What is the reason?
Entrepreneurs and individuals who earn money from providing services during the New Year holidays will have to pay taxes in advance. The inspectorate of the Ministry of Taxes and Duties for the Vitsebsk Region spoke about this.
Small businessmen and individuals who are engaged in activities related to congratulations on the New Year and other holidays, regardless of their location, will have to pay the tax. Essentially, these are those who will work as a Santa Claus or a Snow Maiden.
Also, those who provide music and entertainment services for special events are required to pay the tax, and along with them, actors, dancers, musicians, performers of the spoken genre performing individually, providing toastmaster services, the tax office reported.
As follows from paragraphs 2.5 and 2.8 of Appendix 24 of the Tax Code, the tax rate varies from 147 to 259 rubles depending on the region.
Moreover, you will have to inform the tax office about such activities and pay taxes in advance.