The head of the Federal Tax Service explained that next year the income criteria for the application of the simplified tax system will be expanded to 450 million rubles. At the same time, VAT is introduced for entrepreneurs with an income of 60 million rubles. To create the most comfortable conditions for the transition, tax authorities, together with business associations, have developed methodological recommendations for small businesses that will help entrepreneurs cope with various situations.
Egorov paid special attention to the tax amnesty for companies that used fragmentation, but are ready to abandon it. The amnesty rules were drawn up on behalf of the president with the government, with the participation of the State Duma and the Federation Council. The parameters and mechanism of tax amnesty are enshrined in federal law 176-FZ, which entered into force on July 12. A non-declaration procedure is proposed, that is, the application of the amnesty does not require the sending of a “request” or “special declaration.” The amnesty will operate automatically as long as fragmentation is abandoned after 2025.
In addition, at the proposal of the companies, the entry into force of decisions based on the results of inspections for the period 2022-2024 has been suspended since July 12. And if taxpayers pay taxes transparently from 2025, there will be no penalties for these decisions, the head of the Federal Tax Service assured.
It is also reported that a special section with updated information on the tax amnesty has been created on the department’s website. Daniil Egorov, quoted by the press service of the Federal Tax Service, emphasized that for a company that has decided to abandon fragmentation, there are a number of important guarantees, in particular, in the absence of risks of fragmentation, on-site inspections will be carried out. be excluded.
In parallel, the Federal Tax Service is implementing a pilot project with markets. According to Egorov, a method will be tested to further configure internal control systems within the markets and exchange information with tax authorities on the division of markers. Thus, upon entering the market, the company will see its risks and will be able to independently adjust its work model.
Earlier, Russian President Vladimir Putin expressed hope that the tax amnesty he initiated for business breakers would have a positive impact on the country’s economy. “I hope that this whole campaign will lead to good and positive results, improve and revitalize the economy and create favorable conditions for business development,” Putin said.
