LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of March 22, 2013 No. ED-4-3/5024

About the direction of the letter of the Ministry of Finance of the Russian Federation of 28.02.2013 No. 03-11-09/5817

The Federal Tax Service directs for data and use in work the letter of the Ministry of Finance of the Russian Federation of 28.02.2013 N 03-11-09/5817 with explanations on procedure for determination of the size potentially possible to receipt of annual earnings by the individual entrepreneur.

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

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of February 28, 2013 No. 03-11-09/5817

The department of tax and customs and tariff policy considered the letter on procedure for use of patent system of the taxation and reports the following.

According to Item 7 of article 346.43 of the Tax Code of the Russian Federation (further - the Code) the laws of subjects of the Russian Federation establish the sizes potentially possible to receipt of annual earnings by the individual entrepreneur by types of business activity to which the patent system of the taxation is applied.

At the same time the minimum size potentially possible to receipt of annual earnings by the individual entrepreneur cannot be less than 100 thousand rubles, and its maximum size cannot exceed 1 million rubles if other is not stipulated in Item the 8th article 346.43 of the Code.

At the same time based on the subitem 4 of Item 8 of article 346.43 of the Code subjects of the Russian Federation have the right to increase the maximum size potentially possible to receipt of annual earnings by the individual entrepreneur no more than five times by all types of business activity to which the patent system of the taxation is applied, performed in the territory of the city with population more than one million people.

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