The text of the draft prepared by the Ministry of Finance amendments to the tax code has been published. Key points of the project were briefly listed by experts clerk.ru. Among the proposals - a ban on the application of UTII and PSN in relation to trade in marked goods, which means that retail trade in shoes will lose the possibility of taxation under a simplified scheme. It will be impossible to trade shoes at UTII.
When selling goods subject to compulsory labeling, UTII and PSN taxpayers will lose the right to use these special modes.
The bill is currently undergoing regulatory impact assessment.
The text of the project (“On Amendments to Parts One and Two of the Tax Code of the Russian Federation” (regarding the implementation of the provisions of the Main Directions of the Budget, Tax and Customs Tariff Policy for the 2019 year and the planning period 2020 and 2021 years ”) can be found on Federal portal of draft regulatory legal acts.
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