The Accounting Chamber will assess the effectiveness of the tax regime experiment for self-employed. Anonymous survey of satisfaction with its conditions and the need for further modifications was sent by the auditors to citizens applying the special regime (RBC has been consulted on the questionnaire and confirmed by the self-employed).

“The results will be used to improve the occupational income tax regime”- it says in the poll.

The Court of Accounts conducts an expert analysis exercise on self-employment efficiency and confirmed the BCRC in the Department ' s press service. " As part of this exercise, the Court of Accounts has conducted a sociological study aimed at obtaining feedback from taxpayers on professional income " , which has been indicated there.

The outcome of the survey, including the development of results and findings, is scheduled for November 2024 as part of the preparation of the report on the results of the peer review exercise, was reported to the Court of Accounts. It noted that the special tax regime for self-employed persons was experimented up to and including 31 December 2028. " During this time, changes in the increase in tax rates and/or the reduction of income limits cannot be made " were emphasized by the agency.

The number of self-employed persons in April 2024 exceeded 10 million, reporting to FNL. The special tax regime has been in force since 2019.

What's interested in the audience?
The Court of Accounts asked the self-employed whether they agreed with the following allegations:

Professional income tax rates are the best for my professional activities.
To date, self-employed persons are taxed by 6 per cent of their income in legal work and 4 per cent with individuals.

The maximum allowable annual income is insufficient for my business, and it needs to be increased.
The annual income of self-employed is limited to 2.4 million roubles.

The activities for which the occupational income tax may be applied are insufficient and should be expanded.
Under current legislation, self-employed activities such as the implementation of substandard goods and goods to be labelled, rental of non-resident premises, mining, resale of goods are inaccessible.

A few questions were also addressed to self-employed people. In particular:

At present, the payment of a professional income tax does not affect your pension. Are you ready to pay a tax at a higher rate, provided that this increases your pension savings?
The absence of pension guarantees for persons whose self-employment income is the only one, one of the most discussed nuances of the tax regime, is assumed by the head of tax practice, Tax Compliance, Alexei Stancin. " The example of the Republic of Kazakhstan, when the payment of a similar regime would supplement the future pension " , is recalled. In addition, self-employed persons in Russia have the opportunity to pay insurance contributions to the Social Fund for voluntary pensions.

Do you plan to register an IP or establish a legal entity during the year?
Self-employed persons have the right to combine a professional income tax with an IP or, for example, a GS, but in the latter case there are some restrictions. For example, self-employed persons cannot provide services to their own company.

Have you sought financial or property support as self-employed? Are you planning to do so in the next year?
Support measures such as micro loans at a preferential rate, information and advisory services, concessional rents in business incubators and cowards are readily available.

In addition, in the context of the survey, self-employed persons were invited to share their views on how the tax regime could be improved.

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Entrepreneurs ' support is carried out within the framework of the " Small and Medium Enterprise " project.