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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".
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