Private practice of an appraiser per year. On the activities of private practicing Appraisers - Association "Self-Regulatory Organization of Appraisers" Expert Council

From 01.01.2017, the provisions of the Federal Law dated 03.07.2016 No. 243-FZ (as amended on 30.11.2016) "On Amendments to Parts One and Two of the Tax Code of the Russian Federation in connection with the transfer of powers to tax authorities on the administration of insurance premiums for compulsory pension, social and medical insurance ", which regulated the procedure for registering private-practicing Appraisers.

In connection with the numerous applications of the Appraisers to the tax authorities with requests for registration as private appraisers and the replies received from them (for example, see the answer of the Inspectorate of the Federal Tax Service No. 9 for Moscow about redirecting the appeal, the answer of the Federal Tax Service of Russia for the Traktorozavodsky district of Chelyabinsk that as of 01.04.2017 the registration of an individual as an appraiser engaged in private practice is not programmatically provided), NP SROO Expert Council sent requests to the Ministry of Economic Development of Russia, the Ministry of Finance of Russia and Rosreestr to clarify the procedure for carrying out appraisal activities by privately practicing Appraisers ...

Rosreestr replied that the entry of information about appraisers engaged in private practice in the Consolidated Register of Members of Self-Regulatory Organizations of Appraisers is not provided for by the current legislation of the Russian Federation. And also it is not provided for the submission of such information by the SROO to the authorized body. In this regard, Rosreestr prepared and on 03.02.2017 sent to the Ministry of Economic Development of the Russian Federation a proposal to supplement the Consolidated Register with the item "information on appraisers engaged in private practice, the date of the beginning and termination of private practice by the appraiser."

The response of the Ministry of Economic Development of Russia is as follows:

• Law No. 135-FZ distinguishes between the professional activity of Appraisers and entrepreneurial activity. At the same time, Law No. 135-FZ does not restrict the Appraiser in the possibility of performing other activities other than the appraisal one as an individual entrepreneur - one can be a private Appraiser and at the same time act as an individual entrepreneur for “non-appraisal” entrepreneurial activity. Despite the fact that in 2011 the Ministry of Economic Development of Russia held a different opinion (see letter Ministry of Economic Development of Russia dated May 18, 2011 N D06-2551);
• "At the same time, Law No. 135-FZ does not contain a prohibition on the Appraiser's carrying out valuation activities, engaging in private practice, until it is registered with the tax authority."

10 years after the adoption of amendments to the Law on Appraisal Activity, which established self-regulation of individuals, amendments were finally made to the Tax Code of Russia that bring the activities of private appraisers out of the shadows!

And what, in fact, is the problem?

If you work under an employment contract in a company, then everything remains the same for you. But if you are a risky and courageous appraiser, independently operating in the harsh waters of Russian business, then from January 1, 2017, new adventures await you!

From the very first year of the existence of self-regulation, appraisers who sought to engage in appraisal activities on their own could not register with the tax authorities as private appraisers. They registered as individual entrepreneurs. Those appraisers who performed self-assessment prior to self-regulation retained the status of individual entrepreneurs and continued their practice.

However, at the turn of 2007-2008, with the transition to self-regulation, the legislator changed the definition of valuation activity, specifying that it is professional. In turn, the status of "individual entrepreneur" presupposes the implementation of entrepreneurial activity. At the same time, the Tax Code of the Russian Federation did not regulate the procedure for registering a private appraiser.

The situation was aggravated by numerous refusals by tax authorities to register individuals as private appraisers. The authorized executive authorities also did not give unambiguous answers. And the latest clarifications of the Ministry of Economic Development of Russia ( letter D06i-88 dated 06.02.2014), Rosreestr ( letter Мсх.№07-00666 / 14 from 10.02.2014) and FAS Russia ( letter Ref. No. IA / 48325/13 dated 02.12.2013) on this topic clearly do not provide for the registration of an appraiser as an individual entrepreneur to carry out appraisal activities.

What has changed now?

In the summer, the State Duma of Russia adopted Federal Law of 03.07.2016 N 243-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation in connection with the transfer of powers to administer insurance premiums for compulsory pension, social and health insurance" to tax authorities.

