The Federal Tax Service is preparing a reform of the tax regimes for small businesses and the self-employed The Federal Tax Service is developing the idea of a unified transitional tax regime. The main goal of the changes is to ensure a gradual increase in the fiscal burden as the business grows, eliminating sudden jumps when changing the nature of work. Deputy head of the department Dmitry Satin said that the concept is planned to be ready at the end of this year or the beginning of next year. The regulator intends to determine in advance the future of the professional income tax and the automated simple taxation system, whose trials will end in 2028 and 2027, respectively. The Federal Tax Service is discussing the possibility of consolidating tax regimes, in particular the integration of the self-employed in the simple tax system, as well as the future fate of the patent system. The tax service is particularly strict about the work rules for the self-employed. At issue is the issue of correcting the income limit, which since the launch of the regime has been set at 2.4 million rubles per year and has never been linked to the index. In addition, the department intends to resolve situations where businesses regularly attract taxpayers to replace full-time employees. We'll have our finger on the pulse, don't change the channel!