We will take on this case, it will be. An honest detective. Simplified rules for the liquidation of small mediumsized entities came into force in july entrepreneurship. In this instruction, we will tell you in 5 minutes which company and how you can now close it in the shortest possible time in order to start with a clean slate. Why were the new rules introduced . They provide two main advantages. The first advantage is ease, it is enough to submit one application for the termination of a Company Related to smes, the Tax Authority performs all the necessary actions itself, that is , they will publish a state registration message, collect information from creditors, if no creditors are presented, the tax authorities will complete the procedure for the company, the second is disputes, that is, according to our measurements , the usual liquidation procedure takes about a year, the simplified liquidation procedure takes about 3. 5 months. Not every business can be liquidated using this procedure. There are a number of requirements. First of all, the simplified rules apply only to those companies that are included in the sme register. Forms of ownership may be different. Both a Liability Company and a jointstock company, a business partnership, and a business partnership. Regarding exceptions from the register of entrepreneurs, this is enough, iran was quite simplified, there is a whole list of mandatory conditions , the organization should not be a vat payer or be exempt from paying it, the tax office should not have information about pending settlements with creditors, there is inaccurate information in the unified state register. Companies, all taxes and fees must be paid, the Organization Must not have its own real estate and transport, not be in the process of liquidation, reorganization, exclusion from the register of legal entities by decision of the registering party organ. Bankruptcy proceedings should not be brought against her, and finally, there should be no grounds for refusing registration. For example, when an application was signed by a person who was not authorized to do so. There is an important additional requirement from the federal tax service. All original. The conditions imposed on the legal entity must be observed throughout the entire period of liquidation; if the company manages to acquire real estate and transport debts, simplified liquidation will not take place. To start the process, you need to submit a tax application by form r1901. It contains only three pages and a minimum of information, but the founders are required to confirm that all settlements with creditors, employees and the budget have been completed. The federal tax service will check everything and if. This is not how it will not begin the liquidation. The application can be submitted electronically, then each founder of the company is required to sign the document with his her enhanced qualified electronic signature. You can submit an application on paper directly to the tax office, then the signatures of the founders must be notarized, or you dont have to go to the inspectorate to do everything through a notary. Then all the founders sign the application in his presence. What happens next . The federal tax Service Verifies the application. Makes a decision to exclude a legal entity from the register or to refuse. Information about the upcoming exclusion is published in the specialized publication state registration bulletin, and information is also provided there for creditors on which address to file objections. The deadline for this is 3 months from the date of publication. If during this time dissatisfied creditors have not turned up, the federal tax Service Makes an entry in the unified state register of restrictions on the exclusion of the company from the register, from this the business is considered liquidated. If the deadline is simple, the company will refuse to liquidate, as this will be reviewed. Law, but the company in the future may have to pay for the procedures again if the creditor settles it, someone may be tempted to simply quit the business, but it is better to close it in a civilized manner, why . Firstly, if this is not done, the founder and director will not be able to open a new company and manage it for 3 years, and secondly, debts will be transferred to them if later creditors. Will make claims. So, it is possible to close a small or mediumsized business using a simplified procedure. It reduces the time frame from six months or a year to 3 and a half months. Only companies from the sme register can use it. A number of other requirements will have to be met. Having received the application, the tax authorities will publish the information in a specialized publication and within 3 months creditors can present their claims. If this does not happen, all conditions are met, the company is excluded from the register of legal entities. You still have questions and want to know how to solve them problems of private business . Contact our tegramgram channel. We will talk with experts and tell you everything in one of the following issues instructions. There were a lot of drug addicts in the ranks of my unit, we said that confidence in our actions was emerging, the fighters who were running near me were just as chaotically shooting at houses, shooting at the window. Did you understand that you were shooting at the residents of mariupol . Understood, but i was on drugs, those pills that we saw are serious tranquilizers, a person forgets what it is pain, fatigue, everything that is used in ukraine is done in a factory manner by research institutes, nato ones, the same spray apey, based on nalfububin, cru. It means that it continues to carry out similar activities all over the world, it immediately comes to mind dozens of those same biological laboratories in ukraine come. Investment rating, economics, through specific stories, we can reach people, we often talk about money, the amounts are serious, in russia there is a clear and clear signal, at what point you will say, i did everything. In this project, everything that i could, i will never say whether russian industry is capable of replacing foreign suppliers, it is necessary to mobilize all resources, give me the recipe, in general, heres how to achieve what you have achieved, it seems to you that you are on top of the world, got up, dusted yourself off, are you ready . Is russia changing, in any structure, is evolution taking place . What is wine, wine is the