With 01.07.2020 on the territory of Murmansk region introduced a special tax regime for self-employed "Tax on professional income".
Self-employed – those who are on their own, without employees, provide services and sell products of own production, earning not more than 2.4 million rubles a year. Becoming self-employed can not only residents of the region, it is important that they carried out activities on the territory of Murmansk region.
The transition to the system of taxation is voluntary. Tax payers are individuals and individual entrepreneurs.
For physical persons and individual businessmen, passed a tax on professional income tax rates are set:
4 per cent of the income received by taxpayers from the sale of goods (works, services, property rights) to individuals;
6 per cent in respect of income received by taxpayers from the sale of goods (works, services, property rights) to individual entrepreneurs and legal entities.
Currently, for self-employed on the website of the FTS of Russia nalog.ru available for download is very handy app "My tax", and register it with the phone. "My tax" helps you to register and work on this spetsrezhime: you can generate and send the client a check, to monitor the accrual of taxes, to receive notifications of payment deadlines, are available and other functions.
More information about the tax system and the application are available at: https://npd.nalog.ru/.
Source: mirp.gov-murman.ru