АSTS: an opportunity to reduce the administrative and tax burden for microbusiness
In recent years, Russian businesses have been operating under constantly changing legislation, rising mandatory payments, and increasing administrative burden. For many small companies and individual entrepreneurs, the choice of a tax system has become not just a matter of convenience, but one of the key factors of financial sustainability. One tool that deserves special attention is the Automated Simplified Taxation System (АSTS). What is АSTS? The Automated Simplified Taxation System is a special tax regime introduced as an experiment by Federal Law No. 17‑FZ of February 25, 2022. Currently, the experiment has been extended until December 31, 2027 inclusive, and its conditions remain stable throughout the entire period. The main idea of the regime is to maximize automation of tax calculations and significantly reduce the administrative burden on businesses. Who is…
