The issues of AUSN implementation were discussed at a round table in the Moscow City Duma.
The topic of the event, held in a videoconference format, was the discussion of the progress in the implementation of the project on the introduction a special tax regime "Automated Simplified Taxation System (AUSN)" in the Moscow Region.
The round table entitled "AUSN: practice, current issues, prospects" was attended by representatives of the Moscow Region CIOGV, the Commissioner for the Protection of the Rights of Entrepreneurs of the Moscow Region, the Control and Accounting Chamber of the Moscow Region, the Office of the Federal Tax Service for the Moscow Region, members of the Expert Council at the Moscow Regional Duma, as well as representatives of Tatarstan, where an experiment is also being conducted.
During the discussion, the high potential of the Moscow Region in this direction was noted.Thus, according to the Federal Tax Service, 80 thousand individual entrepreneurs and about 40 thousand organizations are potential payers in the region.
To date, the number of entrepreneurs who have joined the AUSN in the Moscow Region has amounted to 534, in view of this, a decision was made at the round table to strengthen the awareness of organizations and individual entrepreneurs about the benefits of a special tax regime. The system calculates the tax automatically and frees entrepreneurs from excessive reporting. More information can be found on the website of the Federal Tax Service.
At the moment, all new sole proprietors and legal entities can connect to the AUSN, and from January 1st of 2023 — all existing ones. At the same time, they must simultaneously comply with the following conditions: the number of employees does not exceed five people, annual income does not exceed 60 million rubles, the residual value of fixed assets does not exceed 150 million rubles, settlement accounts are opened in authorized banks, wages are paid only in non-cash form, other special tax regimes are not involved.
The participants of the round table noted that as the number of entrepreneurs using the AUSN increases, the existing restrictions will be reduced, which will improve the overall business climate and investment activity in the region.
