Taxation in Crimea in 2021

For entrepreneurs who want to “put down roots” in Crimea or Sevastopol (a new subject of the federation), the next 25 years promise to be a real tax haven. The favorable tax situation will affect many areas of business, so today entrepreneurs are preparing the necessary documents to obtain the status of a participant in the state support program for Crimea.

The entire Crimean peninsula is officially recognized as a Special Economic Zone (SEZ) until 2040, and this step can safely be considered a favorable factor for the development of business in Crimea and attracting new investments into the economy of the republic.

Conditions for participation in the SEZ of Crimea and Sevastopol
Reduced tax rates and other benefits for business in Crimea
Features of taxation in Crimea and Sevastopol
Freedom of customs space and port zones of Crimea
Land use and construction on the territory of the Crimean SEZ
Economic interaction with mainland Russia
Termination of the contract of a FEZ participant voluntarily and forcibly
Legislative framework for the Special Economic Zone in Crimea
SEZ management bodies

The current conditions of the FEZ in Crimea are the most attractive for investors, due to a number of reasons. For example, the preferences and benefits associated with various areas of business are quite serious, including:

2% maximum tax rate on profits in the first 3 years of activity;
Providing the opportunity to pay insurance premiums from salary in the amount of 7.6% during the first 10 years;
The opportunity to have a “0” corporate property tax rate for 10 years;
The tax rate under the National Tax Service was zero until 2021, and during the next five-year period it was 4%.

These, like many other pleasant tax surprises, are designed to stimulate and develop the economic activities of entrepreneurs on the Crimean peninsula. As stated by the current Deputy Minister for Crimean Affairs A. Sokolov, the Russian government is striving to create new incentives and opportunities for local businesses, to help them adapt to Russian laws and modern conditions.

In addition, loyalty is also due to the fact that the political and economic risks that have arisen and sanctions sentiments, which are directly related to activities on the peninsula, require certain compensation. And these types of benefits can push the development of business in Crimea and make the conditions as profitable and attractive as possible for both local entrepreneurs and foreign sponsors.

So far, in practice, the conditions for working in a free economic zone on the new Russian territory have not yet been fully worked out, so it is quite difficult to talk about the pros and cons. It is clear that in the course of setting up the new system, it will be necessary to adopt additional laws, amendments, or make some changes to existing laws - depending on the first experience gained and related nuances. But today we can call the conditions for entering the zone of economic freedom quite simple.

Tax rates in Crimea

Copyright: Lori's photo bank In Crimea and Sevastopol, tax legislation is subject to the norms of the Tax Code of the Russian Federation. The operating procedures of fiscal structures and the rules for settlements with the budget on the territory of the republic are the same as throughout Russia.

Crimea adjusts tax rates and benefits in the taxation system by its own legal acts only in relation to regional payments of business entities.

Another feature of working in Crimea is the presence of a functioning free economic zone. In the field of entrepreneurship in the Republic of Crimea, the following taxation systems apply:

UTII (if the requirements of the Tax Code of the Russian Federation are met).
Patent system (available only for individual entrepreneurs).
Unified agricultural tax – used by agricultural producers.
The simplified tax system is a simplified special regime that can be switched to by legal entities and private merchants who meet the criteria of profitability and number of personnel.
OSNO – used by individual entrepreneurs and legal entities, implies compliance with the full range of legal requirements for accounting and tax accounting. This regime is characterized by the absence of restrictions on the types of activities and the amount of revenue, but it is not adapted for small businesses due to the complex accounting scheme and the large number of taxes accrued and paid.

Business entities operating in Crimea must accrue and pay federal, regional and local taxes to the budget.

Business representatives who use hired labor acquire the status of tax agents for personal income tax and make insurance contributions for their employees. Table 1 systematizes information on tariffs for collecting basic taxes: Table 1.

Name of tax payment Tax rate Income tax 20% (of which 3% is sent to the federal budget level, and the remaining 17% is intended to replenish the regional budget)

Freedom of customs space and port zones of Crimea

Along with the development and creation of a free economic zone, its analogue in customs terms is being created - a Free Customs Zone. Within the jurisdiction of the Free Economic Zone, any goods will be able to be used and placed on the territory of the Free Economic Zone without paying taxes and customs duties. Also, measures of non-tariff or unlimited regulation of certain types of products, as is customary in the countries of the Customs Union, will not be applied. To import goods with zero taxation, FEZ participants will need to provide a certificate confirming the resident’s participation in the FEZ register.

