Amendments to the law on patent taxation system were adopted by the State Council of the Republic of Tatarstan
Today, within the framework of the Eighteenth meeting of the State Council of the Republic of Tatarstan, the Cabinet of Ministers has developed and submitted for consideration the draft Law of the Republic “On Amendments to the Law of the Republic of Tatarstan “On introduction of the patent taxation system in the Republic”.
According to amendments to the Tax Code of the Russian Federation and articles of Federal legislation, the taxation system in the form of a single tax on imputed income for certain types of activities should completely cease to operate in Russia, starting from January 1, 2021. According to the Federal Tax Service, at the beginning of this year, there are more than 50 thousand UTII payers in Tatarstan. It should be noted that out of the total number of individual entrepreneurs on UTII, about 35 thousand meet the criteria established by the Federal Law on Patents, including the maximum number of employees (up to 15 people) and can potentially use this tax regime. When developing amendments to the republican law on the patent system of taxation, the issue of maintaining the current tax conditions for entrepreneurs applying UTII was a priority.
The corresponding changes were presented to the RT deputies for consideration by the Deputy Prime Minister of the Republic of Tatarstan - Minister of Economy of the Republic of Tatarstan Midkhat Shagiakhmetov. So, in the republican draft law:
- the list of types of entrepreneurial activities has been additionally increased to 82, in particular, activities for the manufacture of jewelry and bijouterie are included;
- the size of the potential annual income for individual entrepreneurs has been adjusted. In calculating the amount of potential income, the consumer price index was taken into account, as well as the possibility of reducing the value of the Patent by the amount of paid insurance premiums and benefits.
In order to preserve the differentiation of the tax burden, the law retains the distribution of the republic's territory into 5 groups of municipalities. This differentiation ensures a decrease in potential income in accordance with the established ratios.
In the proposed draft Law, the annual tax amount under the patent system corresponds to the tax on UTII for types of activities in the field of retail trade, carried out through objects of a stationary trading network that have trading floors, through objects that do not have trading floors, as well as objects of non-stationary trade, distribution, distribution retail and sales of products through vending machines, the general number of payers of which is 21.5 thousand units.
For activities related to the provision of catering services through facilities that have a visitor service hall, as well as the provision of public catering services through facilities that do not have a visitor service hall, the total number of payers for these types of activities is 1.67 thousand units, the annual amount of tax in the draft law also corresponds to the tax on UTII.
For the types of activities for the provision of road transport services for the carriage of goods, as well as provision of road transport services for the carriage of passengers, the total number of which for these types of activities is 7.5 thousand units, the new conditions on the Patent are also as close as possible to the current UTII. At the same time, in the field of transportation, there is an increase in the number of self-employed citizens. Currently, 6,200 self-employed people work in the transportation sector, who already have favorable conditions.
The new version of the republican law also proposes to establish a smooth increase in the tax burden for those who attract employees and have several vehicles.
By types of entrepreneurial activities related to consumer services and repair of vehicles, more than 3.8 thousand entrepreneurs work on the Patent within the framework of the current republican law. At the same time, about 80% of entrepreneurs work without hiring employees. In the new edition of the law, the coefficient of the tax burden in relation to the current legislation for entrepreneurs who do not have employees is reduced - in some cases, more than 2 times).
The proposed version of the republican law provides for a smooth increase in the tax burden coefficient, including when individual entrepreneurs employ hired workers.
If entrepreneurs have a need to work in different industries and spheres, then they have access to a combination of tax regimes. Thus, it is possible to combine the Patent with the general and simplified regimes, as well as with the unified agricultural tax, excluding the tax on professional income.
Shagiakhmetov noted that in order to switch to the Patent, individual entrepreneurs, no later than 10 days before the date of the start of the application of the Patent, must submit an application for the transition to the tax authority. The application form is established by the Federal Tax Service, it is possible to submit this application by mail, through telecommunication channels or in person at the tax authority. The Minister of Economy also stressed that individual entrepreneurs have the right to switch to a patent for a period of 1 to 12 months within a calendar year.
According to the results of the vote of the deputies of the State Council, the initiative of the Minister of Economy Midkhat Shagiakhmetov was adopted unanimously. Amendments to the Law on the Patent Taxation System were adopted by the State Council of the Republic of Tatarstan in three readings.