LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of May 16, 2013 No. ED-4-3/8777

About the direction of the letter of the Ministry of Finance

The Federal Tax Service directs for data and use in work the letter of the Ministry of Finance of the Russian Federation of 12.04.2013 No. 03-11-09/12205 concerning use of patent system of the taxation.

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of April 12, 2013 No. 03-11-09/12205

The department of tax and customs and tariff policy considered the letter on procedure for use of patent system of the taxation and proceeding from information containing in the letter the following gives.

According to the subitem 3 of Item 8 of article 346.43 of the Tax Code of the Russian Federation (further - the Code) subjects of the Russian Federation have the right to establish the size potentially possible to receipt of annual earnings by the individual entrepreneur concerning the business activity specified in the subitem 19 of Item 2 of the specified article of the Code depending on quantity of the isolated objects (areas).

According to the subitem 19 of Item 2 of article 346.43 of the Code the patent system of the taxation can be applied by the individual entrepreneurs performing business activity in the field of rendering services in leasing (employment) of residential and non-residential premises, dachas, the parcels of land belonging to the individual entrepreneur on the property right.

Thus, the size potentially possible to receipt of annual earnings by the individual entrepreneur by the specified types of business activity can be differentiated depending on quantity of the objects or the area of objects leased (for rent).

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