When studying the question of what the tax holidays for small businesses are in 2018 and 2019, it is worth referring not only to Federal Law 447 of December 29, 2014, but also to local regulations. The fact is that the regional authorities have the right to make their own adjustments. They can be both limiting and expanding.
It is also important to note that in order for the IP tax holiday law to come into force in a particular region, a local regulation must be issued indicating that the IP tax holiday program has been ratified in that entity.
The regional authorities have the right to impose the following restrictions:
the number of employees - the federal law specifies one hundred people, which corresponds to on existing mobile number list have the simplified tax system and PSN, but, for example, in Moscow for tax holidays, the maximum allowable value is fifteen employees;
annual income - the situation is similar with employees;
areas of activity determined by OKVED codes.
Therefore, if a novice entrepreneur wants to learn how to get tax holidays, then he must not only meet the criterion of the central government, but also the parameters set in the subjects.
In order to clarify whether the program is valid in a particular region of residence, it is recommended to either call the tax service hotline (8 800 222-22-22) or visit the nearest tax office. The advantage of the second option is that employees will be able to immediately instruct on the territorial features of the application of the law.