With the export of products from the free economic trade zone, everything is a little different. For example, if a company purchased goods within the framework of a free economic zone or specific products were manufactured with the participation of such goods, then when exporting these goods from the territory of the free economic zone, the company will be required to pay additional customs duties and fees, from which in other cases it was exempt, including import VAT .

However, there is an exception to the rule. If the goods were purchased to carry out activities in the zone, then after the expiration of the 5-year period, the products will be available for export to any other regions of Russia without customs payments and procedures.

In this case, the resident of the zone has the right to choose whether he pays VAT and customs duties for individual components of the product, or for goods produced using these components. If two or more business entities take part in the import and export of goods, then the benefits for customs duties are retained in full.

The next point is Federal Law 377, a law that provides for subsidies that reimburse the costs of FEZ participants. Such costs include fees, taxes, customs duties for goods imported for construction, equipment, and technical equipment of facilities necessary for residents of the zone to implement declared plans and projects. At this time, regulations governing the payment of subsidies of this type are at the development stage.

The same provisions in the legislation of the Russian Federation determine the status of seaports in Crimea and Sevastopol - according to the adopted amendments to the laws, they are considered free ports. On the territory of free ports they use the rules and procedures in accordance with the legislation of the Customs Union.

Also, by decision of the Government of the Russian Federation, a separate procedure for customs procedures is established in free ports. These procedures may concern the transport of passengers, vehicles, cargo, animals and various types of goods. At the moment, the Government’s decision has not yet been made, although a draft document has already been developed.

Taxes in Crimea in 2021

» » Does Crimea pay taxes? It pays, but taking into account local specifics, since a free economic zone (FEZ) is legally established on the territory of the republic and the city of Sevastopol.

This was done to attract investors to a region characterized by a rather low level of business attractiveness. Does Crimea pay taxes? It pays, but taking into account local specifics, since a free economic zone (FEZ) is legally established on the territory of the republic and the city of Sevastopol. This was done to attract investors to a region characterized by a rather low level of business attractiveness.

The tax system of Crimea operates in accordance with the federal legislation of the Russian Federation. The main regulatory document is the Tax Code of the Russian Federation. Taxes in Crimea are established in relation to the taxation system used by business entities.

For enterprises and individual entrepreneurs registered with the tax authorities of Crimea, the following tax collection regimes are available: General system. Under this regime, business entities must pay income tax (private businessmen pay personal income tax), value added tax, and property tax. Tax rates for federal taxes correspond to the national level. Taxes in the Republic of Crimea upon transition to a simplified special regime are paid at a rate of 4% (if the tax base is formed from income) or 10% (if the tax is levied on the difference between income and expenses).

When switching to the Unified Agricultural Tax, the tax rate is 4%.

Individual entrepreneurs on the patent system pay a tax of 4%. Available for Crimean businesses and UTII.

At what rates should the Crimean simplified tax system tax and taxes under other special regimes be paid in 2021, is indicated in the Order of the Council of Ministers of the Republic of Crimea dated October 4, 2018.

No. 1166-r. This legal act specifies the main directions of the region's budget policy for the period from 2021 to 2021.

Transport tax rates are regulated by regional law dated November 12, 2014 No. 8-ZRK/2014. If there are grounds, enterprises and individual entrepreneurs also pay other specialized taxes (for example, water).

The Tax Service informs about changes in tax legislation relating to the functioning of the free economic zone (FEZ) in the Republic of Crimea

Date of publication: 02/01/2021 09:37 Changes made to the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code) from January 1, 2021 in connection with the adoption of the Federal Law of 08/03/2018 “On Amendments to Part Two of the Tax Code of the Russian Federation” (hereinafter referred to as - Law No. 297-FZ) specify the norms of: - the Tax Code and indicate that the use of reduced income tax rates is legal in relation to profits received from the implementation of an investment project in the FEZ, information about which is contained in the investment declaration.

