Current issues of taxation of self-employed population

The article discusses the features of the special tax regime established for a new category of economically active population - self-employed. It has been established that professional income tax is paid by the self-employed, depending on the actual income received, based on checks for the services rendered or goods sold that they provide to the Federal Tax Service. The size of the tax rate depends on whether individuals who have registered as self-employed are individuals or entrepreneurs.