CrimeaPRESS reports:
Sevastopol residents appreciated the special tax regime “tax on professional income”. There are more than 31,700 registered payers of this regime in the city, which is more than 3 times the number of registered individual entrepreneurs.
The popularity of the tax regime is due to low tax rates and the opportunity to engage in legal business by simply installing an application on your smartphone «My tax».
This special tax regime provides for two tax rates: 4% for the sale of goods and services to individuals and 6% for the sale of goods and services to legal entities. Let us clarify that the activities of the “self-employed” are regulated by the Federal Law of November 27, 2018 No. 422-FZ, which not only defines the term “professional income” and determines the procedure for recognizing income and paying taxes, but also defines restrictions for registering as “self-employed”. The regime has been introduced in the city Law of the city of Sevastopol dated May 29, 2020 No. 579-ZS.
The tax is automatically calculated by the tax service in your personal account before the 12th day of the month for checks that were created (and not canceled) last month. Tax must be paid by the 28th day of the month following the expired tax period. You can transfer the payment directly in the “My Tax” application. Current legislation does not oblige the “self-employed” to pay insurance contributions for compulsory social, medical and pension insurance and insurance against accidents and occupational diseases. However, the law does not prohibit the self-employed from entering into an agreement with the Social Fund and transferring contributions voluntarily — towards their future pension or social insurance (sick leave and benefits).
Tax payers do not keep accounting records and do not need to fill out tax reports. The tax service receives all information about the income of a “self-employed” person from the “My Tax” application. Also, “self-employed” may not use cash register equipment. But they must generate checks so that information about income is sent to the tax authority through the “My Tax” mobile application or the web version of the “self-employed” personal account. In this case, the check can be printed and given to the client or sent as SMS, as well as via instant messengers or email. Self-employed people have the right to participate in procurement under 223-FZ and 44-FZ, in this capacity they are equated to small and medium-sized businesses. “Self-employed” can pay for their goods and services non-cash through payment agents.
Russian citizens from the age of 16 can obtain “self-employed” status. If there is consent of parents or guardians — from 14 years of age. A citizen who sells the results of his labor or provides services can choose this regime. Non-residents who are citizens of EAEU countries can also take advantage of this regime if they have a temporary residence permit or residence permit in Russia.
The law also defines cases when self-employment cannot be used. This regime is prohibited when selling excisable goods or goods with mandatory labeling, as well as in the case of resale of goods and property rights, when mining or processing precious metals, when conducting intermediary activities under an agency agreement or a commission agreement. Also, representatives of certain professions cannot become “self-employed” — for example, arbitration managers, appraisers, lawyers, mediators, private notaries. You should know that it will not be possible to combine NPAs for individual entrepreneurs using other tax regimes (STS, PSN, Unified Agricultural Tax).
An important point: “self-employed” cannot formalize labor relations and have employees.
The upper limit on the income of a “self-employed” person is 2.4 million rubles. If the limit is exceeded, the citizen loses the right to apply this special regime; in this case, it is necessary to register as an individual entrepreneur.
Popular areas of activity for the “self-employed”: beauty services, cargo transportation, rental of apartments, repair services, sale of services and products of own production, as well as tutoring and taxi services.
Business colleagues can hire “self-employed” people for projects as performers: for example, to transport cargo, install electrical equipment in a room, repair equipment, develop a website, write an article for a blog, film a video, and more. However, you should know that “self-employment” cannot be a substitute for an employment relationship. Some employers use the capabilities of NAP to optimize salary deductions and entrust “self-employed” with responsibilities that are usually performed under an employment contract.
You should know that in March 2024, the new law on employment came into force, according to which special commissions operate in the regions, including Sevastopol, to combat illegal employment. Together with regulatory authorities, they identify violations of the procedure for registering labor relations in business.
You can learn more about the special tax regime for self-employed citizens in a special section of the Federal Tax Service website.
source: press service of the Federal Tax Service of Russia in Sevastopol
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