Екатерина Уцына
gpointstudio / Depositphotos.com
Минфин России подготовил законопроект, предусматривающий внесение изменений в правила применения и начисления НПД1 (Федеральный закон от 27 ноября 2018 г. № 422-ФЗ, далее – Закон № 422-ФЗ).
Так, согласно законопроекту, предлагается расширить территорию применения налога, включив в нее город федерального значения Санкт-Петербург, Воронежскую, Волгоградскую, Ленинградскую, Нижегородскую, Новосибирскую, Омскую, Ростовскую, Самарскую, Сахалинскую, Свердловскую, Тюменскую, Челябинскую области, Красноярский и Пермский края, Ненецкий автономный округ, Ханты-Мансийский автономный округ – Югра, Ямало-Ненецкий автономный округ и Республику Башкортостан.
Начать проведение эксперимента по установлению специального налогового режима «Налог на профессиональный доход» в вышеуказанных регионах законодатель намерен уже с 1 января 2020 года.
Еще одно изменение касается распространения возможности применения НПД в отношении некоторых видов доходов. Так, сейчас в перечень доходов, не признаваемых объектом налогообложения, включены доходы в виде выплат (вознаграждений), полученных физлицами, не являющимися предпринимателями, от других граждан за оказание им услуг для личных, домашних или иных подобных нужд (подп. 9 п. 2 ст. 6 Закона № 422-ФЗ).
Законодатель же предлагает исключить данные доходы из необлагаемых, разрешив, тем самым применять и в отношении заработка от присмотра за детьми, больными или пожилыми людьми, репетиторства или уборки помещения или ведения домашнего хозяйства НПД (п. 70 ст. 217 Налогового кодекса). Для этого физлицо должно представить уведомление об осуществлении (о прекращении) деятельности по оказанию вышеуказанных услуг, чтобы зарегистрироваться в налоговом органе по своему месту жительства (п. 7.3 ст. 83 НК РФ).
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1 С текстом законопроекта «О внесении изменений в Федеральный закон от 27 ноября 2018 года № 422-ФЗ «О проведении эксперимента по установлению специального налогового режима «Налог на профессиональный доход» в городе федерального значения Москве, в Московской и Калужской областях, а также в Республике Татарстан (Татарстан)» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 04/13/10-19/00096564).
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