From July 1, an experiment on the introduction of a new special tax regime starts in Tatarstan

From July 1, a new special tax regime for entrepreneurs will work - the Automated Simplified Taxation System (AUTS).

At the initial stage, the new special tax regime will operate as an experiment in 4 regions: Moscow, Moscow and Kaluga regions, and the Republic of Tatarstan.

The new tax regime is designed for organizations and individual entrepreneurs that employ no more than 5 people and whose annual income does not exceed 60 million rubles.

As in the simplified tax system, taxpayers will be able to choose the object of taxation - "Income" or "Income reduced by the amount of expenses" with rates of 8% and 20%, respectively.

Similarly to the USN, organizations on the AUTS are exempt from corporate income tax and corporate property tax, individual entrepreneurs on the AUTS are exempt from personal income tax and property tax of individuals. In addition, payers of the new regime do not pay VAT.

The main advantages of the new regime are exemption from tax reporting and payment of insurance premiums.

Entrepreneurs are exempt from submitting a tax return, calculations and most of the reporting on insurance premiums, calculating 6-NDFL, as well as the obligation to maintain a book of income and expenses.

The tax will be calculated by the tax authority independently on the basis of data on income and expenses received from CCPs and authorized banks servicing entrepreneurs (the register of such banks is maintained by the Federal Tax Service), as well as on the basis of information on income that the taxpayer indicates in his Personal Account.

The authorized bank where the entrepreneur has a current account will calculate and transfer wages and personal income tax from payments to employees.

AUSN taxpayers do not pay insurance premiums either for themselves (IP) or from payments to their employees.

A notice of the application of AUSN to a new business must be submitted no later than 30 calendar days from the date of registration with the tax authority. Already operating companies and individual entrepreneurs will be able to switch to AUSN from January 1, 2023, by notifying the tax authority of the transition no later than December 31 of the current year. This can be done through the Taxpayer's Personal Account or an authorized bank.