The Federal Law No. 477-FL of December 29, 2014 amended the Tax Code of the Russian Federation (hereinafter “the Tax Code”) with the requirements, according to which the sole entrepreneurs are not obliged to pay for a patent or tax under the simplified tax system. This is possible under the following conditions:
- наличие соответствующего регионального закона о налоговых каникулах в определенных сферах деятельности ИП;
- регистрация ИП после принятия такого закона.
The validity period of these requirements was determined until January 1, 2021 and extended until 2024 by the Federal Law No. 266-FL of July 31, 2020.
The zero tax or patent rate is valid for two tax periods from the date of registration, provided that the share of income from the activity in respect of which the exemption is applied is at least 70%. Generally, this is applied to the industrial, social and scientific spheres.
Currently, laws on tax holidays have been adopted and are in force in 67 constituent entities of Russia, including the largest regions: Moscow and Moscow region, Saint Petersburg and Leningrad region, Krasnodar territory, Nizhny Novgorod, Novosibirsk and Sverdlovsk regions.
In accordance with paragraph 4 of Art. 346.20 of the Tax Code, the regional laws may establish the additional restrictions: by the type of activity, average number of employees, maximum amount of income. Similar conditions for the application of tax holidays may also be applied to the newly registered sole entrepreneurs using the patent system (clause 3 of Art. 346.50 of the Tax Code).
The users of the Information and Analytical system Globas have access to the comprehensive (including archived) information about 16 million sole entrepreneurs.
The Decree of the Government of Russian Federation as of 01.12.2009 №982 approves the following two Lists: the list of products subject to compulsory certification and the list of products, conformity of which is confirmed in the form of adoption of declarations of conformity to requirements of the Russian technical regulations. On the initiative of manufacturer, the goods released to the Russian market not subject to compulsory certification, might be declared on a voluntary basis.
The Orders of the Ministry of Economic Development of RF №3725 and №3726 as of October 28th, 2020, approve the new forms of certificates and declarations of products. The Orders came into force since January 1st, 2021 and will be in effect until January 1st, 2027. The forms used previously were regulated by the orders of The Ministry of Economic Development and Trade №53 and №54 as of March 22nd, 2006.
The important introduction is the ability to apply for certificates and declarations not only on paper but also in electronic format. Due to this, the blank accession number is no longer stated in the certificates.
The outdated codes OKP (Russian National Classification of Products) and TN VED of Russia (Commodity Nomenclature of Foreign Economic Activity) are replaced by OKPD2 (Russian Classification of Products by Economic Activities) and EAEU TN VED (EAEU Commodity Nomenclature of Foreign Economic Activity). The data on performed tests and measures and presented documents are included to the line consisting data on grounds for issuing the certificate or declaration.
The declarations contain the data only about the applicant, the line “Manufacturer” is excluded from the form. The line “represented by” contains occupation, surname, first name and patronymic of the company’s manager – applicant or authorized person, adopting a declaration. Sole entrepreneurs don’t fill in this line.
According to the Russian classification of countries of the world, the country code “RU” is stated before the number in the blank registration numbers of certificates and declarations. The last two figures indicating year of issue of certificate or registration of declaration are stated in the end of the number.
Moreover, the Decrees specify the fill-in instructions. According to them, it is forbidden to:
- to add data, not provided in the forms;
- to curtail words (except for standard designations and abbreviations)
- to amend the text;
- to use facsimile instead of signature
Users of the Information and Analytical system Globas can get the information on all the declarations and certificates including historical, suspended and cancelled ones in the section “Document verification”. More than 8 million documents are represented in Globas.