The authorities proposed introducing fiscal “self-simplification” in all regions

Currently, AutoUSN operates in experimental mode in Moscow and the Moscow region, the Kaluga region and Tatarstan. The Federal Tax Service and the Ministry of Finance described the results as positive, the publication reports.

Amendments are proposed to the federal law “On conducting an experiment to establish a special tax regime “Automated simplified tax system”, adopted in 2022. It is proposed to supplement the document with a clause according to which, as of January 1, 2025, the experiment will be extended to other regions of Russia.

From the text of the amendments it is clear that the new regime in the constituent entities will be introduced by regional law. The amendments also propose to start an experiment on the use of AUSN in the federal territory of Sirius and in the city of Baikonur (Kazakhstan). The timing of the experiment has not changed, until December 31, 2027 inclusive.

On the topic: What is AUSN and how to switch to it?

For several taxpayers, the use of the special regime is limited. These are companies with branches, as well as banks, notaries, insurance companies, non-state pension funds, professional participants in the securities market and pawnshops, manufacturers of some products subject to excise taxes, organizers of games of chance, etc.

The press service of the Federal Tax Service said that the proposed amendments do not contain rules providing for the possibility of regional regulation of a special tax regime. “For AutoSTS, uniform rules apply for all territories in which the experiment will or will be carried out,” the department added.

• The AUST special tax regime began operating on July 1, 2022 in four regions of Russia: Moscow and the Moscow region, the Kaluga region and Tatarstan. It is designed for individual entrepreneurs and companies that employ no more than five people and whose annual income does not exceed 60 million rubles. Among the main advantages is the simplification and, in most cases, the abolition of tax filing and reporting to the Social Fund.
• At the end of September, the Ministry of Finance developed measures to combat the migration of companies and individual entrepreneurs to regions with low rates in the simplified tax system.