LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of October 31, 2012 No. ED-4-3/18419 @

About procedure for recalculation of cost of the patent

Due to the arriving requests from tax authorities and taxpayers of 25.06.2012 N 94-FZ "About modification of parts the first and second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation" (further - the Law N 94-FZ) the Federal Tax Service reports the following about procedure for application of provisions of article 8 of the Federal Law.

The specified Law N 94-FZ since January 1, 2013 enters patent system of the taxation and application by individual entrepreneurs (further - SP) simplified taxation system on the basis of the patent, the stipulated in Article 346.25.1 Tax Code of the Russian Federation stops.

From the moment of publication of the Law N 94-FZ (about 25.06.2012) patents, stipulated in Article 346.25.1 Codes, are issued by effective period no later than December 31, 2012. Earlier granted patents which effective period expires after January 1, 2013 are effective till December 31, 2012 inclusive. Their cost is subject to recalculation according to the actual duration of action of the patent (Item 3 of Article 8, part 3 of article 9 of the Law N 94-FZ).

In this regard tax authorities shall make recalculation of cost of the patent on the following algorithm:

Cost of the patent for settlement period = joint venture (year) / 12 months x SDP,

where the joint venture (year) - annual value of the patent;

SDP - patent effective period (the number of months from patent effective date on December 31, 2012).

For example, if the cost of the annual patent, with effective period on 31.05.2013, constitutes from 01.06.2012 22 500 rub, then the cost of the patent for month is equal to 1 875 rub, the counted amount for seven months (the period of action of the patent to 31.12.2012) constitutes - 13 125 rub.

Owing to Item 8 of article 346.25.1 of the Code of SP shall pay 1/3 costs of the patent within 25 calendar days after the beginning of implementation of business activity on the basis of the patent. 1/3 costs of the patent (by the example stated above, 25.06.2012 shall pay to SP on term to the budget 7 500 rub) shall pay To est, IP at which patents with the passing effective period for 2013 are held to the budget. Respectively this amount is reflected in the RSB card.

However owing to the above-stated changes made by the Law N 94-FZ, the cost of the patent is changed, therefore, it is necessary to count payment amount on the first term as follows:

The cost of the patent for settlement period x 1/3 (by example, the amount to charge on payment due date 25.06.2012 will constitute 4 375 rub (13 125 rub / 3)).

In this case, FNS of Russia considers necessary to modify in the RSB card the added payment amounts on the first payment due date.

For this purpose in the RSB card operation of reduction of charges on the first payment due date (by example, in the RSB card the added amount on term 25.06.2012 is subject to reduction by 3 125 rub (7 500 rub - 4 375 rub)) is performed.

The overpayment which arose in this regard is subject to offsetting on account of payment of the remained patent amount.

According to Item 10 of article 346.25.1 of the Code payment of the rest of cost of the patent is made by the taxpayer no later than 25 calendar days from the date of the end of the period for which the patent was taken out. In this case end date of action of the patent will be 31.12.2012.

Thus, payment of the rest of cost of the patent is in that case made by the taxpayer on term 25.01.2013. The size of the rest of the patent is determined as follows:

The cost of the patent for settlement period minus cost of the patent for settlement period x 1/3 (by example, the amount to charge on payment due date 25.01.2013 will constitute 8 750 rub (13 125 rub - 4 375 rub).

At the same time, the rest of cost of the patent at SP, not making payments and other remunerations to physical persons and paying insurance premiums to the RPF and Federal Compulsory Health Insurance Fund in the amount of determined proceeding from the cost of insurance year can be reduced by the amount of the insurance premiums paid for the corresponding period of time without restriction.

And, as only the rest of cost of the patent paid to SP by the second payment is subject to reduction, stated above by SP can make reduction of cost of the patent within no more than 2/3 of its costs (the counted cost of the patent). In our example - no more, than for 8 750 rub.

For those the SP operates restriction for deduction of compulsory insurance premiums in the amount of 50% of cost of the patent on the patent which have hired employees, i.e. the rest of cost of the patent can be reduced by SP no more, than by 50% of cost of the patent. In our example - no more, than on the 6th 562, 5 rub (13 125 rub x 50%).

The cost of the patent of SP which is excessively paid to the budget has the right according to the statement to return or offset on account of payment of other taxes, in particular on account of payment of cost according to the new patent, according to the procedure, stipulated in Article 78 Codes.

FNS of Russia charges to the Departments of FNS of Russia:

1. Bring this letter to subordinated tax authorities;

2. After completion of the software to organize work on recalculation of cost of patents, having taken into account that replacement of earlier granted patents for new patents will not be made, the payment due date of the rest of cost of the patent is established not later 25.01.2013;

3. Organize work on informing SP:

- about change of effective period of the patents which are taken out by them till 31.12.2012;

- about the new counted cost of such patents (the approximate form of the message is given in appendix to this letter).

- about change of payment due date of the rest of cost of the patent;

- about possibility of reduction of the rest of cost of the patent for the amount of the insurance premiums paid for the period actions of the patent. At the same time to suggest SP to notify tax authority on reduction of the second payment by the amount of insurance premiums;

- about the Russian Federation of patent system of the taxation which is again entered by the laws of subjects and about fixed term of filing of application on receipt of the patent - no later than December 20, 2012 for those who want to take out the patent since January 1, 2013.

Appendix

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