Amendments to the law "On Personal Income Tax" passed the second reading. Received amendments were considered by parliamentarians during the meeting of the Committee for Development of Entrepreneurship and Industry. The legislative initiative of the deputies of the profile committee is aimed at extending the legislative norm, according to which the income paid by a legal entity to an individual entrepreneur in the acquisition of goods or the provision of services is not subject to income tax on individuals.
This year the amount of not taxed income was no more than 100 thousand rubles a month. It is proposed to install it at a rate of up to 50 thousand rubles a month in 2018. At the same time, there are no restrictions for individual entrepreneurs who manufacture their own products.
The amendment to the law-in-draft provides for the introduction of another new legislative provision. Transactions between legal entities and individual entrepreneurs are proposed to be implemented in the form of non-cash settlement.
The deputies, having discussed the amendments, recommended the Supreme Council to adopt the law-in-draft in the second reading.
Deputies of the Committee considered the amendments to the law "On the Individual Entrepreneurial Patent" in the final reading. As the head of the responsible committee Victor Guzun reminded, the document provides for expansion of the types of patent activities, including allowing individual entrepreneurs to provide services for the collection and removal of solid domestic waste. In this regard, it is necessary to amend the law "On licensing of certain types of activities", where it is to be provided that activities for the management of hazardous waste of the 1st to 4th grade are subject to licensing.