of February 25, 2022 No. 17-FZ
About carrying out experiment on establishment of special tax regime "The automated simplified taxation system"
Accepted by the State Duma on February 16, 2022
Approved by the Federation Council on February 22, 2022
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).
2. The experiment is made in the federal city of Moscow, in the Moscow and Kaluga regions, and also in the Republic of Tatarstan (Tatarstan). The period of carrying out experiment - from July 1, 2022 to 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.
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 the subject of the Russian Federation specified regarding the 2nd article 1 of this Federal Law.
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;
3) in case of decision making about reorganization or liquidation of the organization cameral tax audit is carried out for the expired tax periods of the current calendar year from the date of following behind day of entering into the Unified State Register of Legal Entities of record that such organization is in process of reorganization or liquidation. Liquidation of the organization cannot be complete before the end of cameral tax audit.
1. Taxpayers of special tax regime (further - taxpayers) the organizations and the individual entrepreneurs who switched over to special tax regime and applying the specified tax regime according to the procedure, established by this Federal Law are recognized.
2. Has no right to apply special tax regime:
1) the organizations having branches and (or) separate divisions;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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