Now, on November 18, 2016, the State Duma adopted in three readings Draft Law No. 11078-7 "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation (regarding the implementation of certain provisions of the main directions of tax policy)."

Taken together, both of these documents are designed to solve the problem of tax registration of persons engaged in private practice. In Russia, these are not only appraisers. The amendments concern the activities of mediators, patent attorneys, arbitration managers and other persons.

Okay, tell us about the appraisers!

It is clear from the amendments that from January 1, 2017, appraisers who carry out their activities independently will be able to register with the tax authority as private appraisers.

In other words, from January 01, 2017, we will see the first real implementation of the provisions of the Law on Valuation Activity on Private Appraisers.

Let us remind you that according to Art. 4 of the Law on Appraisal Activities, an appraiser can carry out appraisal activities independently, engaging in private practice. And this provision was formulated by the Federal Law of July 27, 2006 No. 157-FZ.

How can I register for tax purposes?

As you know, NP "ARMO" by virtue of the provisions of the law regularly submits data from the register of members to Rosreestr for maintaining a consolidated register of appraisers.

Rosreestr is now obliged, no later than the 10th day of each month, to report to the tax authority at the place of its location information for the previous month about all appraisers who are listed in the register of members or who have been excluded from it.

In turn, the tax authority is obliged to register (deregister) the appraiser within five days from the date of receipt of the relevant information from Rosreestr.

Further, the tax authority within the same period is obliged to issue (send) to the appraiser a notice of registration with the tax authority, confirming the registration with the tax authority of an individual as an appraiser, mediator, patent attorney.

In cases of termination of the appraiser's membership in a self-regulatory organization, deregistration is carried out by the tax authority on the basis of information provided by Rosreestr.

Therefore, now, while there is still time, it is extremely important to check your personal data in!

After all, they will be used by Rosreestr and tax authorities for tax registration of appraisers.

What about insurance premiums?

The second part of the Tax Code of Russia is supplemented by Section XI, which provides that private appraisers are payers of insurance premiums. This section also describes in detail the procedure for calculating and paying these contributions.

Do I need to close the IP?

No, don’t. If you want to engage in other activities that are not related to appraisal activities, for example, value consulting, then you can conclude the relevant agreements as an individual entrepreneur, while maintaining the simplified taxation system.

But you must enter into an appraisal contract as a private appraiser.

Can't figure out if this is good or bad?

NP "ARMO" has always focused more on appraisers as individuals - professionals in their activities (for legal entities there is an Association of Employers!). It seems to us that the amendments will fully implement the original idea of ​​the transition to self-regulation of individuals.

Appraisers will be able to independently determine the rights and conditions of their activities and not depend on the conditions of the employer. Appraisers will independently conclude an appraisal contract.

But with rights comes responsibility. We expect that with the transition to private practice, the institution of compulsory insurance of appraisers' liability and a compensation fund may finally start working.

A significant disadvantage is the impossibility of using the simplified taxation system by a private practicing appraiser. But in Russia as a whole, the tax policy is now changing towards an increase in tax deductions.

We have more questions!

Believe it or not, we have too! We have already sent detailed requests to Rosreestr, the Ministry of Economic Development of Russia and the Federal Tax Service in order to receive detailed instructions for preparing for the transition to private practice. The answers will be published on our website.

But you can always contact the head of the legal department of NP "ARMO" Nikita Vlasov for detailed advice on this topic.

General Director of NP "ARMO" Elena Petrovskaya As a member of the Council for Appraisal Activities under the Ministry of Economic Development of Russia, she turned to the Ministry to consider the issue of private appraisers at a regular meeting of the Council on Appraisal Activities.

NP "ARMO" considers it important to make every effort to form comfortable and transparent rules for tax registration of private appraisers.

We continue to inform you about the latest industry news, the latest changes in legislation and trends in the development of professional activities.

Today we are developing the topic of private practice. Recall that amendments were made to the Tax Code of the Russian Federation, which entered into force on January 1, 2017, which regulate the procedure for tax registration of private appraisers. We talked in detail about this innovation with a long background.

