The Government of the Russian Federation has submitted to the State Duma for consideration a draft amendment to tax legislation in terms of expanding the methods of registration as payers of professional income tax (NPD).
The changes will take effect one month after the date of the official publication of the relevant law, but not earlier than the 1st day of the next tax period for tax.
The bill will allow Russian citizens and citizens of the Eurasian Economic Union member states to apply for registration as a NPD payer through the "Gosuslugi" portal.
According to the explanatory note, the implementation of an additional mechanism for registering citizens of the Russian Federation and citizens of the member states of the Eurasian Economic Union with the tax authority will increase the number of individuals operating in the legal field, and, accordingly, the receipt of revenues in the budgets of the constituent entities of the Russian Federation.
The application as a payer of the NAP must be signed with an enhanced qualified electronic signature or an enhanced unqualified electronic signature, the verification key certificate of which is created and used for the provision of public services. The photo of the individual is not presented.
The Government of the Russian Federation assumes that this document will increase the efficiency of filing an application with the tax authority for registration or deregistration as a NPD payer.
