of December 14, 2012 No. ED-4-3/21341
About the direction of the letter of the Ministry of Finance of the Russian Federation of 31.10.2012 No. 03-11-09/87
The Federal Tax Service directs for data and use in work the letter of the Ministry of Finance of the Russian Federation of 31.10.2012 No. 03-11-09/87 with explanations concerning reduction of cost of the patent granted for not complete calendar year for the amount of insurance premiums paid to SP pro se proceeding from the cost of insurance year in the period of patent effective period.
Bring this letter to subordinate tax authorities, and also to taxpayers.
Adviser of the public civil service of the Russian Federation
3 classes
D. V. EGOROV
LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
of October 31, 2012 No. 03-11-09/87
The department of tax and customs and tariff policy considered the letter on procedure for application of simplified taxation system on the basis of the patent and reports the following.
According to Item 8 of article 346.25.1 of the Tax Code of the Russian Federation (dalee-Kodeks) the individual entrepreneurs who passed to simplified taxation system on the basis of the patent make payment of one third of cost of the patent no later than 25 calendar days after the beginning of implementation of business activity on the basis of the patent in time.
According to Item 10 of the called article of the Code payment of the rest of cost of the patent is made by the taxpayer no later than 25 calendar days from the date of the end of the period for which the patent was taken out.
In case of payment of the rest of cost of the patent it is subject to reduction by the amount of insurance premiums for mandatory pension insurance, compulsory social insurance by case of temporary disability and in connection with motherhood, compulsory medical insurance, compulsory social insurance from labor accidents and occupational diseases.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.