The self-employed are coming out of the shadows.

The self-employed are coming out of the shadows.

Lawyer and managing partner of Tax Compliance Mikhail Begunov adds that the legalization of these individuals gives an opportunity to resolve their pension issues in the future. "If the tax authority establishes the fact of concealment of information on income received or facts of doing business by an individual, additional tax arrears will not be avoided. This is due to the fact that these actions do not contradict the norms of paragraph 4 of paragraph 2 of Art. 11 of the Tax Code, as individuals who carry out entrepreneurial activities without the formation of a legal entity in the performance of duties entrusted to them by tax law, not entitled to refer to the fact that they are not individual entrepreneurs. Registration of a natural person as a self-employed person excludes this risk," emphasizes Mikhail Begunov.

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