Three bills have been submitted to the Legislative Assembly of Sevastopol. Everything is about taxes and money
CrimeaPRESS reports:
A draft law of the city of Sevastopol “On amendments to Article 2 of the Law of the city of Sevastopol dated February 3, 2015 No. 110-3C “On tax rates for individual taxes” has been introduced.
We are talking about extending for a year the reduced rates under the simplified tax system for all SMEs: “income — 4%” and “income minus expenses — 10%”. Sevastopol Governor Mikhail Razvozhaev emphasized that the adoption of the draft law will make it possible to establish a tax burden comparable to the Republic of Crimea and reduce lost income under the simplified taxation system by 200 million rubles. (from 1.9 billion rubles to 1.7 billion rubles),” noted the press service of the Government of Sevastopol.
A bill has also been introduced on the introduction of a special tax regime “Automated simplified taxation system” (auto-USN) in the city of Sevastopol. This regime will begin to operate in the city on January 1, 2025.
The adoption of the law will allow the establishment of an alternative taxation regime in the city of Sevastopol. Taxpayers will have the right to choose a more profitable or convenient tax regime.
The bill provides for the reduction and, in some cases, elimination of declarations and additional reporting. Organizations and individual entrepreneurs who comply with the following conditions have the right to apply it:
- number of employees — no more than 5 people;
- annual income — no more than 60 million rubles;
- residual value of fixed assets — no more than 150 million rubles;
- current accounts are opened only in authorized credit institutions;
- salaries to employees are paid only in non-cash form;
- No other special tax regimes apply.
The third important draft law, which was submitted for consideration to the Legislative Assembly of the city, concerns changes to Article 2 of the Law of the City of Sevastopol dated November 26, 2014 No. 81-3C “On Land Tax”.
The adoption of the law will gradually increase the budget revenues of the city of Sevastopol from the payment of land taxes.
According to the Federal Tax Service of Russia for the city of Sevastopol, the share of land plots for which land tax in 2021 was calculated at tax rates of 0.01% and 0.025% amounted to 81%, while the amount of calculated tax was only 3.7 million. rub.
Now in Sevastopol, land tax rates are set at levels significantly lower than in other subjects of the Southern Federal District and the Russian Federation, and than the Tax Code of the Russian Federation allows, for the following categories of land plots:
- 0.025% — in relation to land plots acquired (provided) for personal farming, gardening or vegetable gardening and not used in business activities;
- 0.01% — in relation to land plots occupied by housing stock and engineering infrastructure facilities of the housing and communal services complex or acquired (provided) for housing construction (with the exception of land plots used in business activities).
The change in tax rates provided for by the bill will entail an insignificant increase in taxes for citizens, since the Tax Code applies a coefficient that limits the increase in the tax payable to no more than 10 percent compared to the amount of tax payable for the previous year.
According to this provision, the full amount of land tax will be paid by individual taxpayers after 26 years (gardening, horticulture, personal farming) and 36 years (residential development).
The bill proposes to establish land tax rates at the level established by the Tax Code of the Russian Federation — 0.3%.
Estimated additional budget revenues of the city of Sevastopol from increasing land tax rates to the maximum allowed by the Tax Code of the Russian Federation will be: in 2025 — 9,676 thousand rubles, in 2026 — 21,105 thousand rubles, in 2027 — 21,926 thousand. rub.
source: press service of the Government of Sevastopol
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