Th e Federal Laws of November 27, 2014 No. 422-FZ and of November 27, 2018 No. 425-FZ, which provide for conducting an experiment to establish a special tax regime «Tax on Professional Income», came into force on January 1, 2019.
self-employed citizens, special tax regime, individual entrepreneur, object of taxation, tax deduction, tax off ense.
1. Federal'nyy zakon ot 27.11.2018 № 422-FZ «O provedenii eksperimenta po ustanovleniyu special'nogo nalogovogo rezhima "Nalog na professional'nyy dohod" v gorode federal'nogo znacheniya Moskve, v Moskovskoy i Kaluzhskoy oblastyah, a takzhe v Respublike Tatarstan (Tatarstan)»