As a person learns of his registration as a payer of tax on professional income

Territorial

the tax authorities will inform individuals and entrepreneurs on the transition to the payment of the tax

on a professional income, and on statement on the account in tax

authority as a payer of this tax (letter FNS of Russia from 28

Dec 2018 № ED-4-20/25962@ "ABOUT the direction of the user"). For this

purpose, the taxpayer will be sent an informational message about his

registration. He was sent to three-day term from the date of production

accounting as the taxpayer NAPs on the e-mail address

since 9 January 2019. But it is possible in the presence of tax

on the information about the electronic address, and in the absence thereof,

, the tax authorities will send a communication on paper. The message isn't

is sent if the registration address of the taxpayer is

within the territory of the Russian Federation.

Recall that the move to the new special regime

Yip, who use USN, UTII UAT. For this, they need

to send to the tax authority notice on the forms recommended by

letter FNS of Russia from December 26, 2018 number of CD-4-3/25577@ "On the procedure

notice of initiation and termination of application of special tax

regime "Tax on professional income".