LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of March 6, 2013 No. ED-4-3/3776 @

About the direction of the letter of the Ministry of Finance of the Russian Federation of 13.02.2013 No. 03-11-09/3758

The Federal Tax Service directs for data and use in work the letter of the Ministry of Finance of the Russian Federation of 13.02.2013 N 03-11-09/3758 concerning combination of application by individual entrepreneurs of simplified taxation system and patent system of the taxation.

Bring this letter to subordinate tax authorities, and also to taxpayers.

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of February 13, 2013 No. 03-11-09/3758

The department of tax and customs and tariff policy on issues of combination of application by individual entrepreneurs of simplified taxation system and patent system of the taxation concerning separate types of business activity reports the following.

The Tax Code of the Russian Federation (further - the Code) does not contain prohibition on combination by taxpayers of simplified taxation system and patent system of the taxation. In this regard the individual entrepreneur - the taxpayer of simplified taxation system has the right to pass within calendar year to patent system of the taxation by separate types of business activity concerning which it is entered by the law of the subject of the Russian Federation.

According to Item 1 of article 346.23 of the Code taxpayers are the individual entrepreneurs who passed to simplified taxation system, represent following the results of tax period (calendar year) the tax declaration to tax authority at the place of residence. The tax declaration on the tax paid in connection with use of patent system of the taxation is not submitted (article 346.52 of the Code).

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info