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The Federal Tax Service for the Primorsky Territory answered a question that worries many entrepreneurs who develop PVZ networks: does an individual entrepreneur have the right to apply an automated control system if he has several points of work in the same city? The answer is yes, I have the right. The main thing is to comply with the remaining conditions of Law No. 17-FZ. The concept of a "separate unit" does not apply to sole proprietors at all.

The Federal Tax Service clarified the controversial issue of "director" contributions in 2026: even if payments to the head are less than the minimum wage or there are none, the minimum base for contributions is formed automatically. But for companies on the insurance policy, the total insurance premiums will be zero due to the 0% tariff, and there is no need to take the RSV. The explanation is fixed by the letter of the Federal Tax Service dated 15.01.2026 № BS-4-11/117@.