On taxes and other obligatory payments to the budget (Tax Code)

Article 686-2. Application procedure

1. The special tax regime using a special mobile application shall be entitled to be applied by individual entrepreneurs who, in addition to meeting the conditions established for small businesses in Article 683 of this Code:

1) do not use the labour of employees;

2) carry out activities in the form of personal entrepreneurship;

3) carry out one or more of the following activities:

plastering works;

carpentry and joinery work;

flooring and wall cladding works;

painting and glassworks;

taxi business;

freight transportation by road;

property management on a fee or contract basis;

activities in the field of photography;

translation (verbal and written) business;

renting out a property (lease);

rental and property lease (rent) of vehicles;

rental and property lease (rent) of entertainment and sports equipment;

rental of video recordings and CDs;

rental and property lease (rent) of other items of personal consumption and household goods;

rental and property lease (rent) of agricultural machinery and equipment;

rental and property lease (rent) of office machines and equipment, including computers;

services in the field of sports education and education of specialists in the organization of leisure;

cultural education services;

services in the field of other education;

ancillary educational services;

activities in the field of art;

repair of computers and peripheral equipment;

repair of communication equipment;

repair of personal items and household goods;

hairdressing services;

manicure and pedicure;

veterinary services;

land processing services;

residential cleaning and housekeeping services;

porter services in markets, stations;

production and repair of musical instruments;

grazing domestic animals;

4) shall not be payers of value-added tax specified in subparagraph 1) of paragraph 1 of Article 367 of this Code.

2. The date of commencement of the application of a special tax regime using a special mobile application shall be the date of choosing a special tax regime using a special mobile application.

3. When switching from a special tax regime using a special mobile application to other special tax regimes or the generally established taxation procedure, the end date of the regime shall be the last day of the month in which the corresponding notification of the applicable taxation regime is submitted.