Minfin explained to USN payers which tax rate should be applied when changing the location of the organization, writes buh.ru.
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In his letter from 04.12.2024 # 03-11-06/2/122457 the agency reminds, that Federal Law of 29.10.2024 # 362-FZ made amendments, in including in paragraph 2 of article 346.21 of NK RF. The new provisions establish rules for the application of tax rate when “migrating” organizations from one subject of the RF to another subject of the RF.
In particular, if the new location of the organization is the rate for USN is lower, than that was applied by the organization at the previous location, then during 3 years the tax (advance payments of tax is calculated at the rate established in the region in the old location of the organization.
These amendments are in force from January 1 January 2025 year.
In this connection when changing the location of the organization in So the newruleson paymentoftaxforpayersofUSNwith”migration”applyto legal relationsoccurringafter31December2024year.