The Russian Federation has made recommendations on the application of the tax amnesty for business fragmentation, where detailed answers are given to the questions that the tax amnesties of business fragmentation are, who has the right to use it, and how to abandon business fragmentation in 2025.

The tax amnesty for business fragmentation is a mechanism for discontinuing the tax liability for the period 2022-2024, corresponding to the foams and fines for business fragmentation offences. The primary condition for the application of tax amnesty is the rejection of business fragmentation for fiscal periods 2025 and 2026, taking into account certain characteristics.

The list of ways of voluntarily rejecting business fragmentation is not limited.

Methodological recommendations also address the life of taxpayers and the algorithm of their actions in the event of a voluntary abandonment of business fragmentation, both without changing the business structure and changing it.

Without changing the business structure, participants in business fragmentation may switch to a common tax system or transfer activities to a group company. A change in the organizational structure of the business may be necessary to bring formal independent legal entities into one legal entity, with the possibility of establishing a separate entity in the business area of the organization.

Further details of the recommendations of the Russian Federation, as well as other documents and jurisprudence, can be found in the special section of the " Revenue amnesty for business fragmentation " .

Source: www.nalog.gov.ru

***
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