Information and educational portal "Closer to Business" by VTB Group has published a detailed analysis of Maxim Poturaev, Project Manager at Avelan Law Firm, about changes in tax legislation concerning the abolition of the Unified tax on imputed income for individual types of business activities (UTII) and the transition to other taxation systems, which became effective from January 1, 2021.
In particular, Mr. Poturaev has explained the consistency of the changes with the current tax laws of the Russian Federation (Clause 8 of Article 5 of the Federal Law No. 97-FZ of June 29, 2012 "On Amendments to Part One and Part Two of the Tax Code and Article 26 of the Federal Law "On Banks and Banking Activities").
Separately given practical advice to entrepreneurs on the transition to other tax regimes, with a brief description of their advantages and disadvantages.
The full article is available here (only in Russian language).