Russians have the right to carry out business activities as self-employed (4-6% tax) without registering as an individual entrepreneur (IP) only until income in the current calendar year exceeds 2.4 million rubles. Dmitry Paramonov, lawyer of the Yukov and Partners agency, told socialbites.ca.
“In case of exceeding this limit, taxpayers must notify the tax authorities about the transition to a simplified tax system (6% tax is paid) within 20 calendar days from the date of deregistration as a taxpayer; This will require registration as an individual entrepreneur. ” explained the lawyer.
Otherwise, after registering as an individual entrepreneur, the taxpayer will remain a personal income tax payer on all income from business activities (currently 13% and 15%), and additional fees may also apply.
According to the lawyer, from the moment of registration as an individual entrepreneur and the selection of a type of tax regime, the taxpayer falls into the field of closer attention of the tax authorities: the amount of income and taxes paid by individual entrepreneurs. the state represents a much more important value than the income of a self-employed person; The maximum tax for the year is 144 thousand rubles.
Special tax regimes provide an entrepreneur with the opportunity to significantly save on taxes compared to the general tax regime with a personal income tax rate of 13/15%, which is why a large number of individual entrepreneurs choose them.
The lawyer explained that the tax authorities also understand that special regimes can be used by individual entrepreneurs with the aim of illegally reducing the tax liabilities of other businesses, it is possible to artificially break up a single business among relatives, family members and other interested persons; Here. The lawyer concluded that, therefore, the risks of controlling the activities of individual entrepreneurs and the accuracy of tax payments are significantly increased compared to the self-employment regime.
Before that socialbites.ca said About the new tax changes.
Previously reportedSince the inception of CBO, the income of Russian freelancers has increased sharply.
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Source: Gazeta
Ben Stock is a business analyst and writer for “Social Bites”. He offers insightful articles on the latest business news and developments, providing readers with a comprehensive understanding of the business world.