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In the context of rising unemployment due to the difficult economic situation that has arisen in connection with the coronavirus pandemic, citizens ’ interest in the tax for the self-employed has increased. The article shows the reasons for the growing interest of citizens in the professional income tax (hereinafter - the PIT). As of 1 January 2019, a new experimental tax regime was introduced in four regions of Russia, and from July 1, 2020 all regions of Russia can introduce this tax regime. The main criteria for applying the professional income tax are considered. Determination of the place of business, rates, as well as benefits provided for by current legislation. Tax risks and advantages of working with self-employed organizations. Conditions established by regulations for the application of PITs. Features of the transition to the new regime of individual entrepreneurs. An algorithm for checking risks by the internal controller when working with the self-employed is proposed.

Professional income tax: types of activities, rates, application criteria