Experimental tax regime in effect in Tatarstan

From July 1, 2022, a new simplified tax regime has been launched for micro and small entrepreneurs - the automated simplified taxation system (AUTS), in which puffiness is almost completely canceled, and taxes are calculated automatically, which reduces the burden on businesses. The project is being implemented within the framework of the national project "Small and Medium Enterprises and Support for Individual Entrepreneurial Initiatives". One of the pilot regions is the Republic of Tatarstan.

The automated simplified taxation system can be used by organizations and individual entrepreneurs whose number of employees does not exceed five people, and whose annual income is 60 million rubles. On AUTS, the taxpayer is offered to choose the object of taxation "Income" with a tax rate of 8% or "Income reduced by the amount of expenses" with a rate of 20%.

Already now, newly registered organizations and entrepreneurs can apply the new regime by submitting a notification of the transition to AUSN. Existing taxpayers also have the right to submit a notification, but they will be able to switch to the regime from January 1, 2023.

The main advantages of the new tax regime are the exemption from paying insurance premiums for employees and individual entrepreneurs, the reduction of non-production costs associated with tax administration, as well as the simplification of a significant amount of tax reporting and reporting to funds.

The tax when using AUSN is calculated by the tax authorities independently on the basis of data from cash registers and authorized banks, as well as information on income entered by taxpayers, if necessary, in their personal account.

All activities can be conducted not only through the personal account of the AUSN, but through special offices of authorized banks. Thus, taxpayers can free up time for the most important tasks.

The period for the experiment on the introduction of AUSN is set until the end of 2027. At the same time, at the end of 2023, it is planned to consider the possibility of scaling the regime to most of the territory of the Russian Federation.

Seven largest banks have already joined the project - CB Modulbank JSC, Sberbank PJSC, Tochka Branch of FC Otkritie PJSC Bank, Promsvyazbank PJSC, ALFA-BANK JSC, Tinkoff Bank JSC, VTB Bank PJSC.