to simplify the payment of taxes and work with all related documents as much as possible, who can use it and how we will tell you in 5 minutes in the instruction program. so aosn is a special tax regime in which reporting is almost completely canceled. to december 31, 2027 on the territory of 4 subjects of the federation, this is moscow, moscow region, kaluga region. and the republic of tatarstan, depending on how business perceives the initiative of geography, may be expanded under the new tax regime. there are significant advantages, for example, you do not need to pay insurance premiums. social guarantees, the state undertakes to track the deadlines for submitting and changing the formats of documents. there is also no need, because reporting, automatic income and expenses are determined according to data. the cash registers

of authorized banks and according to the information that the taxpayer himself indicated in his personal account, respectively, part of the function of tax agents for personal income tax was transferred to banks and, taking into account all of the foregoing, the tax is calculated automatically by the tax authority, and not by the entrepreneur. new individual entrepreneurs and legal entities can switch to osn from july 1 this year, and from january 1, 2023, as part of a voluntary transition, entrepreneurs who are now operating under other tax regimes have the right to join them, in addition to the advantages, the new tax system has its own limitations . and the simplified tax system is primarily designed for small businesses, so the company should have no more than five workers. the annual income limit is 60 million rubles. the residual value of fixed assets should not exceed 150 million rubles. salaries are strictly on the map. what kind of cash payment, and only in

accredited banks, and finally, other special tax regimes cannot be applied in parallel with auesm , among other things. % of other businesses, there are more large companies cannot apply this regime e, entrepreneurs who are engaged in the organization and conduct of gambling, who are engaged in mining, who produce under excisable goods, who operate on the basis of intermediary agreements. it is necessary to check whether the bank has correctly indicated the operations on the basis of which the tax notification of the need to pay will be automatically calculated. not later than the fifteenth

date of the month following the tax period, and payment must be made no later than the 25th day of the same month. now. actually, for what to pay taxes in ausn. there are two options for the object of taxation : income, and income minus expenses. in the first case, the rate is only 8% in the second 20, but there are advantages, for example, the loss can be taken into account in the next period. here, each business is advised to carefully weigh the pros and cons and understand what is better and more profitable for many businesses that do not have serious expenses, including on the payroll for some operating costs for a, outsourcing and so on. of course, it is more profitable for them to use the eight percent system. those who have a small margin, but at the same time high costs. yes, that is uh difference. before

expenses and income, it is insignificant, that is, the profit is insignificant. that is, it is a tax on the difference. it will, of course, be beneficial to pay precisely the supply of 20%. well, here's what you'll love. everyone without exception. so this reduction in the amount of paperwork for those who switch to osn is no longer you need to send in the tax return the calculation of six personal income tax and certificates of income and tax amounts of an individual, as well as the calculation of insurance premiums to the pension fund. it is no longer necessary to send information about the insured persons, as well as their insurance period, to the fss, it is no longer necessary to send the calculation of contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as for the costs of paying insurance coverage, an application for confirmation and a certificate of confirmation main economic activity, as well as an application for registration. as an insurer of an individual and others in certain cases by an entrepreneur. you will need to submit. uh,

some reporting, for example, for an organization, but there is still an obligation to submit financial statements for individual entrepreneurs. this is not mandatory, but the conditions, and in certain cases, it is necessary to submit these income tax returns. for example, if the taxpayer will be the tax agent, or any other taxable transactions, for example, dividend payments, and the taxpayer may theoretically face the obligation to submit a vat return state deadlines for filing and changing formats of documents. it is no longer necessary to track income and expenses are determined by cash data; some of the functions of tax agents for personal income tax have been transferred to banks. end of the most important tax on

asn is calculated automatically if you want to know how else the state can help the development of small businesses. ask questions in our telegram channel, and we will definitely contact the experts and tell you about everything in our next instruction. well, then on our air is a selection of the most important and interesting events of this day in different years and eras. what this day is remembered for in history, we will tell right now. the heart of the catholic church before this lacked the time and energy to deal with the jewish question. she uprooted the heretics of the albi, the goys. and the tatars are christian sects. now the holy inquisition punished baptized jews who returned to judaism and those who pushed them to