Special tax regime –special procedure for the calculation and payment of certain types of taxes and other obligatory payments to the budget, as well as filing tax returns on them by certain types of taxpayers.
Taxpayers who meet the following conditions are entitled to apply a special tax regime for small businesses:
1) the average number of employees for the tax period does not exceed for a special tax regime:
on the basis of a simplified declaration-30 people;
using a fixed deduction-50 people;
2) income for the tax period does not exceed for a special tax regime:
on the basis of a patent – 3,528-fold the size of the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year;
on the basis of the simplified declaration – 24,038 times the size of the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year;
with the use of a fixed deduction – 144,184 times the size of the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year.
At the same time, the income of a taxpayer applying the SNR on the basis of a simplified declaration does not include income within the 70,048-fold size of the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year, received by an individual entrepreneur through non-cash payments with the mandatory use of a three-component integrated system.
3) those who do not carry out the following types of activities:
production of excisable goods;
storage and wholesale sale of excisable goods;
sales of certain types of petroleum products – gasoline, diesel fuel and fuel oil;
conducting lotteries;
subsurface use;
collection and reception of glass vessels;
collection (procurement), storage, processing and sale of scrap and waste of non-ferrous and ferrous metals;
consulting services;
accounting or auditing activities;
financial, insurance activities and intermediary activities of an insurance broker and insurance agent;
activities in the field of law, justice and justice;
activities within the framework of financial leasing.
Individual entrepreneurs and legal entities providing services on the basis of agency agreements (agreements) are not entitled to apply a special tax regime based on a patent or a simplified declaration.
Does not have the right to apply a special tax regime for small businesses:
1) legal entities with structural divisions;
2) structural divisions of legal entities;
3) taxpayers who have other separate structural divisions and (or) objects of taxation in different localities.
For the purposes of taxation of persons applying special tax regimes, another separate structural subdivision of the taxpayer is recognized as a geographically separate subdivision, at the location of which stationary workplaces are equipped, performing part of its functions. A workplace is considered stationary if it is created for a period of more than one month.
The provision does not apply to taxpayers engaged exclusively in the activity of renting out property (leasing) of property;
4) legal entities in which the share of participation of other legal entities is more than 25 percent;
5) legal entities in which the founder or participant is simultaneously the founder or participant of another legal entity that applies a special tax regime or features of taxation;
6) non-profit organizations;
7) payers of gambling tax.
An individual entrepreneur who is a small business entity in accordance with this article, when applying a special tax regime for small business entities, has the right to keep tax records in a simplified manner.
The tax period for applying a special tax regime based on a patent or using a fixed deduction is a calendar year.
The tax period for applying a special tax regime based on a simplified declaration is six months.