In other words, reduced rates apply to the tax base formed in connection with the fulfillment of the purpose of the investment project for the types of activities specified in it; — Tax Code and clarify that reduced rates of insurance premiums apply only to payments and other remunerations made in favor of individuals involved in the implementation of an investment project in a free economic zone, information about which is contained in the investment declaration. At the same time, the FEZ participant, in order to apply reduced tariffs of insurance premiums and income tax rates, must ensure the maintenance of separate accounting: - income (expenses) received (produced) is carried out during the implementation of the investment project in the FEZ (if there are several of them - for each separately ), and income (expenses) received (produced) while carrying out other economic activities; — labor costs incurred in favor of employees engaged in the implementation of the investment project and not engaged in investment activities. In addition, the subparagraph of the Tax Code: - defines to whom the concept of an individual engaged in the implementation of an investment project is applicable; — an obligation has been established to coordinate the list of jobs of individuals employed in the implementation of the investment project by FEZ participants on the territory of the Republic of Crimea with the Ministry of Economic Development of the Republic of Crimea.

Please note that the changes being made establish an obligation for FEZ participants to return the amounts of benefits and preferences received for the entire period of implementation of the investment.

Land use and construction on the territory of the Crimean SEZ

Article 17 of Federal Law 377 defines certain procedures relating to land use and construction on the territory of the SEZ. The law will come into force in January 2021, and its application in practice will concern the placement of those facilities that are considered necessary for the implementation of investment projects planned by participants.

At the same time, it is also quite important that the land plots necessary for the participant to implement the plans will be provided by the municipality or the state for rent for a period agreed in advance - without any bidding options.

The planning of the territory of the FEZ and the development of relevant documentation, as well as decision-making in this direction will be dealt with by the Council of Ministers of Crimea or the Government of Sevastopol. Documentation on the planning of the territory and the placement of objects on it must be prepared by the participants at their own expense. Objects will be located by prior approval of the location, or in accordance with the layout of the territory. There will be no public hearings when approving the location of facilities by the Federal executive authorities. Moreover, urban planning regulations do not apply to areas intended for the placement of objects.

Preparatory work can begin even before the actual issuance of a construction permit - from the date of submission of design documents. Local authorized bodies are able to determine lists of types of preparatory work. And the permits for the construction of facilities, as well as for the commissioning of facilities, are issued by the Council of Ministers of the Republic of Crimea and the authorities of Sevastopol.

What taxes to pay in Crimea

It pays, but taking into account local specifics, since a free economic zone (FEZ) is legally established on the territory of the republic and the city of Sevastopol. This was done to attract investors to a region characterized by a rather low level of business attractiveness. The tax system of Crimea operates in accordance with the federal legislation of the Russian Federation.

The main regulatory document is the Tax Code of the Russian Federation. Taxes in Crimea are established in relation to the taxation system used by business entities. For enterprises and individual entrepreneurs registered with the tax authorities of Crimea, the following tax collection regimes are available:

When switching to the tax rate is 4%.
. Under this regime, business entities must pay income tax (private businessmen pay personal income tax), value added tax, and property tax. Tax rates for federal taxes correspond to the national level.
Taxes in the Republic of Crimea upon transition to are paid at a rate of 4% (if the tax base is formed from income) or 10% (if the tax is levied on the difference between income and expenses).
Available for Crimean business and.
Individual entrepreneurs do not pay a tax of 4%.

No. 1166-r. This legal act specifies the main directions of the region's budget policy for the period from 2021 to 2021. Transport tax rates are regulated by regional law dated November 12, 2014.

No. 8-ZRK/2014. If there are grounds, enterprises and individual entrepreneurs also pay other specialized taxes (for example, water).

Tax calculation procedure

Income tax is calculated by multiplying the tax base by the current rate. To do this, first calculate the tax base using the appropriate formula. When calculating the amount of the fee payable, the amount of advances paid is taken into account, for the calculation of which a specialized formula has also been developed.

Algorithm for calculating income tax:

Calculation of income.
Calculation of the tax base.
Calculation of the amount of collection from revenues for the tax period.
Calculation of the amount of tax to be paid.

Step 1. Income is calculated taking into account sales and non-sales income using two formulas:

Svr = Drv - Rrv, where

Svr - the amount of non-operating income;
Дрв — non-operating income;
Ррв — expenses from these receipts.

Sdr = Dr - Ru, where

Sdr - the amount of funds from sales;
Dr - sales income;
Ru - expenses that reduce sales revenue.

