ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of February 5, 2014 No. MMB-7-3/39 @

About modification of appendices to the Order of the Federal Tax Service of 14.12.2012 No. MMB-7-3/957 @ "About approval of document forms for use of patent system of the taxation"

For the purpose of realization of provisions of Article 346.45 of Chapter 26.5 of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2012, No. 26, Art. 3447; 2013, 49, of the Art. 6335) I order to No.:

1. Bring in the appendices approved by the order of the Federal Tax Service of 14.12.2012 No. MMB-7-3/957 @ "About approval of document forms for use of patent system of the taxation" (further - the Order), the following changes:

1.1. Appendix No. 1 "The statement on receipt of the patent (form No. 26.5-1)" to the Order to state in edition according to appendix to this order.

1.2. In appendix No. 2 "The notification on patent refusal (form No. 26.5-2)" to the Order in footnote item 4 "*" the word "paid" shall be replaced with words "subject to payment".

1.3. In appendix No. 5 "The message on discrepancy to requirements of use of patent system of the taxation (form No. 26.5-5)" to the Order:

after the words "the taxpayer is considered lost the right to use of patent system of the taxation" to add with the words "and switched over to general regime of the taxation";

the words "other tax regime" in the corresponding case shall be replaced with words "general regime of the taxation" in the corresponding case;

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