Photo: Yekaterina Shtukina / RIA Novosti
The Ministry of Finance made changes to the concept of a new tax on professional income (NAPs) self-employed, write “Izvestia”. The Agency proposes to lower the rate, but add contributions to the insurance funds.
Bet the NAP will depend on who provides services. For those providing services to individuals, it will be 2.5 percent, and legal — 4.5 percent. In addition, 2.5 percent of the revenue will pay working on the basis of a patent, and 4.5 — those who rent housing. In a previous version appeared stakes in three and six percent, respectively.
However, this is not all the deductions that will pay self-employed citizens. Additionally, they will be charged 1.5% insurance premiums: the Pension Fund (1.25 percent) and the mandatory health insurance Fund (0.25 per cent). In the original version of the Ministry of Finance about them not mentioned.
It is expected that payments will be remitted to the tax authorities automatically from the Bank card of the owner through a special mobile application. How it works similar to online-box office data will come in on directly after the service will be paid by the buyer. Taxpayers will be exempted from reporting.
In order that the buyers controlled of self-employed businessmen and demanded the formalization of the services provided, they would provide tax deductions of 1.5 per cent of paid NAPs.
A separate deduction is provided for the entrepreneurs themselves. Its value will be 30 thousand rubles, but you can use it is only once in several stages.
The Ministry considers that these incentives motivate self employed “out of the shadows” and register with the IRS. The first phase in 2019-20 years, the tax would start in pilot mode in Moscow, St.-Petersburg, the Kaluga region and Tatarstan Republic. By calculations of officials, development and financing of the NAP will cost 2.5 billion rubles.
To date, the self-employed Russians (these authorities include Tutors, nannies, cleaners and some categories of workers) already have the opportunity to register with the tax. But used it so far, only 936 people. Until the end of 2019 and are tax holidays. Under the current rules at the end of that entrepreneurs will have to either stop the activities or register as an individual entrepreneur, or to begin to pay ordinary personal income tax at a rate of 13 percent.
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