LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of November 12, 2013 No. ED-4-3/20205 @

About the organization of work on monitoring of the legislation of the Russian Federation

For the purpose of the organization of work on monitoring of the legislation of subjects of the Russian Federation on establishment of the sizes potentially possible to receipt of annual earnings by the individual entrepreneur (further - potential annual earnings) by types of business activity concerning which in the territory of the subject the patent system of the taxation is entered (further - PSN), the Federal Tax Service reports the following.

The laws of subjects of the Russian Federation establish the sizes of potential annual earnings by all types of business activity to which PSN is applied. At the same time subjects of the Russian Federation are granted the right to differentiate potential annual earnings according to Item 8 of article 346.43 of the Tax Code of the Russian Federation (further - the Code) with certain restrictions:

First, it is allowed to differentiate the types of business activity specified in Item 2 of article 346.43 of the Code. However it is possible to do it only if such differentiation is provided by the All-Russian qualifier of services to the population OK 002-93 (OKUN), the approved resolution of Gosstandart of Russia of 28.06.1993 No. 163 or the All-Russian Classifier of Economic Activities OK 029-2001 (the Edition KDES 1) (RCEAP) approved by the resolution of Gosstandart of Russia of 06.11.2001 No. 454 Sr.

So, the subitem 10 of Item 2 of article 346.43 of the Code provides application of PSN concerning rendering motor transportation services in transportation of goods by road transport, and the subitem 11 of Item 2 of the specified Article - concerning rendering services in transportation of passengers by road transport.

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