АУСН ФНС России

Description

The Automated Simplified Taxation System is a new tax regime introduced on July 1, 2022 in the territories of Moscow, the Moscow and Kaluga regions, the Republic of Tatarstan for organizations and individual entrepreneurs with up to 5 employees and an annual income not exceeding 60 million rubles. From 07/01/2022, newly registered organizations and individual entrepreneurs can apply the new regime, from 01/01/2023 - other taxpayers. The tax period is 1 month. The tax rate is 8% for the object of taxation "income" and 20% for the object "income reduced by the amount of expenses". The tax return under the simplified tax system is not submitted. Insurance premiums are not paid.