Photo: Ramil Sitdikov / RIA Novosti
The Federal tax service (FNS) intends to monitor and prevent cases of illegal tax optimization through a new regime of self-employed, writes “Kommersant”.
The Department told the publication that has already developed a way of dealing with possible abuses by employers who decline their wage to all workers as self-employed. The tax authorities will compare information from the application for self-employed, “My tax” with data from their former employers and to identify dishonest taxpayers.
Under the new law, citizens, registering as self-employed, can provide services including his former employers, but in this case, since the dismissal must be not less than two years. Otherwise they will have to pay tax on income of physical persons (personal income tax) at the standard rate of 13 percent in full, and employers to pay for them insurance premiums.
In case of violations, employers face fines and additional unpaid taxes. FNS insists that the new tax regime will be beneficial for self-employed, and cooperation with employers imposed their conditions. Those who encounter such a situation, tax authorities are asked to report violations on the website FTS.
Tax for self employed (officially — a tax on professional income) was introduced in four Russian regions — Moscow, Tatarstan, the Moscow and Kaluga areas — 2019. The experiment will last for ten years. To transition to the new regime, the citizen should engage in small business and have no employees. In this case, he is exempt from paying personal income tax and insurance contributions, and the tax rate will be calculated with each service provided or product sold: four percent of the transaction amount from a natural person and six per cent legal.
Earlier in the press appeared information about the fact that employers from the regions, where the experiment is conducted, using a new regime for tax evasion. They register their employees as self-employed and do not pay them insurance premiums.
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