The main advantage of the automated simplified taxation system is that taxpayers are exempt from filing a declaration. The tax is calculated by the tax authorities based on data obtained from the used cash register equipment, information from banks and information about income that the taxpayer enters into his Personal Account.
Also, taxpayers applying the specified regime do not pay insurance premiums, they do not have the obligation to provide calculations on insurance premiums for their employees.
Organizations and individual entrepreneurs registered in the regions participating in the experiment, who employ no more than 5 people and whose annual income does not exceed 60 million rubles, can apply a special tax regime.
More detailed information about the mechanism of the new tax regime can be found on the page on the website of the Federal Tax Service of Russia "AvtoUSN".
State support for SMEs is being implemented in Tatarstan with the support of the Ministry of Economy of the Republic within the framework of the national project "Small and Medium-sized Enterprises".