The Ministry of Finance has prepared a bill that provides for several tax innovations. They are aimed at “improving the efficiency of the tax system.” The project was developed to implement the main directions of the budget policy for 2022-2024. The document is published on the website of the Ministry of Finance. It states, in particular, that the remuneration paid by domestic employers to employees located outside the country will be treated as income from Russian sources. in the amount of 3%; introduce the concept of an electronic bank guarantee; exempt from VAT the services of a developer when transferring non-residential premises in an apartment building to equity holders; exempt from personal income tax compensation payments to remote workers; simplify the procedure for providing social tax deductions; provide citizens with disabled children or wards with a standard tax… .