emotion you get after taking a sip, lets go meet the youngest winemakers. I became interested in winemaking at the age of 12, my father instilled this in me, my grandparents were engaged in it moonshine, so i think it all started from this, winemaking has a million options, you can create as much as you have enough imagination, energy that charges and gives inspiration for new and new achievements and exploits, since may he has been appointed here as commander 20th motorized rifle division, which i am very proud of. Its never quiet here, its just that when its quiet its always annoying, when you were mobilized , they asked you how you turned out to be such a handsome man, no, they didnt ask, where is your dad from, well, youre just a fighting international, how different the nato concept is from ours, they dont have the experience that we have, the most expensive reward is when the personnel call you daddy. This is a tax program, i am larisa katysheva. Hello, today we will talk about the taxation of labor income and the state of the labor market from the point of view of the tax service. In just a couple of minutes , mikhail sergeev, head of the department of personal Income Taxation and administration of Insurance Premiums of the federal tax service of russia, contacted us. Well, for now, traditionally, a few numbers. Almost 29,500 rubles entered the Budget System of the Russian Federation over 8 months of this year. This data was provided by the head of the federal tax service of russia daniil egorov. Overall, compared to the same period in 2022 , consolidated budget revenues increased by 9 . At the same time, the share of oil and gas revenues amounted to 80 of all revenues against 73 a year earlier in part, the most significant sources of filling the budget were profit tax, personal income tax, value added tax, which is paid by the end consumer of the product or services. The wage fund in the catering industry increased by 80 , and the salaries of those employed in this industry increased by 40 . These are preliminary data from the deputy head of the federal tax service of russia, vitaly kolesnikov. Results of an experiment on introducing a zero vat rate for cafes, restaurants and canteens. The experiment started on january 1 last year. Vat benefits apply to Catering Enterprises with an income of no more than 2 billion rubles per year. 12. 5 of the cost of hotel accommodation, this will be the tourist tax in amsterdam from next year. It will be the highest convenient fee in europe. In addition, the authorities of the capital of the netherlands intend to increase the tax for Cruise Ship Passengers arriving in the city from 8 to 11 euros. It is expected that amsterdam will receive 65 Million Euros in this way, which will avoid increasing the cost of City Services for local residents and will reduce the burden from an excessive number of tourists. Well, mikhail sergeev, head of the department of taxation of personal income and administration of Insurance Premiums of the federal tax service , is in touch with us right now russia, mikhail, hello, varisa, hello. Mikhail, you often hear that taxes on wages or other labor income in our country are quite high, lets figure it out, so in reality, why is this opinion . Indeed, such an opinion exists in everyday life, but as the numbers show, this is not always the case. Lets first talk about what forms of employment there are and what tax regimes apply to these forms of employment. The main mode of employment for you and me is Labor Relations, this is. Hiring from employer, in such a situation, both the personal income tax from your income as employees and the Insurance Premiums for employees are paid by the work plan itself. Yes, of course, income is reduced by the amount of personal income tax that the employee receives, but the employee does not bear the burden of paying Insurance Premiums for himself in such a situation; they lie entirely on the side. Therefore, it would be wrong to add the personal income tax rate , lets say 13 , and the basic rate of Insurance Premiums, which is 30 , and says that our wage fund is taxed at 43 , because like me i already said before, time is ticking, personal income tax falls on the employee, time for insurance contributions is on the employer, but even if we actually figure out what we get the rate according to our observations of the labor market, and the actual rate, effective so to speak , the Insurance Premium rate is not 30 , only 24. 6. Why is that . Well, because, firstly , the base for Insurance Premiums is above the maximum value, the basic tariff from 30 is reduced to 15, and secondly, there are a lot of even lower tariffs for Insurance Premiums, such as the tariff for small mediumsized entrepreneurs. 15, 15 . The tariff for it companies, free Economic Zones and territories of advanced socioeconomic development, the tariff there is 7. 6 . Lets talk in more detail about different types of special tax regimes for entrepreneurs. What are the features of taxation here . Now its worth talking about how business income is taxed in our country, because a citizen can try himself or work for hire, be in employment relationships, or engage in entrepreneurship, here we should distinguish two categories you can become an individual entrepreneur, then you will have several special tax regimes, or you can become selfemployed, well , lets talk in more detail, for individual entrepreneurs, or you can be under the general tax regime, there are no restrictions here, the only thing here is the corresponding rates. Of tax, the personal income tax rate remains 13 , and for income over 5 million, the rate is 15 , with this means that the tax base has exceeded five million, but you can also choose a simplified taxation regime, which also consists of two variations, and if you take into account only income without taking into account expenses, then the rate is 6 . If we switch to the taxation regime of income minus expenses, then the rate will be. 15 , but at the same time, in the simplified taxation system we completely do not have the obligation to pay value added tax for entrepreneurs, so this also has, it also certainly has its own pros. Well, by the way, what is your observation, what does the labor market look like today from the point of view of the tax service . We can draw certain analytical conclusions, after all, about the average fiscal burden on the wage fund, taking into account the fact that in our country the income of individuals is assessed at two rates, and the base rates are 13 up to 5 million rubles and 15 from exceeding 5 million rubles. Then our average effective rate on labor income is currently 13. 