LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of April 3, 2013 No. ED-4-3/5870 @

About use of patent system of the taxation

The Federal Tax Service concerning use of patent system of the taxation, agreed with the Ministry of Finance of the Russian Federation, reports the following.

By Item 9 of article 346.25.1 of the Tax Code of the Russian Federation (further - the Code) it is determined that in case of violation of conditions of application of simplified taxation system on the basis of the patent, and also in case of non-payment (incomplete payment) of one third of cost of the patent in time, stipulated in Item the 8th article 346.25.1 of the Code, the individual entrepreneur loses the right to use of the specified system of the taxation in the period for which the patent was granted.

In this case the individual entrepreneur shall pay taxes according to general regime of the taxation.

The individual entrepreneur who passed from simplified taxation system on the basis of the patent for other tax regime having the right to pass again to simplified taxation system on the basis of the patent not earlier than in three years after he lost the right to application of simplified taxation system on the basis of the patent.

Since January 1, 2013 according to the Federal Law of 25.06.2012 N 94-FZ Chapter 26.5 "Patent system of the taxation" of the Code became effective. Article 346.25.1 of the Code regulating application of simplified taxation system on the basis of the patent, thus, voided since the beginning of 2013.

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