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- The government has introd
- uced a moratorium on VAT penalties for small businesses on the simplified tax system who are filing their first VAT return for any quarter in 2025, aiming to help them adapt to new regulations. This decision comes as new revenue and fixed asset limits for the simplified tax system in 2025 now require businesses with over 60 million rubles in revenue to pay VAT, and the moratorium is effective from publication, applying to relations from January 1, 2025.
Source: nalog.gov.ru
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