However, the issues of the implementation of this norm, especially in terms of taxation, remained unresolved. The NP "ARMO" and the All-Russian Industrial Association of Employers of Professional Appraisers received explanations from the Ministry of Economic Development of Russia, the Ministry of Finance of Russia and the Federal Register.

Also, the Commission for the elaboration of the issue of the conditions for the implementation of valuation activities in the form of private practice under the Working Body for the Protection of the Rights of Appraisers and Self-Regulatory Organizations of Appraisers of the Council for Appraisal Activities under the Ministry of Economic Development of Russia monitors the process of legislative changes in the field of private practice of appraisers.

NP "ARMO" together with the All-Russian Industry Association of Employers of Professional Appraisers presents to your attention another collection of clarifications on the implementation of private practice. This time the emphasis is on the issues of registration and taxation.

WHAT'S NEW HAPPENED FROM THE BEGINNING OF THE YEAR?

During the fall of 2016, Rosreestr, together with representatives of the Federal Tax Service of Russia, held a number of meetings on the bilateral procedure for the exchange of information on private appraisers. Recall that Rosreestr is obliged, no later than the 10th day of each month, to report to the tax authority at the place of its location information for the previous month about all appraisers who are listed in the register of members or who have been excluded from it. In turn, the tax authority is obliged to register (deregister) the appraiser within five days from the date of receipt of the relevant information from Rosreestr.

For these purposes, the Federal Tax Service of Russia has developed a draft Order “On Approval of Forms and Formats for Submitting Information about Members of Self-Regulatory Organizations entered in the Consolidated Registers of Members of Self-Regulatory Organizations, Patent Attorneys Registered in the Register of Patent Attorneys of the Russian Federation, Registration (Deregistration) of Insured Persons in the bodies of the Pension Fund of the Russian Federation ”.

This Order on January 10, 2017 No. ММВ-7-14 / 3 @ in January 2017 went through the regulatory impact assessment procedure, and upon its completion was sent to the Ministry of Justice of Russia for state registration.

Thus, Rosreestr in the near future may begin to exchange information on private appraisers together with the Federal Tax Service of Russia for the purpose of tax registration.

WHAT INFORMATION ABOUT ME WILL BE TRANSMITTING?

From the appendices to the above Order, it can be seen that in relation to appraisers from Rosreestr to the Federal Tax Service of Russia, the following data will be transmitted:

• Full name, TIN, SNILS, gender, date of birth, information about the identity document, address of residence (place of stay), information on the presence (absence) in the consolidated register of members of self-regulatory organizations of appraisers of information about the legal entity with which the appraiser entered into labor contract.

All appraisers need to check these data in, since the same data will be transferred to the consolidated register of appraisers of Rosreestr and in the future will be transferred to the Federal Tax Service of Russia.

Also, the following data will be transmitted to the Federal Tax Service of Russia:

• A unique register number assigned when the first appraiser record is entered into the consolidated register of members of self-regulatory organizations of appraisers;
• Date of entering information into the consolidated register of members of self-regulatory organizations of appraisers of the first record about an appraiser;
• Date of registration of the appraiser in the register of members of the self-regulatory organization of appraisers;
• Date of exclusion of the appraiser from the members of the self-regulatory organization of appraisers (termination of membership in the self-regulatory organization of appraisers).

WHEN DO I BECOME A PRIVATE RATER?

With this issue, everything is quite complicated. The fact is that formally, from a literal reading of the legislation and the above order, it follows that Rosreestr will have to transmit to the Federal Tax Service of Russia information about the appraisers entered in the consolidated register of appraisers in the previous month. In other words, the FTS of Russia will receive data only on new appraisers who joined the self-regulatory organizations of appraisers in the previous month.

Naturally, this is a huge problem. Since 99% of appraisers who want to carry out their activities in the form of private practice, did not become members of self-regulatory organizations in the last month or even last year.

To solve this problem, NP "ARMO", together with the All-Russian Industry Association of Employers of Professional Appraisers, sent their proposals to the Federal Tax Service of Russia, Rosreestr and the Ministry of Economic Development of Russia to resolve this situation.

In general, when the order is approved, Rosreestr will, no later than the 10th day of each month, report to the tax authority at the place of its location information for the previous month about all appraisers who are listed in the register of members or who have been excluded from it.

