The application for a patent Form No. 26.5-1
08 january 2017, 21:26
For several years our country has a beneficial tax regime for entrepreneurs, the patent system. In contrast to all other PSN does not require the delivery of any tax returns is enough to lead to only book income and expenses. In addition, the tax here is by purchase of a patent that is upfront and not on the basis of received income. For the transition to the patent system must provide to FNS the corresponding application for a patent.
Table of contents article
The procedure for obtaining a patent is governed by the tax code and regional laws.
Before you apply the patent system of taxation it is necessary to examine the regulatory framework and find out what kinds of activities a PSN distributed in a particular region. We must remember that this mode can switch the PI with the number of employees not exceeding an average of 15 people.
Adopting the solution to the entrepreneur's place of business shall submit an application to the tax 10 days prior to beginning work for which the order of FTS set 1 26.5 form. This document can be issued together with registration of business.
If the PI plans to carry out several activities falling under this system, each of them need to fill out statements to get a patent. The same rule applies to different regions of the place of work entrepreneur.
A patent may be obtained for a period of one month and up to one year while he must act in the same tax period.
After receiving the application the tax shall, within five days, issue to the owner a patent or to refuse it. Get your hands on this document SP needs in a timely manner to make certain on the required fees. Otherwise, the patent may be revoked.
Consider how to complete an application for a patent.
A statement may be issued electronically using the online services specialized programs but you will need a digital signature. It is possible to submit handwritten Blanca personally observing all the relevant rules black pasta uppercase printed letters, etc..
In the upper part of the entrepreneur indicates your INN. Then stamped code of the tax service of 4 characters in which you want to send the document. Below in the fit form full name All the cells that are left empty must processnet. Then enter the code OGRN.
Then the owner enter your full address. In this block all the empty cells also need to note the sign -.
Next you need to specify the number of months purchased the patent and from which date it takes effect. The last field is not populated in that case an application for a patent
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