Sergey Tarasevich has assessed the first results and prospects of the experiment on the tax for the self-employed for Vot Tak

The Federal Tax Service has decided to increase the number of inspections of entrepreneurs in order to identify schemes for evading personal income tax and insurance contributions through the use of the status of self-employed persons. It should be noted, that there is an experiment in Russia until 2029 to establish a special tax regime for individuals who provide various services. As self-employed individuals they pay a professional income tax of 4-6% of their income instead of personal income tax of 13%.

Sergey Tarasevich, Associate of Tax and Administrative Law practice at Maxima Legal, has explained to Vot Tak the international online edition, that the new regime allowed creating comfortable conditions for former tax non-payers to register as self-employed and start paying a certain minimum to the budget. “According to the Federal Tax Service, 85% of the registered self-employed previously had no official income from entrepreneurial activities, and 40% had no official income at all in the year before the registration. Thus, it is obvious that the budget has received additional income and individuals have agreed to come out of the shadow and voluntarily pay taxes,” said the expert.

At the same time, according to Sergey, further growth of the tax authorities’ interest in the self-employed may lead to a decrease in their number, their withdrawal into the shadow and a loss of income to the budget.

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