The Automated Simplified Taxation System (AMS) is the youngest of all similar systems. It began its implementation on 1 July 2022 in four entities (Moscow, Republic of Tatarstan, Moscow and Kaluz provinces).

Since next year, a number of restrictions have been lifted on the application of AUSN. In particular, the regime will be accessible to sellers on the labels. In addition, other regions may join the experiment since 2025. To this end, the entity ' s authorities should adopt appropriate changes at their level. Such a bill has already been drafted, for example, in Amur province.

Today, the ASN has made it possible to significantly simplify the process of calculating taxes and reporting for small businesses. Programme participants are exempt from the duty to make a tax declaration, to calculate and pay insurance contributions, not only for themselves, but also for staff members, and their income and expenses are recorded in a private office. Only a contribution for injuries remains, which will be 3,018 roubles in 2025.

However, this does not mean that employees of such companies remain without pension and insurance. It will be formed without the participation of the taxpayer, with the tax paid.

The transition to ASN significantly reduces the cost of accounting and tax services, as most of the work is done by the system itself. There is no need for CUDIR and for staff reporting, including 6-NDFL, payment of insurance contributions and section 2 of EFC-1.

At the same time, some types of staff reports remain. For example, EFC-1 on personnel events (admission or dismissal), EFC-1, subsection 1.2 on special years of service for pension workers. Companies should also file accounting records and VAT payers, for example, when importing goods from abroad, a declaration on them.

NDFL also retains staff, but the bank must calculate the tax and form the payment, and the employer only remains to verify and agree on the transfer. The employer will be able to control these payments in the private office.

Simplified taxation can be used by organizations and individual entrepreneurs with an annual income of not more than 60 million roubles and an average number of workers of not more than five. In addition, the accounts should be open only to authorized banks, and staff members should be paid in cash only. At the same time, they must be tax residents of the RF.

Among the restrictions, the prohibition on the opening of branches and other separate units. Also, AUSN cannot be reconciled with other regimes.

AUSN reminds me of something about the SOS and the occupational income tax. Like the " forgiveness " , it allows for the purpose of taxing " income " or " reduced income " . The rate would be 8 per cent and 20 per cent respectively. The minimum income less consumption tax would be 3 per cent. Tax, like self-employment, needs to be paid monthly and cash transactions conducted through the personal taxpayer ' s office.

The main advantage of AUSN is automation. The tax on the basis of online data, bank information and information from the payer ' s personal office is the source of the tax. Thus, the ASN is suitable for companies and small-scale IPs and streams, which mainly conduct all non-cash transactions.

Source: Msp.rf.

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In the Yaroslav region, various assistance is provided to entrepreneurs through the Mala and Middle Entrepreneurship Project, as well as to industrial enterprises under the " Productivity " project and the " International Cooperation and Export " national project.

All support measures for small and medium-sized businesses can be accessed on my business site.

Details of all support measures for industry and investors on the investing site