08 january 2017, 21:27
Patent document which confirms the right of an individual entrepreneur to use the patent system of taxation. Patent for individual entrepreneurs issued to conduct a certain activity. That is, if the taxpayer decided to move the patent system in front of him, the question arises how to obtain a patent. Obviously for this you need to apply to the tax office but what
In which tax individual entrepreneur to submit the application for obtaining a patent
Article 346.45 of the Tax Code of Russia tax code further defines the conditions and procedure for obtaining and termination of application of patent system of taxation. It also noted that the patent for PI is valid throughout the territory of the Russian Federation. With the exception of cases defined by laws of subjects of Federation and indicate specific areas of validity of patents.
From 1 January 2015, the subjects of the Russian Federation can differentiate the territory on the effects of patents for individual entrepreneurs in the group or a single municipality. It is necessary to determine the size of the income of entrepreneurs which they can potentially get business for the year. So the right to use the authorities of the city of Moscow.
Potential annual income of one object providing catering services is located in the first group of municipalities of the Central district of Moscow will amount to 6000 rubles.
The same type of activity but when the location of objects in the settlements and districts of Zelenograd Trinity Novopodmoskovniy and other areas which belong to the second group of municipalities has the potential to deliver entrepreneur 2100 rubles per year.
The catering facility is located in the third group of municipal formations of the Eastern southern Northern Western North-Eastern South-Eastern South-Western North-Western district of Moscow will give the entrepreneur a potential annual income in the amount of 3000 rubles.
The Law of Moscow №52 On amending article 1 of Moscow city Law on October 31, 2012 N 53 of the patent system of taxation determines that each of these municipalities includes areas which are subject to different tax inspections. It notes in its explanatory letter the Federal Tax Service next FTS of the Russian Federation.
A patent entitles the owner to use the patent system of taxation in respect of a particular activity which is carried out in the territory of validity of the patent or the specific subject of Russia. For example, such activity may be the provision of services of public catering objects with an area not exceeding 50 sq. m. each.
To obtain a patent must submit application
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