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How to know the regional tax rate for USN

Question - answer - Legal advice 08.04.2019 at 11:55

Question - answer - Legal advice

Applying the simplified tax system with object of the taxation the income tax rate is 6%. Laws of subjects of the Russian Federation may be established in the tax rate in the range from 1 to 6 percent depending on categories of taxpayers (letter FNS of Russia from March 25, 2019 number of CD-4-3/5263@ "On the application of tax rates under the simplified taxation system"). For clarification about regional rates, FTS recommends that you contact the financial bodies of the respective subjects of the Russian Federation. In the GARANT system to find information on the size of the regional (municipal) tax rates (not only in STS) simple. It is sufficient to find a region in the business-report on "Regional and local taxes."