The State Duma adopted on first reading a bill on compensation measures for taxpayers selling goods, including marked ones, in the event of a forced change in the tax regime, writes REGNUM.
This category in particular includes companies and individual entrepreneurs, who are still engaged in trading activities, applied the tax regimes of UTII and PSN. Since the beginning of 2020, the law prohibits the use of these taxation regimes in the sale of goods subject to mandatory labeling, and from 2021 UTII generally ceases to be in force.
Compensation will be offered to those taxpayers who are forced to switch to other tax systems. As a compensatory measure, the bill proposes to allow such taxpayers to take into account the costs of acquiring goods during the application of UTII and a patent, which were not realized before switching to another taxation system.
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