Simplified Tax System.online — a project of a new experimental tax regime

The Federal Tax Service has developed a draft law on the introduction of a new tax regime for small businesses. It will be called Simplified Tax System Online and, according to experts, will gain great popularity.

The new regime is intended for individual entrepreneurs and organizations with no more than 5 employees and an annual revenue of no more than 60 million rubles.

The regime intends to exempt from making insurance premiums for all types of insurance, while simultaneously increasing the tax burden: from 6 to 8% of revenue for the STS “income” regime and from 15 to 20% of profit for the “income minus expenses” regime.

Users of the new regime will be freed from the need for bookkeeping and tax returns.

The tax will be calculated independently by the tax authorities on the basis of data provided by banks or recorded by cash registers owned by the taxpayer.

The introduction of Simplified Tax System online in test mode is planned from July 2022. The first to test "Simplified Tax System online" will be a small business representative from Moscow, Moscow and Kaluga regions, as well as from Tatarstan. In other subjects, Simplified Tax System Online will appear by the beginning of 2024.

The transition to this regime will take place on a voluntary basis. In order to switch to the regime from the new year, it is necessary to submit a corresponding application in your personal account before December 31 of the current year inclusive.

Newly created taxpayers have the right to switch to this regime within 30 days from the date of registration.

Law Firm “Paritet” together with “Paritet AUDIT” are ready to provide you with the necessary advice and highly qualified assistance on the transition of your company to a new tax regime. We have extensive experience in the field of tax law. The specialists of our company are annually certified and are professionals in their field. Law Firm "Paritet" and "Paritet AUDIT" are your personal accountant, personnel officer, lawyer, tax consultant and assistant.