Federal Law "On the Conducting an experiment to establish a special tax regime" tax on professional
Please sign in so that we can notify you about a reply
Individuals are entitled to apply the special tax regime “Professional income tax”, including individual entrepreneurs whose activities are the territory of any of the constituent entities of the Russian Federation included in the experiment.
An individual indicates a constituent entity of the Russian Federation on the territory of which they are conducted, when switching to a special tax regime.
In the case of activities in the territories of several constituent entities of the Russian Federation for the purposes of applying a special tax regime, an individual independently selects a constituent entity of the Russian Federation in whose territory they are conducting activities, and has the right to change the place of activities no more than once per calendar year.
In the case of termination of activities in the territory of the selected constituent entity of the Russian Federation, an individual for the purpose of applying a special tax regime is selected by another constituent entity of the Russian Federation, included in the experiment, in whose territory an individual is conducted, no later than the end of the month following the month of such cessation.
When changing the place of activity, an individual is considered the leading activity in the territory of another constituent entity of the Russian Federation since the month in which he chose this subject of the Russian Federation
An individual indicates a constituent entity of the Russian Federation on the territory of which they are conducted, when switching to a special tax regime.
In the case of activities in the territories of several constituent entities of the Russian Federation for the purposes of applying a special tax regime, an individual independently selects a constituent entity of the Russian Federation in whose territory they are conducting activities, and has the right to change the place of activities no more than once per calendar year.
In the case of termination of activities in the territory of the selected constituent entity of the Russian Federation, an individual for the purpose of applying a special tax regime is selected by another constituent entity of the Russian Federation, included in the experiment, in whose territory an individual is conducted, no later than the end of the month following the month of such cessation.
When changing the place of activity, an individual is considered the leading activity in the territory of another constituent entity of the Russian Federation since the month in which he chose this subject of the Russian Federation
Cover:
Cover:Soft
Category:
- Category:Law & Legal
- Category:Politics & Social Science
- Category:Reference books
Publication language:
Publication Language:Russian
Series:
Series: Codes. The laws. Norms
No reviews found