Entrepreneurs will be able to use the new tax regime. Personal income tax accounting will be carried out by the bank. The Parliament approved a special tax regime: “Automated Simplified Taxation System” (AUSN). This law will simplify reporting for individual entrepreneurs using cash register equipment.
The automated simplified taxation system is planned to be used as an experiment until 2027 in several Russian regions: Moscow, Moscow Region, Kaluga Region and the Republic of Tatarstan.
Organizations and entrepreneurs with an annual income of up to 60 million rubles, the cost of fixed assets of up to 150 million rubles and the number of employees of up to five people will be able to use this tax regime. They will not need to submit a tax return on income, the tax authority will independently make a calculation based on the accounting of income and expenses through the cash register. The tax will be paid monthly.
The payment of salaries to employees will be carried out through an authorized bank, which will calculate the personal income tax. Insurance premiums will not have to be paid.
This law will allow the administrative and accounting burden on the business. Those who work on a simplified system will not need their own accounting. The law also allows Russian companies to register in special administrative regions.