At the moment, the automated simplified tax payment regime is operating in an experimental format in four constituent entities of the Russian Federation. It is proposed to extend its effect to other regions. This mode will allow you not to take into account income and expenses, not to calculate taxes and wages.
The Tax Service and the Ministry of Finance are working on a draft law that will allow entrepreneurs to use the automated simplified taxation System (AUSN). They expect that it will be possible to use it from 2024. It will also be possible to use it when carrying out business activities using marketplaces. This information was reported by the head of the Tax service of Russia during the work of the government commission on the development of small and medium-sized businesses.
Since July 1, 2022, the AUSN has been used by small companies as an experiment in four regions of Russia: Moscow, the Moscow Region, the Republic of Tatarstan and the Kaluga Region. To switch to this mode, it is necessary that the number of employees of a company or entrepreneur should not exceed five people, and the annual income should not exceed 60 million rubles. It is also necessary to pay salaries only in cashless form and not to use other special tax regimes. In this case, the business can not keep a book of income and expenses, do not calculate taxes – the tax inspectorate will do it independently, taking into account the information of cash registers, banks and the taxpayer’s personal account. The bank that maintains the entrepreneur’s account will be engaged in transferring salaries and paying income tax on an individual.
Currently, there is a ban on the use of AUSN for marketplaces. The new bill should abolish these restrictions and online platforms will be able to use a special tax regime. During the year, it will be possible to switch to AUSN. Also, each subject of the federation will be able to decide for itself whether to apply this regime at home or not.
The Prime Minister of Russia has previously noted the need to reduce the burden on business and abolish the obligation to keep unnecessary records. AUSN will be able to help small businesses in the regions where it is most widespread.