Gig contracts, audit and tax on withdrawn capital. Diya City answered frequently asked questions during martial law

The team of the special legal and tax space for it Diya City held a personal online meeting with all interested residents and those who are just planning to join this regime. On it, representatives of the project answered common questions during the war. We tell you the details.

About audit

First of all, because of the war, residents were eliminated from the need to submit a report on compliance with all the criteria established by law and an independent audit report. In particular, they may not be provided with this data until January 1 of the year following the peace year.

"Residents will always have one peaceful calendar year, during which they will be able to meet the criteria and report normally in the future, even from the point of view of managing these issues," explained Alexey Dobronravov, a leading lawyer at Diya City.

According to him, even before the war, the Ministry of Digital Development developed a draft of bylaws that establishes the form of the compliance report, the procedure for its submission and consideration, as well as the issue of the existence of an appeal commission in the event of a decision to lose its status. However, the document has not yet been approved. They promise to do this soon.

About Nnvk

Another important regulatory framework that residents expected is the tax on withdrawn capital. In particular, the form of the procedure for submitting and reviewing relevant applications.

"It has already been approved, and we observe that such applications are beginning to arrive not only from current residents of Diya City, but also from those who have only just heard about this special regime and decided to join. The statement itself reflects all the same things as in the law," Dobronravov said.

He clarified that companies have already technically implemented the opportunity to put a mark on their desire to switch to the Nnvc when applying for resident status. And if such a tick is put down, another application is formed, which the Ministry of Digital Development redirects to work with the state tax service.

In turn, the tax service, according to him, "very formally considers this application." Further, the state agency grants the company the appropriate status of a payer of the Nnvk, if there are no grounds for refusal (if the subject did not apply earlier during the calendar year with such an application, does not change this status of a taxpayer under special conditions more than once a year and is in the Register of Action City).

"After that, the company starts working on the new tax model from the 1st of the next quarter. In fact, those residents who have already chosen the path to the Nnvc in their application for residency will be able to switch to the Nnvc from July 1, 2022 (if there are no grounds for refusal)," the lawyer said.

What else is new

The Ministry of Digital Development also explained exactly how the criteria for residency in Diya City were simplified. In particular, during martial law, non-compliance with such criteria will not be a reason for depriving the company of its resident status.:

the average remuneration in the company is equivalent to 1200 euros;the number of employees/GIG specialists for the reporting period is not less than 9 people.

"However, if your company has gone bankrupt, we will not be able to save you," Dobronravov said.

Earlier, the Diya City team announced a personal online meeting with everyone to share the latest project news and provide expert answers to common questions.

As of May 19, 238 companies have already become residents of the special regime. The DOU editorial staff analyzed in detail and told us who these residents were.