of April 5, 2013 No. 03-11-10/11254
In connection with the letter the Department of tax and customs and tariff policy on issues of use of patent system of the taxation reports the following.
1. According to Item 2 of article 346.45 of the Tax Code of the Russian Federation (further - the Code) the individual entrepreneur gives personally or through the representative, directs in the form of the mailing with the inventory of investment or reports electronically on telecommunication channels the statement to receipt of the patent to tax authority at the place of residence not later than 10 days prior to use of patent system of the taxation by the individual entrepreneur. If the individual entrepreneur plans to perform business activity on the basis of the patent in subject of the Russian Federation in which does not stay on the registry in tax authority at the place of residence or as the taxpayer applying patent system of the taxation, the specified application is submitted to any territorial tax authority of this subject of the Russian Federation at the choice of the individual entrepreneur.
The recommended application form on receipt of the patent is approved by the order of FNS of Russia of December 14, 2012 No. MMB-7-3/957 @. In case of submission of this statement the individual entrepreneur specifies start date and end date of action of the patent. At the same time signature date of the statement shall be for 10 days before patent effective date. The tax authority shall within five days from the date of receipt of the statement on receipt of the patent grant to the individual entrepreneur the patent or notify him on patent refusal (Item 3 of article 346.45 of the Code).
The item 4 of article 346.45 of the Code establishes the list of the bases for refusal by tax authority in issue to the individual entrepreneur of the patent. At the same time the specified list does not provide such basis for patent refusal as violation of submission due date of the statement on receipt of the patent in tax authority.
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