HOW DO I WORK - IE, PE OR WORKER IN AN ASSESSMENT COMPANY?

As indicated in the letter received by the Ministry of Economic Development of Russia, in accordance with Article 3 of the Federal Law of July 29, 1998 No. 135-FZ "On appraisal activities in the Russian Federation" in relation to objects of appraisal of market, cadastral, liquidation, investment or other value appraisal provided by federal standards.

Thus, Law No. 135-FZ distinguishes between the professional activity of appraisers and entrepreneurial activity. At the same time, the law does not restrict an appraiser in his ability to carry out, as an individual entrepreneur, other activities other than the appraisal.

According to article 4 of Law No. 135-FZ, an appraiser can carry out appraisal activities independently, engaging in private practice. And also on the basis of an employment contract between an appraiser and a legal entity that meets the conditions established by Article 15.1 of Law No. 135-FZ.

Considering the above, the law allows an appraiser to combine private practice and appraisal activities on the basis of an employment contract with a legal entity.

HOW TO PAY INSURANCE PREMIUMS?

According to subparagraph 2 of paragraph 1 of Article 419 of the Tax Code of the Russian Federation, appraisers engaged in private practice are recognized as payers of insurance premiums. The amount of insurance premiums paid by payers who do not make payments and other remuneration to individuals is established by article 430 of the Tax Code of the Russian Federation.

These articles are pretty big. Details of their content can be found

IS IT POSSIBLE TO APPLY STS?

This question is answered in great detail by the clarifications received by the Federal Tax Service of Russia.

In accordance with subparagraph 7 of 32.1 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation, when determining the object of taxation, the taxpayer has the right to reduce the income received by expenses for all types of compulsory insurance of employees, property and liability, including insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases, carried out in accordance with the legislation of the Russian Federation; as well as admission, membership and targeted fees paid in accordance with Federal Law No. 315-FZ dated 01.12.2007 “On Self-Regulatory Organizations”.

Taxpayers who have chosen income as an object of taxation, in accordance with paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation, have the right to reduce the amount of tax paid in connection with the use of the simplified tax system (advance payments for this tax), calculated for the tax (reporting period), in particular, by the amount:

• insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory health insurance, compulsory social insurance against industrial accidents and occupational diseases, paid (within the calculated amounts) in the given tax (reporting) period in accordance with the legislation of the Russian Federation;
• payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation for the implementation of the corresponding type of activity, in favor of employees in case of their temporary disability (with the exception of industrial accidents and occupational diseases ) for the days of temporary incapacity for work, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary incapacity for work and in connection with motherhood."

These payments (contributions) reduce the amount of tax (advance tax payments) if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (except for accidents at work and occupational diseases) for days of temporary disability employees who are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood."

At the same time, the amount of tax paid in connection with the use of the simplified tax system (advance payments for this tax) cannot be reduced by more than 50 percent in the amount specified in the named paragraph.

Tax rates for the tax paid in connection with the use of the simplified tax system are established by article 346.20 of the Tax Code of the Russian Federation.

In addition, in accordance with paragraph 4 of Article 346.20 of the Code, the laws of the constituent entities of the Russian Federation may establish a tax rate for the specified tax at the rate of 0 percent for taxpayers - individual entrepreneurs who have chosen the object of taxation in the form of income or in the form of income reduced by the amount of expenses registered for the first time after the entry into force of the relevant laws and carrying out, in particular, valuation activities. Such taxpayers have the right to apply a tax rate of 0 percent from the date of their state registration as individual entrepreneurs continuously for two tax periods.

According to the results of the tax period, the share of income from the sale of works in the implementation of appraisal activities, in respect of which a tax rate of 0 percent was applied, in the total volume of income from the sale of works and services must be at least 70 percent.

NP "ARMO" together with the All-Russian Industry Association of Employers of Professional Appraisers will continue to inform appraisers about the current situation in the field of private practice.

