LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of October 17, 2013 No. ED-4-3/18591 @

About the direction of explanations of the Ministry of Finance of the Russian Federation

The Federal Tax Service directs for data and use in work of explanation of the Ministry of Finance of the Russian Federation (the letter of 23.09.2013 No. 03-11-09/39218) on procedure for recalculation of size of the tax paid in case of use of patent system of the taxation according to the actual duration of action of the patent in case of the termination by the individual entrepreneur of implementation of business activity to which the specified special tax regime, before expiration of the patent was applied.

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

Appendix

Letter of the Ministry of Finance of the Russian Federation

of September 23, 2013 No. 03-11-09/39218

In connection with the letter the Department of tax and customs and tariff policy considered the draft of the letter on procedure for recalculation of size of the tax paid in case of use of patent system of the taxation according to the actual duration of action of the patent in case of the termination by the individual entrepreneur of implementation of business activity to which the specified special tax regime was applied, before expiration of the patent and reports the following.

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