The suspension of control also applies to the requirements for having a special bank account for transactions with electronic wallets and QR codes. This decision will be in effect until December 31, 2026, and applies to taxpayers operating under the following regimes:
·
under the simplified taxation system with a single rate of 0 or 0.5 percent;
·
under the patent system;
·
when paying taxes for activities in special trade zones;
However, the moratorium does not affect those entities that:
·
operate without tax registration and/or without paying taxes based on a patent;
·
have complaints or statements from individuals and legal entities to the tax authorities, as well as rulings from investigative bodies;
·
have confirmed information about tax evasion, including taxes on hired employees;
·
are engaged in the turnover of excise goods — regarding inspections for the presence of excise stamps.
The State Tax Service will continue to conduct explanatory activities among entrepreneurs regarding compliance with tax legislation related to the use of payment equipment, including POS terminals, electronic wallets, and QR codes.
