The proposed tax relief for IT entrepreneurs.

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The State Duma has considered a bill making it possible to extend tax benefits for IT companies to individual entrepreneurs working in the IT sector. It is proposed to amend the norm of the Tax Code of the Russian Federation, which establishes the rules for the application of a zero-tax rate by IT companies for the period 2022-2024.

Despite all the measures of financial support and preferential taxation of IT entrepreneurs by the state, full exemption from taxation does not apply even to them. At the same time, as of the beginning of March, most representatives of small and medium-sized IT businesses are entitled to benefits.

In accordance with the position of the Constitutional Court on this issue, business entities are equal before the law, and, consequently, unjustified privileges cannot take place.

The adoption of the bill would solve the problem of inequality in opportunities for IT companies and individuals.