Екатерина Уцына
VisualGeneration / Depositphotos.com
Правительство РФ утвердило правила предоставления в 2020 году из федерального бюджета субсидий физлицам, в том числе и предпринимателям, применявшим в 2019 году специальный налоговый режим «Налог на профессиональный доход», в условиях ухудшения ситуации в результате распространения новой коронавирусной инфекции (постановление Правительства РФ от 29 мая 2020 г. № 783). Документ вступил в силу со дня его официального опубликования (29 мая 2020 г.).
Согласно правилам, субсидии будут предоставляться из резервного фонда Правительства РФ на основании реестра самозанятых. В него включаются те, у кого установлено мобильное приложение «Мой налог» и заполнены сведения о действующей банковской карте. Если вышеуказанные требования выполнены до 5 числа календарного месяца включительно, то субсидию можно получить уже в этом месяце (не позднее 20 числа). В случае более позднего выполнения требований, субсидия будет направлена до 20 числа уже следующего календарного месяца.
Для того, чтобы получить субсидию, самозанятым не нужно будет заполнять и направлять в налоговую инспекцию каких-либо заявлений – деньги автоматически поступят на банковскую карту налогоплательщика. Ее размер равен уплаченной сумме НПД за налоговые периоды 2019 года по состоянию на 30 апреля 2020 года.
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
Напомним, эксперимент по уплате НПД самозанятыми стартовал в России 1 января 2019 года. Этот налоговый режим позволяет уплачивать налог без какой-либо отчетности и посещений налоговой инспекции. Перейти на него могут те, кто не нанимает работников, производит собственный продукт или оказывает услугу (выполняет работы) и получает не более 2,4 млн руб. в год.
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