of October 31, 2012 No. ED-4-3/18419 @
About procedure for recalculation of cost of the patent
Due to the arriving requests from tax authorities and taxpayers of 25.06.2012 N 94-FZ "About modification of parts the first and second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation" (further - the Law N 94-FZ) the Federal Tax Service reports the following about procedure for application of provisions of article 8 of the Federal Law.
The specified Law N 94-FZ since January 1, 2013 enters patent system of the taxation and application by individual entrepreneurs (further - SP) simplified taxation system on the basis of the patent, the stipulated in Article 346.25.1 Tax Code of the Russian Federation stops.
From the moment of publication of the Law N 94-FZ (about 25.06.2012) patents, stipulated in Article 346.25.1 Codes, are issued by effective period no later than December 31, 2012. Earlier granted patents which effective period expires after January 1, 2013 are effective till December 31, 2012 inclusive. Their cost is subject to recalculation according to the actual duration of action of the patent (Item 3 of Article 8, part 3 of article 9 of the Law N 94-FZ).
In this regard tax authorities shall make recalculation of cost of the patent on the following algorithm:
Cost of the patent for settlement period = joint venture (year) / 12 months x SDP,
where the joint venture (year) - annual value of the patent;
SDP - patent effective period (the number of months from patent effective date on December 31, 2012).
For example, if the cost of the annual patent, with effective period on 31.05.2013, constitutes from 01.06.2012 22 500 rub, then the cost of the patent for month is equal to 1 875 rub, the counted amount for seven months (the period of action of the patent to 31.12.2012) constitutes - 13 125 rub.
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