What to do more with the loss of patent rights

08 january 2017, 21:27

  • Rating:
  • (0 / 5)
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

  Save as PDF

  Save as image

Comments and reviews (0)

Add comment

Please rate it between 1 and 5

Read also:

Rules in the patent is better not to disturb

The implementation of transportation with patent


20.02.17 - 24.02.17 .

The patent without registration

The country's accession to the Eurasian Union eased the situation of migrants

UTII, USN or a Patent: choice of tax system for vending soda

Working patent for foreign citizens in Moscow Price – 17600 RUB. SPECIAL OFFER

WPF - , .

Applications for patent

As it was in 2015 Location Patent school 2016 will be held in

Work patent design patent work

USN or patent for a tutor, SP

English-Russian translation for "patent".

Combine the STS and the patent in Elba

Patent work for migrants in 2016

Photo patent

8 800 555 93 48 - calls to Russia free.

A patent from entities

Patent Decor

Payment of patent in the Personal account of Sberbank

PECO Model Railway Products

How to get patent for invention in Russia — the procedure and documents

How to register a patent and whether to do it at all?


Instructions for completing receipt for payment of the patent

How to buy the patent for individual entrepreneurs — activities

The application for a patent Form No. 26.5-1


To pay taxes or to buy the patent at the time the apartment for rent?

- !

The patent is for the foreign worker Laws 357-FZ and No. 368-FZ dated 24.11.2014

PATENT ecosafene, the definition of the word

Reporting SP when the patent system

Lost migration card?

How to patent an idea: a comprehensive guide Any ideas patentable The procedure for obtaining a patent The cost of obtaining a patent The term of the patent An international patent application Independent verification of the idea database Articles about p

The application for a patent for a new form

The patent system of taxation — a step-by-step instructions on how to obtain a patent for PI in 2017 + activities for SPE and sample statements

The transition to patent The transition to patent

His own lawyer Menu Post navigation Patent for foreign citizens Patent for foreign citizens Post navigation Headings Meta Archives

Patent for individual entrepreneurs

The patent for useful model

The patent for infobusiness

Patent for foreign citizens

Wallpaper Patent Decor Marburg


The application for obtaining of patent for individual entrepreneurs for 2016: download sample and blank

01 2008 .