LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of November 12, 2013 No. ED-4-3/20206 @

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 30.09.2013 No. 03-11-09/40318) on use of patent system of the taxation.

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

Appendix

Letter Ministry of Finance of the Russian Federation

of September 30, 2013 No. 03-11-09/40318

The department of tax and customs and tariff policy considered according to the letter the draft of the answer to the letter on use of patent system of the taxation and reports the following.

According to Item 7 of article 346.43 of the Tax Code of the Russian Federation (further - the Code) the minimum size potentially possible to receipt of annual earnings by the individual entrepreneur by all types of business activity to which the patent system of the taxation can be applied, there cannot be less than 100 thousand rubles, and its maximum size cannot exceed 1 million rubles if other is not stipulated in Item the 8th article 346.43 of the Code.

According to the subitem 4 of Item 8 of article 346.43 of the Code on business activity in the field of rendering services in leasing the maximum size potentially possible to receipt of annual earnings by the individual entrepreneur no more than by 10 times has the right to increase (employment) of residential and non-residential premises, dachas, the parcels of land belonging to the individual entrepreneur on the property right, subjects of the Russian Federation.

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