2 . This means that the bulk of income is concentrated within the five million range and a certain part gives such an increase, but at the same time, interestingly, the average personal income tax rate for smes is 13. 1 , which means that in smes there are also workers with such a high, with such a fairly high income of over 5 million rub. Nowadays , a fairly popular regime is a tax for the selfemployed. Lets talk about the payer. This tax about nap payers, what can your statistics say about their income . Based on the income of the twentysecond year, we estimated, we did such analytics, on average it turned out 7. 3 Million People were selfemployed during a certain period in the twentysecond year, be it even a day, even a few days, even a whole year, that is, we have about 7. 3 Million People were selfemployed that year, in the twentysecond , of these, its really worth noting that 3 Million People didnt show a single ruble of income at all, and , accordingly, they didnt pay tax on professional income, of course, this is a fairly large figure, about 40 with a little, we need to deal with this, we need really do something because in principle, it seems like there is a fact of legalization of a person, but there is no tax as such, because after all, as such, the legalization of income did not happen in this situation, and if from the point of view of the selfemployed person, well , this essentially remains, one might say, with him on his conscience, then we probably need to think about reconsidering the approaches to accounting for this form of employment, without any yes. Given the ease of registration, for Public Finance purposes, well, for example, ill give an example, the fact is that medical fund budget insurance is filled out in two parts, these are contributions paid by the employer for employees, contributions paid by the constituent entities of the Russian Federation for the nonworking population, and so the selfemployed are recognized for the purposes of determining contributions for the nonworking population, they are recognized as working people, you can probably think about for us so that. We do not consider selfemployed people with zero income as working. And in fact, the time of payment of contributions for Health Insurance would lie with the subjects of the Russian Federation, where they are, where they live. This is the first point. In addition, we have a certain indicator for assessing the effectiveness of the heads of subjects who are also involved in the number of selfemployed, but selfemployed without their income level. And this, well, its probably even very convenient for some, that the number of selfemployed people in the region is quite large, then it turns out, well, its kind of like an indicator that involvement in labor activity has been achieved, but this is an accounting approach, and selfemployed people with zero income, including number and for such purposes we also need to think and reconsider. Yes, tax reporting is , of course, a rather interesting monitoring tool, but can you share some other observations of yours on the labor market that. Are visible only to you . If we talk about observations at the macro level, then in fact, in terms of, say, the minimum wage, we see that the market is actually not so volatile, the Labor Relations market is sensitive to the changes that legislation imposes, for example, from june 1 twenty in the second year, our wages were the size of births, and if we observed that about 7 Million People received for. Wages before this month, until june it was in the amount of up to mrot, then immediately after the increase in the minimum wage wages, this number of people grew to almost 10 million, after 2 months, only then by december, the twentysecond year, this value, the number of workers receiving wages below the size of the family, who are well under monitoring, returned back to the state before june, to the june state, that is, back to 7 Million People, which means that employers do not immediately comply with everything, comply with legislative guidelines in terms of regulating the wage market, for example, in terms of establishing a minimum wage labor, this, of course, should probably serve as a subject, well, a corresponding object of attention, monitoring and control , not only ours, but probably from the outside labor inspectorates in the constituent entities of the Russian Federation, we can also talk about this together with rostrud should also think about it. Mikhail, thank you, mikhail sergeev, head of the department of taxation of personal income and administration of Insurance Premiums, was in touch with us today, and we discussed how the modern labor market in russia is seen through the eyes of tax specialists . In the tax project we discuss tax legislation and tax practice. See you. Ive been working towards this all my life, we expect to do it in 10 days, it will be a record, its borderline impossible. We are all with him, because he is the only one, at the utmost height, above, not get up, youll just fall down like a stone, at the speed of the wind, its a super cyclone, a killer cyclone, its like its chasing you, what do you want, lord of the wind, we watch to explore the world, Educational Programs and documentaries, watch, watch, in the app or online. Im taking a shower, a projectile flies into the office, you and rudskoy made some mistakes in you, naturally im making them, what would you have done differently, we could have won, those who went against the world. Not parliamentary, not popular, but tough, there was no need to shoot from tanks, the spectacle was, of course, bad, to put it mildly, it was from here that the same broadcast was conducted, which was watched by the whole world, the fact is that each side believed that the instigator was the other side. I myself fulfilled the oath in those days, even after 30 years, i believe that i do not know the whole truth about the events of the ninetythird year. Russia is experiencing the most severe political crisis in postsoviet history, which will end in bloodshed. What was the name of this americanist, who was headed by the institute of adoration of the usa and kanaka, and i dont remember, but so do i, yes, yes, yes, yes, thats what his name was, yes, now they dont call
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