The State Duma adopted in the first reading a bill with amendments to tax legislation. Among the amendments, a ban was adopted on the use of special tax regimes (patent and UTII) by shops selling goods that are subject to mandatory labeling, Kommersant writes.
Thus, shops selling fur products, footwear and clothing also fall under this ban. By banning the use of special tax regimes, the authorities are trying to solve the problem with tax loopholes. So after the introduction of labeling of fur products, the legal volume of production and turnover of these products increased significantly, but this did not affect tax collections. Since fur coats began to be sold by stores on "vmenenka", which pay tax based on the area of the trading floor, and not depending on the sales turnover.
With the prohibition of the use of UTII and PSN regimes, sellers of labeled goods will have to switch to a “simplification” or general taxation regime. Market participants, the Russian Union of Tanners and Shoemakers, the Accounts Chamber, and representatives of small business interests expressed concern that this ban would increase the burden on small businesses. Corresponding letters were sent to the Ministry of Finance, however, this amendment to the tax code was adopted.
Among other things, Kommersant recalls that the UTII regime should end its operation in 2020 without such amendments: “First Deputy Prime Minister and Minister of Finance Anton Siluanov confirmed on July 10 that the Ministry of Finance does not consider the extension of UTII, since this regime is often used to tax evasion. "