MOSCOW, July 9 The Federation Council Committee on Budget and Financial Markets preliminary considered and supported the bill, which, in particular, introduces a progressive scale of personal income tax persons (personal income tax) with rates from 13% to 22%, the correspondent reports.
The document amends the Tax Code in order to improve the tax system of the Russian Federation. The State Duma will consider the initiative in the third, final reading on July 10. Its discussion in the Federation Council is scheduled for the same day. 
The document introduces a five-step personal income tax scale. Based on it, the base tax rate of 13% will remain for annual income up to 2.4 million rubles. Then it gradually increases: to 15% for income up to 5 million rubles per year, 18% for income up to 20 million, 20% for income up to 50 million, and income above this amount will be taxed at the highest rate of 22%.
At the same time, monetary allowances and other payments of SVO participants, as well as northern allowances, are withdrawn from the increased personal income tax. For the self-employed, nothing changes either: the current tax rates on professional income remain unchanged. In addition, the same personal income tax taxation of transactions with digital financial assets and securities is provided (for income up to 2.4 million rubles per year — 13%, above this amount — 15%).
The initiative also increases the income limit to 450 thousand from 350 thousand rubles, up to which standard personal income tax deductions can be applied. At the same time, tax deductions are doubled: for the second child — up to 2,800 rubles, for the third and each subsequent child — up to 6,000 rubles. And for citizens who pass the GTO standards and undergo an annual medical examination, a deduction in the amount of 18 thousand rubles per year is introduced. 
In addition, the principle of paying personal income tax in a fixed amount is changing for Russians who own controlled foreign companies (CFCs). When choosing this mode, you do not need to declare income. Currently, a fixed tax is paid in the amount of 5 million rubles, regardless of the number of CFCs owned by such a person. Now those who have no more than five CFCs will pay 5 million rubles for each, and for owners of more companies a single fixed payment of 25 million rubles will be introduced, regardless of their number.
In addition, if a foreign organization or its controlling person is subject to sanctions from foreign states, due to which forced external management is being introduced, then this person will have the right to notify the tax authority of the termination of participation in such a CFC.
May 28, 22:23