Sod = Svr + Sdr, where

Sod - the total amount of income for calculating the amount of tax;
Ср - non-operating profit;
Sdr - operating profit.

Step 2. Search for the tax base:

NB = Sod - Up, where

NB - tax base;
Sod - amount of income;
LP - losses of the previous period, which reduce the tax base. But losses can reduce the basis by no more than 50%.

Step 3. Calculate the total collection amount.

Np = NB * St, where

Np - fee amount;
NB - tax base;
St - rate.

Step 4. Calculation of advances. The quarterly advance is calculated using the formula:

Ap = Aotch - Aprd, where

Ap - advance payment for the quarter;
Aotch - reporting advance;
Aprd - the previous advance paid.

Before each prepayment, this amount is used and the resulting amount is paid to the tax budget. To receive the fee amount payable, you need to:

Npu = Np - Asp, where

Npu - the amount of the fee to be paid;
Np - the total amount of tax for the tax period;
Asp - the amount of advances paid for the reporting periods.

If advance payments are made monthly, then the calculation is similar, only the advance amounts for each month are added up.

Tax tutors

For a tutor, for a student I have experience teaching in the specified sections (financial management, financial analysis, accounting, statistics, macro/micro-economics, marketing, social studies) Expand to applicants, students and company employees (corporate courses and trainings).

From May 2021, taxes will begin to be collected on the territory of Crimea. Property taxes in Crimea from 2021 will be calculated based on the cadastral assessed value of real estate, and not on inventory prices.

I teach the main ones at universities as a guest teacher (Financial management, financial analysis, accounting, IFRS, etc.).

I also have experience in setting up accounting systems, financial modeling and control systems in various industries (manufacturing/mechanical engineering, fuels and lubricants, transport, foreign trade activities, agriculture). Extensive experience working in foreign and Russian companies, and consulting. Extensive practical experience, at one time, gave rise to the desire to share this experience.

And training the companies’ own personnel provided teaching experience. I present knowledge in a structured and systematic manner, taking into account the category of the student (pupil, student or specialist). Working in different specialized universities allows us to successfully prepare applicants for admission to bachelor's and master's programs, including those with non-core initial specialization.

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I have a large amount of educational and practical material in current formats (real working documents with comments). I can offer proven methodological material that will be a good assistant in achieving your chosen goal.

Schoolchildren. The structure of the program is based on the school course (FSES). Textbooks L.N. Bogolyubova and others - usually 1 textbook of basic and specialized level (9th, 10th and 11th grades), workbooks, Unified State Examination / OGE assignments. Social studies means mastering a huge amount of material, more than 1500 pages in 2 years, and P.A. Baranov’s reference book = 520 pages.

Unified State Exam: If you study for a year, having 4-5 on the State Examination, 2 times a week, you can get more than 80 points.

Passing 45 points can be achieved by training tests in 3-4 months. From experience, the amount of knowledge and exam scores correlate as follows: from 80 points - basic and specialized level textbooks + additional ones.

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Choosing a tax regime for small businesses in Crimea in 2021

» Representatives of small businesses in Crimea in 2021 can choose for themselves a special tax system regime from the list provided by the Tax Code of the Russian Federation. It is worth taking a closer look at the effectiveness and expediency of each regime so that Crimean taxpayers can make the best choice.

To do this, we propose to study the algorithm for calculating the comparative effectiveness of tax regimes. After all, in the coming year it will be necessary to determine how it will be more convenient and profitable to pay taxes when carrying out business activities. Russian tax legislation provides for several taxation regimes, which in small businesses can be used one at a time or in combination:

PSN - patent.
OSNO - general view of the taxation system;
UTII is a type of single imputed tax;
Unified agricultural tax - unified agricultural tax;
USNO - a simplified type of taxation system;

The use of special tax regimes is purely voluntary, which provides entrepreneurs with reduced tax deductions.

The OSNO mode is most often used, provided that the individual entrepreneur has not expressed a desire to work in a different mode.

From 2021, the Ministry of Finance planned to completely abandon and replace it with a patent. Now only individual entrepreneurs, but not legal entities, can use it in their activities. And even if Russian enterprises do not have such an opportunity, until 2021 they could work on UTII.

