The patent system of taxation is a special tax regime that can only use IE.
The objective of this system is to provide the entrepreneur a special document of the patent gives him the right to exercise certain activities.
As well as on imputed income, the size of actually received income on PSN is irrelevant. The value of a patent is calculated based on the size of the potential potential income which is set by the state.
Buying a patent, the owner is exempted in respect of those activities for which he bought the patent from paying the basic tax personal income tax VAT excluding customs and tax on the property except for the objects for which the tax base is determined as their cadastral value.
Note in 2016 many SP to calculate and pay for the patent use the online accounts.
To use PSN only have the right PI the average number of employees including employees on civil contracts for all types of activities which does not exceed 15 people.
In turn to use PSN in the framework of the partnership agreements or trust assets is impossible.
PSN can be applied in relation to the following types of business activities p. article 346.43 of the tax code
New activities added from 1 January 2016
Laws of subjects of the Russian Federation the above list can be expanded with additional activities in accordance with OKUN are of the household services. At the same time to reduce the list of entities not eligible.
Note the Ministry of Finance has prepared a draft resolution with an updated list of economic activity types and codes referred to social services. The list will be available for use in 2017 for organizations and individual entrepreneurs applying the simplified tax system UTII or PSN. Learn more about it here.
The classification of activities PSN 2016 by region download.
To obtain a patent, the PI must complete an application and submit it to the tax office at the place of residence no later than 10 working days before the start of business on the basis of the new PSN UI can apply together with the documents for registration.
Applications can be submitted in several ways
In the case of sending by mail or through the operators of EDO date of application will be considered the date of sending.
Within 5 days from the date of receipt of the application the tax authority shall grant the patent sample patent or notification of refusal to issue.
Please note from 2015 to enforce a patent can only be the municipality in which it was received. If you plan to work in a different location then the application must be submitted to the appropriate tax authority this