Tatarstan business was reminded about changes in legislation in 2025

The beginning of 2025 is accompanied by a number of innovations that directly concern representatives of small and medium-sized businesses. It is important not to miss these changes in order to work in accordance with the updated rules and regulations in the new year. To help small and medium-sized businesses, the SME Corporation provides guidance on the main changes in legislation.

First of all, we are talking about taxes and fees:

- The parameters of the tax code use will change: the maximum amount of income for the use of the tax Code has been increased to 450 million rubles, however, with income over 60 million rubles, the obligation to pay VAT will appear. 

- The corporate income tax rate will rise to 25%.

- Personal income tax introduces a progressive rate scale depending on the amount of income.

- Hotels and other accommodation facilities will need to pay a tourist tax (if it is introduced by local authorities).

- ASTS is becoming available in most regions.

- A federal investment tax deduction is being introduced for catering, hotels, IT, manufacturing industries and a number of other areas.

- Veterinary services of commercial clinics are exempt from VAT.

- A tax amnesty is starting for business fragmentation.

- A simplified procedure for reviewing complaints to tax authorities will begin to operate.

- A reduced insurance premium rate for SMEs of 15% is applied for payments in excess of 1.5 minimum wage.

- SMEs in the manufacturing sector have the right to pay insurance premiums at a preferential rate of 7.6%.

- Insurance premiums for sole proprietors in a fixed amount will amount to 53,658 rubles (for sole proprietors in new regions, contributions will amount to 36,000 rubles).

The minimum wage has been changing since the new year. It will amount to 22,440 rubles per month. If the employer's full-time rate is lower or the region has set an increased minimum wage, the salary of employees under the employment contract should be increased.

Another change concerns mandatory requirements. In the new year, most sellers at markets and fairs must apply cash register equipment (the norm will take effect on March 01, 2025). In addition, hotels and other accommodation facilities must be classified and included in the new registry.

In the field of corporate governance, the procedure for regulating corporate relations in joint-stock companies and LLC companies is changing: meetings of management bodies can be held remotely. Other changes are also envisaged (the norm will become effective from March 01, 2025).

The changes also relate to the law on state control. Now it will be possible to deny access to control facilities in the absence of a barcode on the verification documents to go to the corresponding page in the register of control measures. The content of the regulation is also defined: the control body will be required to describe each identified violation of mandatory requirements, indicating the specific structural units of the legal act containing the violation of mandatory requirements.

In addition, the right has been established to conclude an agreement with the supervisory authority on the proper elimination of identified violations, on the basis of which the issued order will be suspended. Plus, the time for reviewing complaints against decisions of control bodies is reduced from 20 to 15 working days.

The implementation of the new federal project "Efficient and Competitive Economy" begins. Within its framework:

- The "umbrella" mechanism of guarantees has been extended.

- There will be new programs for concessional financing of SMEs in priority sectors.

- All preferences for SMEs have been preserved with the participation of the largest customers in procurement. 

- New services and digital tools will be developed in SME.RF, etc.