When carrying out activities under the general tax regime, it is necessary to pay income tax (from individual entrepreneurs - payment of personal income tax), property tax and VAT. Small businesses rarely use OSNO due to unprofitably high tax costs.

However, if the activity of the enterprise (results of activity) goes beyond the limits established when operating in other modes, the action of OSNO begins by default without fail. Even in conducting analytical

SEZ management bodies

Ministry of the Russian Federation for Crimean Affairs (regulatory and legal support for the functioning of the SEZ, maintaining a register of SEZ participants, etc.). — Address: 295000, Simferopol, st. Karl Marx, 28/10, “Liter B”. — Phone/fax: +7 10 38 (0652) 788-428. — Official website: https://mincrimea.gov.ru/
Expert advice on SEZ issues on the territory of the Republic of Crimea and the city of Sevastopol (review and decision-making on the conclusion of agreements on the conditions of activity in the SEZ for projects with a capital investment volume of over 100 million rubles).
Council of Ministers of the Republic of Crimea (authorized body - Ministry of Economic Development of the Republic of Crimea) and the Government of Sevastopol (authorized body - Main Directorate of Economic Development) (organizational and logistical support for the activities of expert councils, acceptance and consideration of documents, conclusion of agreements on the conditions of activity in the SEZ for projects with a volume of capital investments of up to 100 million rubles, monitoring the implementation of the terms of contracts, preparing an annual report on the results of the functioning of the SEZ).
Ministry of Economic Development of the Republic of Crimea - Address: 295000, Simferopol, Kirova Avenue, 13 - Telephone/fax: +7 10 38 (0652) 544-294, 274-404. — Official website: https://minek.rk.gov.ru/
Main Directorate of Economic Development of the Department of Economic Policy and Finance of the Government of the City of Sevastopol - Address: 299011, Sevastopol, st. Lenina, 2, - Office tel., reception tel.: +7 (8692) 54-47-73, fax

Prepared based on materials from the CrimeaBusinessConsulting information agency

Taxation in Crimea 2021

It's good there. Some news from Crimea. Corporate income tax (clause

1.7 art. 284 Tax Code of the Russian Federation, Law of the Republic of Crimea

“On establishing the rate for corporate income tax on the territory of the Republic of Crimea”

from December 24, 2014): 2 percent – for 3 years; 6 percent – from 4th to 8th years; 13.5 percent – from the 9th year. Corporate income tax VAT – general 18%.

Organizational property tax If the property of a FEZ participant was created or acquired for the purpose of conducting activities in the territory of a preferential region and is located on its territory, the company does not pay property tax for 10 years from the month following the date of its registration (clause

26 Art. 381 of the Tax Code of the Russian Federation). Land tax - not paid for three years from the month of ownership of a land plot (Clause 12 of Art. Tax systems differ from each other in several elements: For clarity, we will collect information on LLC taxes in 2021 in a table. VAT profit insurance premiums In general, 6 %, but regions have the right to reduce the rate to 1%.

Calendar year, in addition, there is an obligation to pay a quarterly advance payment if income was received in this quarter. Simplified tax system Income minus expenses A limit has been established on the income received per year (in 2021 this is 150 million rubles) and on the number of employees (no more than 100 people). Info There are other restrictions.

The difference between income received and proven justified expenses.

From 2021, daily allowances exceed 700 rubles.

per day of travel around Russia and over 2500 rubles.

We recommend reading: The purchase is 223 FZ for the day of a foreign business trip, you need to charge insurance premiums (clause 2 of Art. Contents: You understand, to attract investments from mainland Russia. Despite the fact that a free economic zone has been created in Crimea, all my searches for the difference in taxation of small businesses in mainland Russia and Crimea were not successful.

So let’s look at the tax regimes for mainland Russia, and if you find any differences or additional benefits, I ask residents of Crimea to write to me about it.

Economic interaction with mainland Russia

It is worth considering the fact that any activity of companies implies compliance with the general provisions of the Tax Code of the Russian Federation, and benefits for FEZ participants are provided only in certain cases. Such preferential provisions may be applied in favor of activities carried out by the company within the framework of the Free Economic Zone.

In other cases, benefits may only be applicable if separate accounting is maintained, the rules and regulations of which are also at the development and planning stage. It turns out that separate accounting can be difficult due to certain specifics of the company’s activities, when it is necessary to determine the scope of the agreement and those items for which business is conducted on a general basis.

