What to do more with the loss of patent rights
08 january 2017, 21:27
So go on. In a previous article we reviewed the causes and consequences of loss of a private entrepreneur the right to use the patent system of taxation including when the taxpayer was not the tax paid within the established deadlines. Below, we will suggest a soft exit from this situation. Because if nothing is done financial losses to surpass the value of a patent which the UI has paid or had to pay.
As with the flying of a patent, the taxpayer is considered to be transferred to the General regime of the taxation from the date of commencement of the term of patent hindsight he would have to calculate yourself the amount of value added tax VAT and tax on income of individuals personal income tax paid on income received by an individual entrepreneur. And to exemption from VAT does not work. A cunning legislator had specially added in article 346.45 item 7 in which the secured special rule in this case. Quoted
The amount of taxes payable in accordance with the General taxation regime during the period in which the individual entrepreneur has lost the right to use the patent system of taxation on the grounds specified in paragraph 6 of this article shall be calculated and paid by the taxpayer in the order stipulated by the legislation of the Russian Federation on taxes and fees for newly registered individual entrepreneurs.
And the exemption from VAT if you don't know are available only to taxpayers who have worked on the General conditions at least three calendar months. Or those who switched to General mode with USN or UAT. In this case, the previous activities on these tax regimes are also considered when the exemption from VAT. The entrepreneur used the PSN and lost the right to the patent may not exploit this privilege.
To obtain a new patent on the same type of activity, the PI can only in the next calendar year. There are cases when entrepreneurs were in that situation immediately applied to the tax inspection about cessation of activity that is closed. But in vain no need to hurry with the closure of SP. In this case, the inevitable huge fines penalties and amounts accrued taxes, a field tax audit.
The sequence of further actions as well as the magnitude of the devastation of the pocket of the entrepreneur from losing the right to use the patent system of taxation depends on the period for which a patent was obtained. Or rather from one of the two options of duration of the patent. These we now consider.
Since in this case the deadline for payment of the entire amount of the tax is the 25th day after the commencement of the patent does
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