Contents / general provisions

GENERAL PROVISIONS

+No longer paid +Still paid
  • Tax on corporate profit (personal income tax)
  • VAT (except for VAT on exported goods)
  • Sales tax
  • Unified social tax
  • Enterprise (personal) property tax
  • Pension insurance charge
  • Charge for social insurance against work-related injuries and occupational diseases
  • Other federal, regional and local taxes (advertising tax, transport tax, land tax and others)

The withdrawal of the taxes listed above extends only to operations, assets and obligations linked to entrepreneurial activity taxable by the unified tax on imputed income. Taxpayers, who along with this activity also perform a different type of entrepreneurial activity are obliged to maintain a separate record and pay appropriate taxes and charges

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Types of activity
  • Domestic services
  • Veterinary services
  • Services related to fixing, technical assistance and washing of vehicles
  • Retail trade (if the sales area is not more than 150 square metres) or sales via a moving trade network
  • Transport services rendered by organisations and individual entrepreneurs operating not more than 20 vehicles
  • Catering trade (if the sales area does not exceed 150 square metres)
How is social insurance provided?
Employers applying this system may decide to pay voluntary charges to the Social Insurance fund (3% of the tax base). As long as voluntary charges are paid for six months, such employers get the right to pay sick leave allowances to their employees out of means of the Insurance fund. Otherwise, only a part of allowances (a minimum monthly pay) is paid by the Insurance fund, while the remaining due shall be paid by employers out of their means.