Example: an entity is engaged in consulting, providing consultations both in the Crimea and in another region of Russia. Moreover, the organization is registered in a free economic zone, the central office is located here, and branches are located throughout the mainland. But the law does not provide for any restrictions or prohibitions for SEZ participants when expanding business activities to other regions of Russia.

Another option in which the working conditions in the SEZ will be of interest to mainland businessmen is the absence of prohibitions on the use of various types of transport outside the zone. That is, after a SEZ participant purchases vehicles, they can subsequently be used in operation on the mainland and in international transport.

These are primarily specialized types of transport intended for the transport of passengers and goods: buses, tractors, tractors, air, rail and water transport. However, there are some nuances here too.

Firstly, it will be impossible to use transport for personal purposes. And secondly, subsequently such vehicles will be limited in terms of their stay on the territory of mainland Russia.

Taxation in Crimea: a brief overview of the main tax regimes

In 2021, individual entrepreneurs and organizations registered in the territory of the Republic of Crimea will face a fairly significant increase in tax rates for the main special regimes: simplified tax system, PSN and unified agricultural tax. The simplified tax rate will rise from 3% to 4 for the object “income” and from 7% to 10% for “income reduced by the amount of expenses.”

The agricultural tax rate will rise by 8 times, and the patent rate by 4 times.

Entrepreneurs and organizations registered on the territory of the Crimean Peninsula are provided with a number of fairly significant tax benefits by the current tax legislation. And despite the fact that from 2021 the rates for payments on simplified taxation, patent and agricultural tax will increase significantly, taxation in Crimea is one of the most profitable in Russia as a whole.

Let us briefly consider the main tax systems that can be used in this region.

PSNO.
UTII;
OSNO;
USNO;
Unified Agricultural Sciences;

The main tax regime involves the payment of three payments:

Property tax.
Income tax (organizations) or personal income tax (individual entrepreneurs);
VAT;

We will not dwell on this regime separately; we will only note that the use of this system will be beneficial in case of obtaining the status of a participant in the SEZ (free economic zone).

FEZ participants receive the right:

Do not pay property and land taxes (within 3 years from the date of registration of the property);
Do not pay import duties and VAT on imported equipment;
Pay income tax at a reduced rate: 0% to the federal budget and 2% to the republican budget (for the period established by regional legislation);

Condition 2016 year 2017 simplified tax system of other regions of the Russian Federation simplified tax system of Crimea simplified tax system of other regions of the Russian Federation simplified tax system of Crimea Marginal income for switching to the regime (million rubles* without taking into account the deflator coefficient) Marginal income for being on the regime (million rubles* without taking into account the deflator coefficient ) Maximum cost of fixed assets (million rubles)

What changes came into force on January 1, 2021 regarding personal income taxation

Date of publication: 01/18/2021 14:03 From January 1, 2021, a number of legislative changes came into force that affected the procedure for taxation of personal income.

Thus, non-residents, when selling property that has been owned for more than three or five years, may not pay personal income tax like residents.

Former individual entrepreneurs who used this property in their activities are also exempt from paying personal income tax on the sale of housing and transport.

The main condition is the minimum tenure, also three or five years. In addition, from January 1, the size of the social tax deduction for personal income tax for charity may be increased.

As a general rule, no more than 25% of the taxpayer’s income received during the tax period can be returned. If donations are sent to cultural institutions and non-profit organizations (foundations) in this area, then the maximum amount of tax deduction by decision of regional authorities can be increased to 30% (Federal Law of November 27, 2018 No. 426-FZ). The procedure for determining the tax base for personal income tax when individuals receive income from the sale (redemption) of external bond loans of the Russian Federation denominated in foreign currency has also changed.

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Now the costs of purchasing such bonds must be recalculated into rubles at the Bank of Russia exchange rate on the date of actual receipt of proceeds from the sale (redemption). Previously, expenses were recalculated into rubles at the official exchange rate of the Central Bank of the Russian Federation on the date of the actual purchase of bonds (Federal Law No. 200-FZ dated July 19, 2018).

