of November 27, 2018 No. 422-FZ
About carrying out experiment on establishment of special tax regime "Tax on the professional income"
Accepted by the State Duma on November 15, 2018
Approved by the Federation Council on November 23, 2018
1. According to Item 8 of article 1 of the Tax Code of the Russian Federation to begin carrying out experiment on establishment of special tax regime "Tax on the professional income" (further - experiment) in the following subjects of the Russian Federation:
1) since January 1, 2019 in the federal city of Moscow, in the Moscow and Kaluga regions, and also in the Republic of Tatarstan (Tatarstan);
2) since January 1, 2020 in the federal city of St. Petersburg, in the Volgograd, Voronezh, Leningrad, Nizhny Novgorod, Novosibirsk, Omsk, Rostov, Samara, Sakhalin, Sverdlovsk, Tyumen, Chelyabinsk regions, in the Krasnoyarsk and Perm regions, in the Nenets Autonomous Okrug, Khanty-Mansi Autonomous Okrug, the Yamalo-Nenets Autonomous Area, in the Republic of Bashkortostan;
3) since July 1, 2020 in the subjects of the Russian Federation which are not specified in Items 1 and 2 of this part taking into account provisions of parts 1.1 and 1.2 of this Article.
1.1. In the subjects of the Russian Federation which are not specified in Items 1 and 2 of part of 1 this Article special tax regime "The tax on the professional income" becomes effective the laws of subjects of the Russian Federation.
1.2. The law of the subject of the Russian Federation on enforcement of special tax regime "Tax on the professional income" shall contain regulations on entry into force of the specified law of the subject of the Russian Federation not earlier than after one month from the date of its official publication.
1.3. In the federal territory Sirius to begin carrying out experiment since January 1, 2022.
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