Интересное

💡 An enterprise providing computer services under nationwide classifier of types of economic activity 95110 «Repair of computers and peripheral equipment» can apply a preferential social tax rate of 1%.

📌From April 1, 2022 to January 1, 2025, a social tax rate of 1% is set for business entities providing various types of services. These include computer services too.

📌 The benefit is entitled to be applied by business entities whose income from the provision of such services at the end of the reporting period is at least 60% of their total income.

📌 The concept of «computer services» includes all services related to computer technology. Therefore, enterprises providing computer and peripheral equipment repair services are entitled to apply this benefit.

❗️However, if business entities using this social tax benefit are found to be hiding the number of their employees, the benefit will be terminated and financial sanctions will be applied to them.

✅ Source: p.2 of the PD N104 signed 01/27/2022.