The list of income exempt from personal income tax established by Article 217 of the Tax Code of the Russian Federation has been expanded. For example, you do not need to pay personal income tax on income from the delivery of waste paper (Federal Law dated July 3, 2018 No. 179-FZ).

Field allowance over 700 rubles per day will now be subject to personal income tax. From January 1, 2021, when paying field pay to employees working in the field, an amount exceeding 700 rubles for each day spent in the field is subject to personal income tax.

Termination of the contract of a FEZ participant voluntarily and forcibly

Losing the status of a FEZ participant is possible for a number of reasons – not only when the contractual terms expire. In addition, the contract may be terminated by agreement of the parties or due to the termination of the company's activities.

Also, if certain violations were revealed during inspections, the participant may be forcibly deprived of his rights - through the courts and on the basis of provided evidence of violation of the terms of the contract. The executive authorities of Crimea and Sevastopol may demand termination of the contract through the court in cases where:

Indication of incorrect information - underestimation of the size of capital investments with a clear difference from the figures specified in the contract, or unreasonable changes in the schedule of annual investments in the first 3 years;
Changes in the focus of the investment project;
Carrying out business activities on the territory of the zone that were not provided for by this agreement;
Other violations of contractual terms for the implementation of the established investment declaration.

If this agreement is terminated due to a court decision, the FEZ participant is excluded from the unified register. Disputed issues are considered by the Arbitration Court of Sevastopol or the Arbitration Court of Crimea.

Taking into account Article 41 of Part One of the Arbitration Procedural Code, a participant in a free economic zone has the right to present its arguments in the process of considering controversial issues. He can present any evidence, try to defend his position, appeal court decisions and acts.

Taxation in Crimea in 2021

If you are going abroad, I advise you to get an international travel sim card, Drimsim. For just 10 euros you can get incoming/outgoing calls and internet for the entire duration of your stay in the country.

You can get a bonus of 7 euros for inviting friends.

Profit One of the most popular tourist destinations for Russians in the summer is Crimea.

It is important to always stay in touch, and even more important to know how much it will all cost. In this article we will consider the following issues: Mobile operators in Crimea have roaming.

As you may know, in the recent past the FAS obligated telecom operators to cancel roaming in Russia. So this requirement does not apply to Crimea and Sevastopol. Well-known Russian telecom operators operate in Crimea on slightly different principles than in other Russian cities. Most likely, this is due to the notorious sanctions regime, and companies are simply trying to protect themselves from possible inclusion in sanctions lists. For example, for the territory of Crimea, the cellular operators Beeline, Megafon and Tele-2 do not have any additional options. On the peninsula, you will not have tariffs and various convenient options that operate without problems in the rest of Russia.

Subscribers of the listed companies upon entering Kerch will be subject to internal roaming, due to which telephone conversations and Internet use will cost much more. Additional service packages that are valid in other regions of the country are also valid here. There are also local mobile operators in Crimea : Krymtelecom, Win Mobile, Sevmobile (purely Sevastopol operator), Volna.

The Krymtelecom network also operates throughout Crimea.

Currently, active work is underway on the peninsula to increase cellular coverage and increase Internet capacity.

Firstly, it is very expensive - tariffs are the same as in international roaming. Many complain about bills of thousands of rubles even for infrequent

List of documents for benefits:

Statement.
Certificate of cadastral value that should be reduced.
Copies of title documents, notarized.
Evidence of the institution’s inaccuracy in calculating the price of the property.
Cost Determination Report.
Receipt for payment of state duty in the amount of 300 rubles.

The amount of land tax is calculated as a percentage of the cadastral value of the land plot as of January 1 of the current tax period. The tax base for individuals is determined by the territorial Federal Tax Service on the basis of information about the cadastral value provided by the authorities that register real estate.

This is interesting: How to check the overlap of land boundaries

There are often cases when a land plot is located on a border area and is subject to taxation in two regions at once. In such situations, the tax base is determined for each subject separately and is calculated as a share of the total cadastral value.

Simplified taxation system

^ Taxpayers using the simplified taxation system do not have the right to switch to a different taxation regime before the end of the tax period.

