Self—employed are businessmen who pay a tax on professional income (NAP). This is a special regime that allows you to give the state 4% of income when working with individuals and 6% — with legal entities. This is less than in other tax regimes. However, there are limitations for the NAP, including by type of activity. If you want to learn a little more about this, read separate material.
And we'll get to the point.
You can do this at any time in the My Tax application or in its browser version.
Click on the "Settings" icon in the lower right corner.
Scroll down the page and click on the "De-register NAP" button.
Then you need to choose the reason why you want to stop being self—employed - maybe you have stopped working or are entering the civil service. Confirm your choice, and information about your desire will be sent to the tax service.
No later than the next day you will receive a notification of de-registration.
Keep in mind: all taxes that were accrued to you before the rejection of the NAP, you will need to pay everything early.
After receiving the notification, the former self-employed without the status of an individual entrepreneur can breathe easy. The entrepreneur is automatically transferred to the general taxation regime (special ones are allowed to be used only from next year), plus he has an obligation to pay insurance premiums. This will need to be taken care of.
This can be done at any time in the "My Tax" application by re-registering. There are no obstacles or prohibitions for those who once changed their mind.
Moreover, the tax deduction for the self-employed remains.
NAP payers have a tax deduction of 10 thousand rubles. It allows you to make mandatory contributions at a reduced rate until this amount is exhausted. If you do not use the entire deduction and give up self-employment, and then return, its balance will remain. You'll just pick up where you left off.
