The patent system of taxation

08 january 2017, 21:11

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The patent system of taxation is set by the Tax code shall be enforced by the laws of constituent entities of the Russian Federation and is applied in the territories of the subjects of the Russian Federation. Taxpayers are recognized as individual entrepreneurs switched to the patent system of taxation The transition to the patent system of taxation or return to other taxation regimes for individual entrepreneurs is carried out voluntarily ^Top of page Individual entrepreneurs average number of employees not exceeding during the tax period for all types of business activities undertaken by an individual entrepreneur 15 people article 346.43.THE TAX CODE ^Top of page The application of the patent tax system provides an exemption from the obligation to pay p. 10 p. 11 of article 346.43 OF THE TAX CODE In terms of revenues obtained in the exercise of business activities in applying the patent system of taxation In part of the property used in the implementation of business activities in applying the patent system of taxation With the exception of VAT payable ^Top of page The provisions of Chapter 26.5 of the tax code does not prohibit individual entrepreneurs to combine several modes of taxation. ^Top of page Is the patent for the implementation of 1 of the types of business activities which operates on the territory of the municipality of the city district city of Federal significance or of a subject of the Russian Federation which is specified in patent claim 1 article 346.45 OF THE TAX CODE. ^Top of page ^Top of page To obtain a patent, an individual entrepreneur shall submit to the tax authority an application for a patent in the form approved by order FTS of Russia from 18.11.2014 n IIM-7-3589 except for taxpayers applying the tax rate to 0% reduced tax rate. Individual entrepreneurs applying the tax rate to 0% reduced tax rate applies for a patent in accordance with the Explanation of the FTS of Russia from 01.07.2015 № GD-4-311496 About completing the recommended application form for a patent for taxpayers applying the 0% tax rate lower tax rate in the recommended form. The application for the patent must submit not later than 10 days prior to the application of the patent system of taxation. The application is submitted to the tax authority at the place of residence The application is submitted to any territorial tax authority municipal district of the city of Federal significance or of a subject of the Russian

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