From July 1, an experiment on an automated simplified taxation system will start working in Tatarstan

President Vladimir Putin signed a package of laws on conducting an experiment in Moscow, Tatarstan, Moscow and Kaluga regions on the transition of micro-enterprises to an automated simplified taxation system (AUTS). The corresponding document is published on the official portal of legal information.

The basic law provides for an experiment in these regions from July 1, 2022 to December 31, 2027 to establish a special tax regime "Automated Simplified Taxation System". Organizations and individual entrepreneurs that conduct their activities and are tax registered in these four subjects will be able to use it voluntarily.

Requirements for the participants of the experiment: annual income - up to 60 million rubles, the number of employees - up to five people. If the object of taxation is income, the tax rate in the framework of the experiment will be 8%, and if income minus expenses, then 20%. For such organizations and individual entrepreneurs, zero rates of insurance premiums are also set.

Participants in the experiment will not need to prepare and submit tax returns - payments will be calculated automatically based on data from cash registers and bank account movements, Prime Minister Mikhail Mishustin explained earlier. To switch to the new regime, you will need to notify the tax office through the taxpayer's personal account.