ASN (Automated Simplified Taxation System)

Main article: Simplified taxation system (ODS)

2022: The State Duma adopted in the third reading the law on AUSN

In February 2022, the State Duma adopted in the third reading a law on the establishment of a special tax regime "Automated simplified tax system." Relevant amendments were also made to the Tax and Budget Codes.

The pilot starts on July 1, 2022 and will last until 2027 in Moscow, Moscow and Kaluga regions, as well as in the Republic of Tatarstan. The key advantage of the new tax regime is the complete zeroing of all social fund contributions. Only personal income tax will be withheld from employees' salaries.

A business that has expressed a desire to apply a pilot tax regime should simply notify the Federal Tax Service through the taxpayer's personal account. There are only 2 tax options: "income" - the tax rate for participants in the experiment will be 8% - or "income reduced by the amount of expenses" - the rate is 20%.

In exchange for an increase in income tax, for entrepreneurs the obligation to submit declarations is removed. Registration will be kept only in the personal account of the taxpayer. Revenues and expenses will be claimed solely on the basis of cash registers and bank statements authorized by the state of credit organizations.

Microenterprises and individual entrepreneurs will be able to use the preferential regime, with an annual turnover of up to 60 million rubles and the number of employees up to 5 people. The shortfall in revenues of state extrabudgetary funds will be compensated at the expense of the state budget.