On June 20, a press conference for business media journalists was held at the Rosbalt news agency, the participants of which spoke about the catastrophic situation that has arisen due to the entry into force of July 1, 2017, the requirement to pass the departmental exam "to enter the profession" developed by the Ministry of Economic Development of Russia ... According to the ministry, these requirements will deprive at least 70 percent of existing appraisers, including the most experienced and qualified, the right to engage in professional activities, and will block the road for young professionals. In addition, the entire civil law practice, based on the conclusions proved by experts on the appraisal of the property's value, will be brought down, and the institution of self-regulation and independent appraisal examination will be destroyed.

The requirement to pass the exam in the new edition of the law on appraisal activity was hastily adopted by the outgoing staff of the State Duma in 2016, and the Ministry of Economic Development, where the leadership has also changed since then, urgently began to fulfill it, ignoring the opinion of the professional community and lacking an objective analysis of the socio-economic consequences innovations. Recall that the attempt of the Ministry of Economic Development of Russia to introduce an exam for experts ended in a complete fiasco: today applicants for the exam are forced to answer test questions on knowledge of legislative acts, which have been canceled for several years and are not used in the professional activities of appraisers.

As a result, the Ministry of Economic Development of Russia prepared a draft sectoral order obliging appraisers from all regions of the country to pass a qualification exam within one calendar day on July 1, 2017, which will lower their status to the level of an ordinary newly minted appraiser, nullifying the previously obtained state certificate of an SRO expert. Accordingly, all the conclusions of the appraisers contained in the reports on the determination of the value will be unsupported by the expertise, and therefore not proven and not protected in the process of pre-trial and judicial challenge. And these aspects already affect the rights of ordinary citizens - the owners of the property, which it is the appraisers who evaluate.

Vice President of the Russian Society of Appraisers Evgeny Neiman called the current situation "creeping abolition of self-regulation", saying that it creates a huge number of risks not only for the assessment community, but also for the authorities. “Since 1992, we have been developing“ from below ”in an evolutionary way, which from July 1 will be eliminated due to changes in the law on appraisal activities, adopted with a huge number of violations and not discussed with anyone. We need to be heard by the market: this revolution was not started by us, and it equally generates a large number of risks - both for consumers of appraisal services and for appraisers themselves. "

A similar position was expressed by the President of the SRO "Expert Council" Alexey Kaminsky: “The process of reverse nationalization of appraisal activities is under way. But with all the obviousness of the problems associated with the massive violation of the rights of appraisers, the Ministry of Economic Development does not make any contacts, and Deputy Minister Nikolai Podguzov, apparently misled by the specialists of the relevant department, declares in the press that the exam has been coordinated with the appraisal community. " According to him, contrary to expectations, the new exam will not only not "clean up the market" and make the profession of an appraiser an elite one, but will oust the best, most experienced and effective specialists from it, for whom this humiliating procedure is unacceptable.

According to the General Director of NP "ARMO" Elena Petrovskaya and the strange "deafness" of the Ministry of Economic Development, which refuses to accept any position other than its own, is really difficult to explain. “Well, our profile ministry wouldn’t hear only appraisers, we’re used to it. But it ignores the position of the Russian Union of Industrialists and Entrepreneurs, Delovaya Rossiya and the Chamber of Commerce and Industry, which supported our professional concern, ignores the opinion of the Ministry of Labor, which declared the need to harmonize sectoral legislation with the principles of the system of independent assessment of qualifications, which, by the way, was created by direct decree of the President of Russia. For what purposes? What is it for?"

General Director of SRO "Business Union of Appraisers" Irina Shevtsova also drew attention to the fact that the requirements for the submission of the SCE in relation to appraisers turned out to be clearly discriminatory. " Specialization taken from nowhere, completely closed content of examination tasks, strict deadlines for passing and re-examining, completely exclude the possibility of most evaluators receiving a new qualification certificate. This will tightly close the "entrance to the profession" both for new applicants and for those who have given the profession for more than a dozen years. "

In addition to the obvious harm to the industry, the urgent passing of an unfinished and poorly prepared exam, according to the participants of the press conference, will lead to negative socio-economic consequences, since a sharp decrease in the number of appraisers will give rise to a multiple inflation of rates for appraisal services, a significant increase in the time of appraisal procedures and a critical decrease in quality. appraisal services.

