to entrepreneurs who work under the simplified tax system or patent tax system. The rate for the duration of the holidays will be reduced to 0%. The area of activity that gives the right to receive preferential holidays is approved by local authorities and may vary depending on the region.
Conditions: irst time - the benefit comes into force from the date of registration and is valid until the end of December of the following year. Let's look at an example. An entrepreneur from Bryansk registered the saudi arabia telegram mobile phone number list simplified tax system and began producing fruit drinks and lemonade from January 20, 2023.
The terms and his activities fall under preferential conditions, so at the end of each tax period for two years he must indicate a rate of 0%. It is necessary to operate in one of the approved industries - household services, hotel industry, social sphere, science. Earnings from the selected industry must be at least 70% of all income.