The Federal Tax Service of Russia believes that the idea of transferring tax obligations for the self-employed to digital employment platforms needs to be finalized. Earlier today, on May 11, the Vedomosti newspaper, citing two sources, reported that a working group in the State Duma was discussing the corresponding initiative.
“The issue of assigning the role of self-employed tax agents to digital platforms without fail, according to the Federal Tax Service of Russia, requires additional study,” the press service of the Federal Tax Service told RIA Novosti.
The Federal Tax Service told the agency that the project has now been implemented in terms of paying professional income tax (PIT). The taxpayer has the right to impose the obligation to pay VAT on one of the partners of the initiative – a marketplace, a credit institution or an operator of electronic platforms. The platforms themselves can determine the procedure for withholding funds for the payment of NAP, the Federal Tax Service specified.
Earlier, the Vedomosti newspaper reported that a special working group on labor and social policy under the State Duma is discussing the possibility of transferring duties on paying taxes for the self-employed to digital employment sites. We are talking about sites that are intermediaries between the executor of the order and the client, such as the aggregators of Yandex or Sberbank. According to sources of the publication, the initiative to transfer the function of a tax agent to the sites was made by a representative of the Ministry of Labor. The Federal Tax Service supported the proposal.
Since January 1, 2019, the category of self-employed includes people who use the special tax regime “professional income tax” (at a rate of 4% to 6%). According to the Federal Tax Service, at the end of 2022, 6.5 million people became self-employed in Russia. The main activities are taxis, construction and marketing services, consulting, renting apartments.
Read more about what self-employment is in the material “Kommersant”.