Since January 1, 2025, according to the amendments to the federal law, all regions have been granted the right to establish a special tax regime "Automated Simplified taxation System".
The tax regime is experimental and is valid until December 31, 2027 inclusive. The transition to it is carried out voluntarily, each organization and individual entrepreneur can independently assess the economic feasibility of using an Automated simplified taxation system.
The tax regime provides for the payment of tax at the following rates:
- 8 percent if the object of taxation is income;
- 20 percent if the object of taxation is income reduced by the amount of expenses.
AUSN has a number of advantages:
- exemption from payment of insurance premiums for both entrepreneurs and employees (employer entrepreneurs pay only a fixed contribution "for injuries", regardless of the number of employees);
- there is no obligation to file a declaration;
- there is no need to calculate the tax (the Federal Tax Service calculates it);
- the number of tax reports is reduced;
- Personal income tax from employees' salaries is calculated, withheld and transferred to the budget by an authorized bank;
- there are no on-site tax audits due to the automatic transmission of information on income and expenses;
- exemption from payment of a number of taxes (For organizations: VAT, except for import and "agency"; income tax, except for tax on dividends and debt transactions; property tax, except for real estate, for which the cadastral value is the tax base. For individual entrepreneurs: VAT; personal income tax on business income; property tax that is used for business).
A number of conditions must be met for the application of the AUSN:
- annual income of no more than 60 million rubles;
- the residual value of fixed assets of organizations does not exceed 150 million rubles;
- the number of employees is not more than 5 people;
- the company does not have branches and separate divisions;
- opening of current accounts only in authorized banks;
- payment of wages to employees only in cashless form;
- it is not applied simultaneously with other special tax regimes.
You can switch to the special tax regime "Automated Simplified Taxation System" through the taxpayer's personal account.
Today, deputies of the Murmansk Regional Duma adopted the bill in the first and final reading.
/ Ministry of Arctic Development and Economy of the Murmansk Region /