Self-employed citizens should not independently calculate professional income tax.
Self-employed citizens do not need to calculate professional income tax on their own. It notified the Federal Tax Service in its message dated June 21, 2019 No. SD-19-3 / 175.
The state agency reports that the concept of the special tax regime “Professional income tax” involves the automatic deduction of this tax. NAP is calculated by the FTS system on the basis of data by the taxpayer in electronic form using a revenue information computer.
At the same time, Federal Law of November 27, 2018 No. 422-ФЗ does not imply a different procedure for calculating and paying professional income tax.
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