Changes in the tax law for businessmen!

On November 30, 2015 at the regular 42nd session of Legislative Assembly of Krasnodar Krai by regional deputies a number of laws, including "About modification of the Law of Krasnodar Krai "About conditions of use of the simplified system of the taxation in the territory of Krasnodar Krai" (further - the Law of Krasnodar Krai of November 30, 2015 No. 3278-K3) and "About modification of the Law of Krasnodar Krai "About introduction of patent system of the taxation in the territory of Krasnodar Krai" (further - the Law of Krasnodar Krai of November 30, 2015 No. 3279-K3) which provisions come into force since January 1, 2016 was adopted.

In particular No. 3278-K3 is provided by the Law of Krasnodar Krai of November 30, 2015 establishment in the territory of Krasnodar Krai of a tax rate of 3 percent for the organizations and the individual entrepreneurs who are applying the simplified system of the taxation, chose as object of the taxation - "income" and carrying out types of business activity in production, social and scientific spheres. The same types of business activity which are defined by the Law of Krasnodar Krai of May 8, 2015 No. 3169-K3 "About conditions of use of the simplified system of the taxation in the territory of Krasnodar Krai" (further - the Law of Krasnodar Krai of May No. 3169-K3 8) for the taxpayers who chose "the income reduced by the size of expenses" as object of the taxation are carried to these spheres.

The tax rate of 3 percent for the payers of the simplified system of the taxation who chose "income" as object of the taxation will be established for the period from January 1, 2016 to January 1, 2018.

No. 3279-K3 is provided by the law of Krasnodar Krai of November 30, 2015 establishment in the territory of Krasnodar Krai within patent system of the taxation for for the first time the registered individual entrepreneurs of a tax rate of 0 percent which will work from January 1, 2016 to January 1, 2018. Types of business activity in production and social spheres, and also in the sphere of household services to the population concerning which taxpayers "the zero rate" can be applicable are also defined.

Thus, we focus your attention that the tax rate of 0 percent established by laws of Krasnodar Krai of May No. 3169-K3 8 and of November 30, 2015 to No. 3279-K3 is directed only for taxpayers - the individual entrepreneurs for the first time registered after their coming into effect and it can't be applied by individual entrepreneurs, struck off the register in connection with the termination of activity and again registered (repeatedly or once again) after coming into effect of these laws.

Besides, with the Law of Krasnodar Krai of November 30, 2015 No. 3279-K3 the list of types of business activity with 47 to 63 concerning which the patent system of the taxation is applicable is expanded.