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25.11.2016

As the new year approaches, the profile parliamentary committee on the development of business and industry starts preparing a legal instrument governing the commodity-money relations between legal and physical (individual entrepreneurs) persons, and payment of taxes by them. It seems that this practice would end. The Head of responsible committee of the Supreme Council Viktor Guzun made a legislative initiative to make the action of its provisions permanent. Deputy corps supported the colleague during the plenary session.

Free enterprise requires that an entity has the right to buy it needs to support its business products are not only subject to the same legal status, but also the person working on the basis of the individual entrepreneur's patent. However, there were mixed views, treating tax legislation, in particular the payment of physical persons income tax rate of 15%.

Two years ago, a joint discussion with the participation of all stakeholders in the format of workshops and meetings held under the auspices of the parliamentary committee, led to the development of compromise solutions, received the status of a temporary mechanism. Income not exceeding 100 thousand Rub per month, paid by a legal entity to an individual entrepreneur for the goods purchased not subject to income tax on individuals. If this amount was higher a different mechanism in effect: the granting of an individual to tax authorities the declaration and payment of income tax since the excess amount. The order of action by the will of the circumstances was extended for several years.

The adoption by Parliament of this decision allowed economic entities and individual entrepreneurs to plan work for the future, enter into contracts.

Another law regulating business activity in small business was supported during the plenary session. The Government proposed to supplement the list of activities, activity that is possible on the basis of the individual entrepreneur's patent. We are talking about a mini-amusement for children. The second reading of the law-in-draft is scheduled for November 30.