Reporting period Quarter Half year 9 months Tax period Year Organizations pay tax and advance payments at their location, and individual entrepreneurs - at their place of residence. 1 We pay the tax in advance No later than 25 calendar days from the end of the reporting period. Advance payments paid are counted towards tax based on the results of the tax (reporting) period (year) () 2 We fill out and submit a declaration according to the simplified tax system

Individual entrepreneurs - no later than April 30 of the year following the expired tax period
Organizations - no later than March 31 of the year following the expired tax period

3 We pay tax at the end of the year

Organizations - no later than March 31 of the year following the expired tax period
Individual entrepreneurs - no later than April 30 of the year following the expired tax period

If the last day of the tax payment (advance payment) deadline falls on a weekend or non-working holiday, the payer must remit the tax on the next working day.

Payment methods:

Receipt for cashless payment
Through the client bank

Procedure and deadlines for submitting a tax return The tax return is submitted at the location of the organization or the place of residence of the individual entrepreneur.

Organizations - no later than March 31 of the year following the expired tax period
Individual entrepreneurs - no later than April 30 of the year following the expired tax period

“On approval of the form of the tax return for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax return for the tax paid in connection with the application of the simplified system

Tax benefits for individual entrepreneurs

Individual entrepreneurs must register for the first time no earlier than 2021. This requirement completely excludes the possibility of closing an existing business with subsequent registration
Tax benefits can only be enjoyed by those individual entrepreneurs who operate only on the simplified taxation system (simplified taxation system) or PSN (patent). If a newly registered individual entrepreneur uses a standard taxation system or special regimes that do not provide the opportunity to receive preferential working conditions, he must, within two years, submit documents for the transition to a simplified tax system or a patent.
The areas of activity of individual entrepreneurs for obtaining tax amnesty are strictly divided: these must certainly be scientific, social or industrial spheres. Since 2021, the list has been supplemented by entrepreneurs who provide household services to Russian citizens

Repair of clothes and shoes
Repair and warranty service of household appliances
Services related to the upbringing and education of children
Private medical practice
Translation services
Artistic folk crafts, etc.

Crimea property tax rate

Contents Please tell me, we want to buy a house in Smolensk, 116 sq.m., cadast. cost 2,400,000. According to the new laws, the tax per year on it will be 48,000 rubles? Then... Hello. Parents live in the Tambov region and have been pensioners since 2000.

Previously, they did not pay property taxes, but... Hello! An organization on the simplified tax system rents production premises.

The balance sheet contains its own fixed assets. Please tell me, do we need to pay property tax?

In advance... Hello! Please tell me.

The apartment is encumbered, but there are extracts from the Unified State Register. A tax notice has arrived for two minor children. We...What details should I use to pay tax on property located in Novovoronezh? The fiscal system of the Russian Federation provides for the imposition of tax on property owned by legal entities and individuals.

Moreover, tax rates for different categories of real estate and their owners differ.

The Tax Code outlines the general rules for real estate taxation, and local authorities clarify them by issuing their own legal acts.

Property tax may refer to local taxes (if we are talking about real estate registered in the name of individuals) or to regional taxes (in relation to the property of organizations). The property of citizens is taxed in accordance with the provisions of Chapter 32 of the Tax Code.

This type of tax is regulated by local authorities; the rates and list of benefits for it can be changed by legal acts of municipalities. For the functioning of the tax system in terms of taxation of property owned by private individuals, it is necessary to have a unified database on such real estate, which does not yet exist in Crimea.

After the Republic of Crimea joined the Russian Federation, BTI real estate registers were blocked for local authorities. The Republican database of Rosreestr, the cadastral map is filled in as Russian-style title documents are issued to the owners. In this regard, Crimea did not introduce a real estate tax for individuals as of the end of 2021.

Benefits for individuals

In the region, they have the right not to pay tax on one vehicle equipped with an engine with a power of up to 150 hp:

Heroes of the Soviet Union and Socialist Labor;
Heroes of the Russian Federation;
Full holders of the Orders of Glory and Labor Glory;
veterans of the Second World War and combat operations on the territory of the Soviet Union;
disabled people of groups I and II, as well as disabled children;
one of the guardians of a disabled child;
citizens injured as a result of accidents at the Chernobyl Nuclear Power Plant, Mayak, Semipalatinsk test site, and the Techa River.

Also, one of the parents or guardians in families with more than three minors is exempt from having to pay for one vehicle with an engine capacity of up to 200 hp.

FILESOpen table of transport tax benefits in the Republic of Crimea