“Appraisers are not against putting things in order in the industry. But by itself the state. qual. the exam will not solve her main problems - custom assessment and dumping ",- said the vice-president of SRO RAO Kirill Kulakov. We have passed dozens of exams and are ready for this now, but at the same time we insist on a transparent, understandable and objective test of our competencies. And since we have sectoral self-regulation, then the exam "to enter the profession" should be prepared and conducted by the professional community itself on the basis of the National Council for Appraisal Activity, and not a state authority. In this case, of course, the "entry into the profession" should take place once, and not every 3 years. It would also be advisable to exempt appraisers who have passed the EKE and have more than 3 years of work experience from passing this exam. "

The participants in the press conference were unanimous in their opinion that to prevent the onset of socially dangerous consequences caused by ill-considered amendments to the legislation on valuation activity, it is possible only by challenging them in court. However, since there is practically no time left before their entry into force, the appraisers intend to quickly achieve the status quo for the existing qualification certificates of experts without any additional requirements for their passing the exam, and the exam itself for practicing appraisers will be moved to 2019, when the country is fully an independent qualifications assessment system will be launched. In addition, the Ministry of Economic Development will be asked to postpone the exam for "entering the profession" for young professionals until the disclosure of information on examination requirements and their interconnection with educational programs, as well as until the composition of professional specializations of appraisers contained in the draft order of the Ministry of Economic Development is brought into line with Professional standard "Expert in appraisal activities".

When we talk about private practice, the phrases "private medical practice", "private law practice" immediately come to mind. Oddly enough, the very concept of "private practice" is not legally enshrined, there is no clear definition of what kind of activity it is.

We can only say with confidence that private practice is a labor professional activity of a person who works for himself without hiring other workers. At the same time, a person may register as an individual entrepreneur, or may not register, but pay taxes as an individual (13% of personal income tax).

Individuals engaged in private practice include private notaries, lawyers who have established a lawyer's office, private doctors, detectives and others who have the right to conduct private activities without registering as an entrepreneur. From January 1, 2017, appraisers, patent attorneys and a number of other professions can also register with the Federal Tax Service as private practitioners.

If we talk about the specifics of private practice as a type of activity, then it is obvious that it is possible in those cases when professional specialist can provide services alone, without involving a large number of assistants. A private doctor will not be able to carry out a surgical operation, since several specialists, special equipment, special conditions (hospital), etc. are needed here. But a private doctor can treat chronic diseases, acute respiratory infections, etc. And it is even possible that he will do it better, since he can devote more time to the patient, he can observe him for many years, etc. The same is the lawyer - he alone defends his client in court, he does not need helpers or special conditions, equipment. He can even do without an office and work from home.

It can also be noted that all of the above professions presuppose the independence of a professional.

Tatyana Bondareva, Head of Law Office No. 72 (Yekaterinburg):

- Lawyers have always been a special profession, even during the Soviet era. Even then, they were different from ordinary lawyers - they do not have a standardized working day. The profession itself presupposes independence.

- Private practice, first of all, gives independence. Only a private lawyer can work with the client base that interests him from a professional point of view. I can choose those cases that are interesting to me as a professional. Private practice helps to focus on one particular area - either criminal cases or civil.

Formally, appraisers could have been private practitioners before, this is stated in Art. 4 of the "Law on Valuation Activity" dated July 27, 2006 No. 157-FZ: "An appraiser can carry out valuation activities independently, engaging in private practice." However, they could not register with the tax authorities as private practitioners, and therefore were registered as individual entrepreneurs.

However, at the turn of 2007-2008, the legislator changed the definition of appraisal activity, specifying that it is professional. In turn, the status of "individual entrepreneur" presupposes the implementation of entrepreneurial activity. At the same time, the Tax Code of the Russian Federation did not regulate the procedure for registering a private appraiser.

In the summer and autumn of 2016, the State Duma adopted a number of amendments to the tax code of the Russian Federation, according to which, from January 1, 2017, appraisers who operate independently will be able to register with the tax authority as private practitioners.

Pros and cons of private practice

It is understandable that appraisers will be able to register with the tax authority as private practitioners. But will they want to do it? This is still a big question. The fact is that until 2017, appraisers who conducted their activities independently, opened individual entrepreneurs, used a simplified taxation system (they paid 6% of income and that's all) and, in general, felt fine. And what to do now is not very clear: either to close the sole proprietor and register as a private practitioner, or wait until the taxation issues become clear.

