Is it in compliance with the Russian Civil Code provisions for an individual to sign a partner agreement (NIC-REG) with RU-CENTER? Which taxes are payable by an individual in this case?

If an individual is our partner and delivers services to entities or sole traders, such individual's personal income tax in the amount of 13% and insurance fees (except for payments to the Social Insurance Fund of the Russian Federation) shall be paid by such partner's customers (as per Federal Law No. 212-FZ dated July 24, 2009 and Federal Law No. 213-FZ dated July 24, 2009); the customers shall also make payments to the Social Insurance Fund of the Russian Federation if it is stipulated in the agreement (Paragraph 4, Clause 1, Article 5 of Law No. 125-FZ).

If an individual is our partner and delivers services to individuals, then the partner will have to file a tax form at the end of the year and pay the personal income tax.

You will comply with the law if the above mentioned conditions are met.

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