ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of March 18, 2019 No. MMB-7-3/138 @

About approval of form, format and procedure for submission of the notification on reduction of tax amount paid in connection with use of patent system of the taxation on expense amount on acquisition of the control and cash equipment

According to item 4 of Article of 31 part one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2018, No. 53 (h 1), the Art. 8472), for the purpose of realization of provisions of Item 1.1 of Article 346.51 of Chapter 26.5 "Patent system of the taxation" of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2012, No. 26, Art. 3447; 2018, No. 53 (h 1), the Art. 8419), and also based on subitem 5.9.37 of Item 5 of the Regulations on the Federal Tax Service approved by the order of the Government of the Russian Federation of September 30, 2004 No. 506 "About approval of the Regulations on the Federal Tax Service" (The Russian Federation Code, 2004, No. 40, Art. 3961; 2018, to No. 41, of the Art. 6269), I order:

1. Approve:

form of the notification on reduction of tax amount paid in connection with use of patent system of the taxation on expense amount on acquisition of the control and cash equipment according to appendix No. 1 to this order;

format of submission of the notification on reduction of tax amount paid in connection with use of patent system of the taxation on expense amount on acquisition of the control and cash equipment electronically according to appendix No. 2 to this order;

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