ASN – new taxation in 2022

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From July 1st, 2022, the ATS or AUTS or USN – an automatic simplified taxation system – begins to work.

The new taxation is aimed at micro-businesses, individual entrepreneurs with an income below 60 million rubles, firms employing less than 5 people. AUSN users will not pay income tax, property tax, VAT, and individual entrepreneurs – personal income tax, VAT.

The project provides for a reduction in payments due to accounting for the costs of one’s business. Data on expenses will be received by the Federal Tax Service using online cash registers and bank payments. The increase in workload will be balanced by the abolition of insurance premiums for both entrepreneurs and employees.

Who will calculate the tax base: payer (company, individual entrepreneur); tax office; banks; fiscal data operators.

The amount of contributions is calculated monthly based on the database of online cash desks and information on banking operations, which simplifies reporting. The entrepreneur pays small monthly contributions to the Federal Tax Service.

As in the case of the self-employed, the experimental regime (after approval by the government) will first be “tested” in four regions of Russia: Moscow; Moscow region; Tatarstan; Kaluga region. Dates: from July 1, 2022 to December 31, 2027.

How to become a participant: the transition to AUSN occurs through an authorized bank from a special list (under consideration): the entrepreneur must instruct him to transfer information about transactions to the tax authorities. The entrepreneur must notify the tax authority on his own, in his personal account. When the project is officially accepted, it will be possible to switch to it on December 31 of this year. When to apply to switch to automatic simplified taxation by July 2022 has not yet been specified. Only opened companies apply for AUSN within a month from the date of registration of the company.

How the tax will be paid: information will need to be submitted by the 5th of every month, for example, information for October is submitted before November 5; until November 15, the Federal Tax Service will calculate the amount of the contribution; up to 25 payment. And so, every month.

After switching to the simplified tax system, you can return to traditional methods of paying taxes only after 12 months.

Thus, the advantages of AUSN are that the regime exempts taxpayers from submitting almost all reports to the inspection and funds. The tax will be calculated by the tax authorities, which will eliminate the errors and intent of taxpayers in underestimating the tax base and the amount of the tax itself, so small firms can think about this taxation system.