russian Federation), the property tax of the organizations (except for the tax paid concerning real estate units by which tax base is determined as their cadastral cost according to the Tax Code of the Russian Federation).

5. Application by individual entrepreneurs of special tax regime provides their release from obligation on the tax discharge on the income of physical persons concerning income gained from business activity (except for the tax paid from the income in type of dividends and also on the income assessed on the tax rates provided by Items 2 and 5 of article 224 of the Tax Code of the Russian Federation), the property tax of physical persons concerning the property used for business activity (except for the taxation objects the property tax of the physical persons included in the list determined according to Item 7 of article 378.2 of the Tax Code of the Russian Federation taking into account the features provided by the paragraph the second Item 10 of article 378.2 of the Tax Code of the Russian Federation).

6. The organizations and 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 according to the Tax Code of the Russian Federation 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), and the value added tax paid according to article 161 of the Tax Code of the Russian Federation.

7. Cameral tax audit is carried out within three months according to article 88 of the Tax Code of the Russian Federation on the basis of the documents (information) on the taxpayer which are available for tax authorities taking into account the following features:

1) cameral tax audit is carried out for tax periods of the expired calendar year since February 1 of the next calendar year;

2) when changing tax regime cameral tax audit is carried out for the expired tax periods of the current calendar year from the date of following behind day of receipt in tax authority of the notification provided by part 6 of article 4 of this Federal Law, or from the date of, the direction following behind day to the taxpayer of the notification provided by part 8 of article 4 of this Federal Law;

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SoyuzPravoInform LLC.