In 2013, the Tax code Chapter 26.5 of the Patent system of taxation
The patent system of taxation is a Special tax regime for Individual entrepreneurs, which provides an exemption from payment of such taxes as
The patent system is applied to Individual entrepreneurs or self-employed with employees the average number is not more than 15 persons for the tax period from 01.01.2014 the average number of employees is calculated according to the Instructions approved by Order of Rosstat N 428 from 28.10.2013. This category includes both labor and civil contract. The number of 15 employees accounted for all activities of the entrepreneur not only on the patent. Tax period - the year or other period for which the patent is issued.
The place of obtaining a patent
The application for the patent is served either in your tax where the citizen was registered as SP or any tax of another subject of the Russian Federation which activity will be conducted on the basis of PSN. A patent is valid only on the territory of the constituent entity of the Russian Federation which received. You can obtain several patents in the same region in different activities and in different subjects with the same activity. For such activities as transportation enough to get one patent at the place of registration. The explanation of the Ministry of Finance in the regions along the routes of transport and destination delivery additional patents do not need to buy.
The application for a patent
C 2014 the procedure of applying for a Patent in addition to filing 10 days before the start of activities falling under the Patent system of taxation added to the right of transfer since the registration of the new owner. The registration of the owner takes place simultaneously with an application for a Patent. Therefore, the validity of the patent may start within a month and valid until the corresponding day of the last month of validity of the patent. For example, if a Patent ends 20 December, the last days of the year to apply a different system of taxation. It follows from this that it is better to combine the Patent and the simplified tax system to lessen taxes and reporting.
Attention in 2016 a new application form. The new version entered into force 09.02.2016 G.
Download the current application form 2016 on Patent Form No. 26.5-1
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Application form in 2014 has been recommended however, in 2015 a statement approved by the Federal Executive authority