of December 29, 2012 No. PA-4-6/22635 @
About the organization of accounting in tax authorities of individual entrepreneurs as the taxpayers applying patent system of the taxation according to the Federal Law of 25.06.2012 No. 94-FZ
For the purpose of the organization of work on accounting of individual entrepreneurs as the taxpayers applying patent system of the taxation according to the Federal Law 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 Federal Law N 94-FZ), I report the following.
The above-named Federal Law Tax Code of the Russian Federation (further - the Code) it is added with Chapter 26.5 Patent system of the taxation.
1. According to Item 1 of article 346.46 of the Code which became effective since December 1, 2012 registration of the individual entrepreneur as the taxpayer applying patent system of the taxation is performed by tax authority in which he filed petition on receipt of the patent, based on the specified statement within five days from the date of its obtaining.
Date of statement of the individual entrepreneur on accounting in tax authority on the basis provided by this Item is the patent effective date.
Registration as the individual entrepreneur applying patent system of the taxation is performed in case of lack of the basis for refusal by tax authority in issue to the individual entrepreneur of the patent specified in item 4 of article 346.45 of the Code.
If by tax authority it is refused to the individual entrepreneur patent grant on the right of use of patent system of the taxation, its statement on accounting in tax authority as the individual entrepreneur applying patent system of the taxation is not performed.
The tax authority shall issue (to direct the registered mail) to the individual entrepreneur (his representative) the notification on registration in tax authority in the Accounting form N 2-3 - together with the patent for the right of use of patent system of the taxation (N 26.5-P form).
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