Omsk authorities plan to extend the minimum business tax rates for a three-year period.

The Minister of Economy of the region, Anna Negoduiko, presented the bill at the relevant committee of the Legislative Assembly of the region. The document was prepared by the Omsk Ministry of Economy on the initiative of Governor Alexander Burkov.

"The draft law proposes to extend until 2024 the minimum rates previously established in the region under the simplified taxation system. The updated list of reduced rates includes 39 types of activities. We have consolidated the OKVED, which, according to the new version of the law, will be able to benefit from tax support. If earlier the list included small OKVED, now the measure applies to subclasses, for example, in trade. Food trade in the NTO has been added to the draft law. Moreover, the bill provides for benefits for them from 2021, enterprises will be able to recalculate the tax paid. For reduced rates, starting in 2022, the bill additionally includes 10 types of activities for which they were not previously applied," explained the Minister of Economy of the region.Anna Negoduiko.

According to the new version of the bill, according to Anna Negoduiko, due to the consolidation of the OKVED, the number of enterprises that will be able to take advantage of the minimum rates will increase significantly. For example, subclass 47.8 is included in the list of USN benefits. "Retail trade in non-stationary retail facilities and markets", which includes the OKVED 47.82 and 47.89, as well as the new one – 47.81. As a result, 4 times more taxpayers will be able to use the reduced rates.

The Minister explained that the draft law for a three–year period, until 2024, provides for reduced rates of 1% for the taxable object "income" and 5% for the taxable object "income reduced by the amount of expenses" for 39 types of economic activity.

The condition for applying the reduced rates is proposed to remain the same – receiving at least 70% of income from one of the types of economic activity listed in the draft law. The type of activity can be specified by the organization as an additional one. This approach is a principled position of the region. Back in 2020, the Omsk authorities abandoned the requirement for the main type of activity in the USN law, unlike in other regions.

The list of beneficiaries has been supplemented with 10 types of activities that were not previously included in the law on reduced tax rates. In particular, this includes animal husbandry, the production of food products, paper and paper products, computers, electronic and optical products, the activities of sanatorium-resort organizations, the repair of computers and peripheral computer equipment.

It is proposed to exclude 13 types of activities from the list of reduced rates. Some of them were not in demand, others were excluded on the initiative of business associations. We are talking about cleaning apartments and private houses, the production of wood products, cork, straw, rubber and plastic products, and others.

As a result, the list of benefits until 2024 includes 39 types of activities in certain areas of agriculture, manufacturing, trade, hotels and catering, education, healthcare, social, household services and leisure activities.

About 6.5 thousand taxpayers will be able to use the reduced rates.

"When developing the draft law, numerous appeals from the business community were taken into account. In addition, the need to support the industries most affected by the restrictions was taken into account," she notedAnna Negoduiko.

The bill will be considered at the next meeting of the Legislative Assembly on January 20.