Currently, the Simplified Tax System (STS) has limits — 150 million roubles of income a year, 100 employees. If they are exceeded in a particular quarter, the right to the STS is lost starting from this quarter.
According to the amendments, the companies with 131 employees and more than 200 million roubles of revenue will have no chance to use the STS anymore (while the limits for switching to the STS will remain the same — based on the currently established ones).
For cases where the income exceeds 150 million, but not more than 50 million, and the number of employees exceeds 100, but not more than 30 people, the tax rate will increase. For the STS with the object «income», it will be 8%, for «income minus expenses» — 20%.
At the same time, the increased rate will be applied to the entire volume of revenue for the year only if the limit was exceeded already in the first quarter. In all other cases, income for quarters where the limits were maintained will be subject to rates of 6% or 15%.
All this allows you to start each year with a «standard» rate.
The law comes into force on January 1, 2021.