The main task of the special tax regime is to create a simple and convenient way to legally conduct business and pay taxes for "micro-entrepreneurs".
All the interaction between the self-employed and the tax authority takes place remotely via a mobile application and a Taxpayer Personal Office. The self-employed person does not need to file tax returns or acquire a cash register, as the application
itself keeps track of income, calculates taxes and generates an electronic receipt.
The introduction of a special tax regime for the self-employed and its digitalization in Russia has motivated a large number of small entrepreneurs to operate legally and allowed them to officially conduct business and pay taxes.
Advantages of special tax regime:
Simplified registration. Registration is fully processed via mobile application
Minimal tax rates. No other mandatory payments
Tax deduction during registration
Performing activities without the need to register as a legal entity or individual entrepreneur
Interaction with any legal entities, including foreign ones
A convenient way of processing payments with customers. Ability to use a personal card without the need to open a separate bank account.
Privileges identical to those of a legal entity or individual entrepreneur. Grants, participation in public tenders, lease of state property, confirmation
of income, visas, etc.
No declarations and reports. Revenue accounting is processed automatically in the mobile application
Control documents (receipts) formation. No need to buy a cash register. Receipts can be issued in the mobile application
Automatic tax payment via linked bank card in mobile application
System functionality:
Online registration and verification of self-employed citizens
Taxpayer Personal Office for the self-employed (including self-employed profile and the possibility to receive notifications from the tax authority)
Creation of a sales receipt and transmission of data to the tax authorities online
Automated tax base calculation based on cash register receipt data
Online tax payment option and automatic payment function
Mobile taxpayer application for Android and iOS operating systems
Implementation process stages:
Survey
System development (reception complex, information processing and storage), mobile application and Taxpayer Personal Office for the self-employed
Pilot version of the system
Production run
System management (if necessary)
Implementation result:
For the tax authority:
Small business tax administration process automation
For business:
Legalization of professional activities
Simple and convenient conditions for running a small business
Official self-employed status and access to government benefits
For the economy:
Increase in the economy transparency due to legalization of all business activity spheres
Additional tax revenue for the budget
Real-time information on goods and services sold by small businesses