But there is no clarity yet. In one of the answers of the Ministry of Finance it is clearly stated: "in the event that an individual stops acting as an individual entrepreneur, this individual loses the right to apply the simplified taxation system."

Although earlier the same Ministry of Finance voiced the exact opposite position: "The Tax Code does not provide for restrictions on the use of the simplified tax system for appraisers engaged in private practice."

Receiving such contradictory information, the appraisal community has been discussing for half a year already how to register as a private practitioner, whether it is necessary to close an individual entrepreneur or whether it is possible to do without it, etc. There are different opinions on this matter.

For instance, Anna Mutina, economist, appraiser, tax specialist (Irkutsk), so expressed her position:

- The activity of a private appraiser who carries out his own professional activity (even if he is registered as a private practitioner) has all the signs of entrepreneurial activity, which means that it is entrepreneurial and must be accompanied by obtaining the status of an individual entrepreneur in accordance with Art. 23 of the Civil Code of the Russian Federation.

Thus, after analyzing the current legislation, the following conclusions can be drawn: registration as a private appraiser will in fact be the procedure for assigning OKVED 74.90 to an individual entrepreneur. No other registration is provided by law.

An individual entrepreneur may not be closed if you are still carrying out other types of activities, but the contract for the assessment must be concluded on behalf of a private appraiser. But in this case, you will pay not only income tax, but also taxes to all funds. And on such conditions, there are not many people willing to conduct private practice.

Valery Korolev, Appraiser of Intellectual Property Objects, Patent Attorney of the Russian Federation and the Eurasian Patent Office, (Perm):

- I pay taxes as an individual. I work under a service contract, therefore, the customer pays for me to the social insurance fund. And I file a declaration with the tax office and pay 13% of the income. Until 2015, I had an individual entrepreneur, I used the simplified tax system (6% of income). But then the contributions to the pension fund were sharply increased. Regardless of income, you, as an individual entrepreneur, had to pay 47 thousand rubles a year. I closed the IP. And I'm not the only one - 900 thousand individual entrepreneurs across the country have closed. After that, the number of contributions to the pension fund was significantly reduced.

Patent attorneys, like appraisers, can register as private practitioners from January 1, 2017, but I am not taking any action yet until the taxation becomes clear. And then we'll see where to sail. Honestly, it's easier for me to reopen an individual entrepreneur - pay 6% of income and no headaches.

And what about other professions that have been in private practice for a long time, how do they feel in this status? How are taxes paid?

Alexey Kharlov, attorney, law office No. 3 (Yekaterinburg):

- All lawyers are private practitioners, but organizational and legal forms of advocacy can be different: a lawyer's office (when he works alone), legal advice or a bar association - when several private lawyers are united into a small community. Lawyers, like notaries, are a cross between a legal entity and an individual.

The Law on Advocate Activity clearly states that the provision of advocate services is a non-commercial activity. Nevertheless, we pay all taxes, like any commercial organization: to the pension fund, and to the social insurance fund, and to the TFOMI. As for tax reporting, if these are collegial entities, then there is an accounting department that submits all these reports. If a lawyer's office, then he himself is engaged in this.

I have been working as a lawyer since 2009. Before my private practice, I worked both in the civil service and in an LLC. Now I work in a law office, and this organizational and legal the form suits me completely. In my opinion, this is the best option - there is independence and at the same time you can always consult with colleagues, discuss some difficult issues.

Tatyana Bondareva, Head of Law Office No. 72 (Yekaterinburg):

- Perhaps the main plus of private practice is freedom and independence. Not only independence from the "boss", but also independence in the choice of clients. If you do not like the client, then you can simply refuse him, of course, before signing the contract. And the main disadvantage is instability. All worries fall on your shoulders: rent an office, keep records, promote your services, look for clients. Since the number of lawyers is not regulated (2,500 lawyers in the Sverdlovsk region), like notaries, there is high competition in our environment.

Apparently, private appraisers will also have to pay dearly for their independence.

Prepared by Ksenia Popova