The government is introducing a single tax account,
where all commercial fees will be accumulated. Now the business will not need
to search for the current budget classification code, it is enough to transfer
the tax debt to a single account and the tax authorities will distribute the
funds received independently.
New requirements are set for the deadline for paying
the next payment must be made no later than the 28th
of the month.
2. New procedure for payment of insurance premiums of
Since January 01, the Pension Fund (PFR) and the
Social Fund (FSS) have been merged into one institution, so insurance premiums
will not be divided into two payments as before.
The law establishes a single contribution for
entrepreneurs. As usual, the amount will be indexed in the amount of inflation
and in 2023 will amount to 45,842 rubles.
3. Jewelers will not be able to use special modes.
In 2023, jewelry manufacturers and distributors are
not entitled to switch to a patent or simplified taxation system. Now, when
working with jewelry, it is mandatory to pay VAT and income tax.
4. Increase of excise taxes.
In the new year, the rates for the following products
– ethyl alcohol and alcohol–containing products –
alcohol, wine materials, fruit and grape must;
– cigarettes, including electronic.
– cars and motorcycles with an engine capacity of more
than 90 hp and motorcycles.
– Fuel and lubricants – diesel, gasoline, engine oils.
5. Currency checks of business.
6. At the same time, the Government extended the
moratorium on business inspections for 2023.
A business that does not work with currency, as it did
a year earlier, will not be subject to inspections by the inspection
The prosecutor will be able to request documents on
compliance with the labor legislation of the business only in exceptional
– the activity of the company or sole proprietor
belongs to the category of high risk.
– business works with dangerous objects (dams,
second-class structures, etc.)
7. It will become easier and cheaper to make an entry
about the lease in the state register (EGRN).
Previously, individuals, including entrepreneurs, paid
a fee of 2,000 rubles, and companies 22,000.