New in the legislation
On January 1, 2022, the Law of the Republic of Tatarstan No. 39-ZRT of June 18, 2021 "On Amendments to Article 2 of the Law of the Republic of Tatarstan "On Setting Tax Rates for Taxpayers Applying the Simplified Taxation System" comes into force.
Starting from January 1, 2023, the provision regulating the tax rate of 5 percent for taxpayers whose income for the corresponding reporting (tax) period was at least 70 percent of income from such types of economic activities as manufacturing, production and distribution of electricity, gas and water, construction and the tax rate of 10 percent for taxpayers not specified in part 2 of Article 1 of the Law of the Republic of Tatarstan No. 19-ZRT of June 17, 2009 "On Establishing Tax Rates for Taxpayers" will expire, applying the simplified taxation system".
The Law of the Republic of Tatarstan No. 39-ZRT was published on the Official Portal of Legal Information of the Republic of Tatarstan on June 18, 2021.