Conditions for Applying the Special Tax Regime (STR) Based on a Simplified Declaration

Conditions for Applying the Special Tax Regime (STR) Based on a Simplified Declaration

Types of activities: The application of the STR is prohibited for types of activities included in the established list of prohibited activities.

Hired employees: There is no limit on the number of hired employees.

Annual income: No more than 600,000 MCI.

Tax rate: 4% of the taxable object.