About special tax regimes in Russia – Ramogroup.ru

About special tax regimes in Russia

In the previous materials, we talked about the special tax regimes applied on the territory of the Russian Federation.

These include the following:

  • ECN-unified agricultural tax
  • USN-simplified taxation system tax payment
  • the regime with the company’s participation in production sharing agreements
  • PSN-patent taxation system
  •  

The tax system for the implementation of production sharing agreements or PSAs is a special tax regime applied to the implementation of agreements concluded in accordance with Federal Law No. 225-FZ of 30.12.1995 “On Production Sharing Agreements”.

The taxpayer in this case is the investor.If this tax regime is applied, the following requirements for the taxpayer must be met:

  • Pay the relevant taxes and fees provided for in this tax regime, as well as other taxes and fees that are not exempt from this tax regime and that are subject to other regulatory legal acts
  • Submit a production sharing agreement to the tax authority
  • Submit to the tax authority a decision on the approval of the results of the auction for the granting of the right to use the subsoil plot on conditions other than the division of products, in accordance with the Law of 21.02.1992 No. 2395-1 “On Subsoil” and the recognition of the auction as invalid due to the absence of participants.

PSN or patent taxation system

The patent system of taxation or PSN is available for use only for individual entrepreneurs.

The amount of tax is equal to the amount of the patent.

  • The patent can be purchased for an unlimited number of months. 
  • The person making the payment for this tax is an individual entrepreneur.
  • During the tax period, the average number of employees no more than 15 people.
  • For one calendar year: the income does not exceed 60 million rubles.The
  • sole proprietor is engaged exclusively in the activities provided for by this tax system

This special tax replaces the following: Personal Income tax,Personal Property Tax, VAT (there are exceptions).

The provisions of Chapter 26.5 of the Tax Code of the Russian Federation do not prohibit sole proprietors from combining several tax regimes.

In order to switch to this tax system, you should:

Apply for the transition to the PSN

 

 Get a patent

 

Pay the tax

Get on the tax register

!Important: Learn the regional details on the application of the PSN.

The material is prepared by using: https://www.nalog.ru/

 

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