of November 19, 2012 No. ED-4-3/19428 @
About procedure for reduction of cost of the patent for the amount of insurance premiums
Due to the questions arriving from tax authorities and taxpayers on application of the changes made by the Federal Law of 28.11.2011 N 338-FZ "About modification of part the second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation" (further - the Law N 338-FZ) in Item 3 of article 346.21 of the Tax Code of the Russian Federation (further - the Code), concerning reduction of the rest of cost of the patent for the amount of insurance premiums for mandatory pension insurance, compulsory medical insurance, compulsory social insurance from labor accidents and occupational diseases (within the estimated amounts) paid for the same period of time by individual entrepreneurs (further - SP) which perform business activity on the basis of the patent without attraction of hired employees, the Federal Tax Service reports the following. According to Item 3 of article 346.21 of the Tax Code of the Russian Federation (in the edition operating till January 1, 2012) (further - the Code) the tax amount (advance payments on tax) estimated for the tax (reporting) period decreased the taxpayers who are applying simplified taxation system (further - the simplified tax system) and chosen the income as the taxation object, by the amount of insurance premiums for mandatory pension insurance, compulsory social insurance on case of temporary disability and in connection with motherhood, compulsory medical insurance, compulsory social insurance from labor accidents and occupational diseases paid (within the estimated amounts) for the same period of time in accordance with the legislation of the Russian Federation, and also on the amount of the temporary disability benefits paid to workers. At the same time the tax amount (advance payments on tax) could not be reduced more than by 50 percent.
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