LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of November 19, 2012 No. ED-4-3/19428 @

About procedure for reduction of cost of the patent for the amount of insurance premiums

Item 19 of article 1 of the Federal Law of 28.11.2011 N 338-FZ "About modification of part the second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation" (further - the Federal Law N 338-FZ) to Item 3 of article 346.21 of the Code made changes which provide that the above-stated restriction on reduction of tax amount does not extend to SP, not making payments and other remunerations to physical persons and paying insurance premiums to the Pension Fund of the Russian Federation and funds of compulsory medical insurance in the amount of, determined proceeding from the cost of insurance year.

According to Item 3 of article 6 of the Federal law N 338-FZ the above-stated change became effective since January 1, 2012.

With respect thereto the SP, not making payments and other remunerations to physical persons and the paying insurance premiums in the Pension Fund of the Russian Federation and funds of compulsory medical insurance in the amount of determined proceeding from the cost of insurance year, having the right to reduce tax amount, the simplified tax system paid in connection with application for 2012 on the above-stated insurance premiums without restriction.

Therefore based on Item 3 of article 346.21 of the Code (in edition of the Federal Law N 338-FZ) the rest of cost of the patent for 2012 at SP, not making payments and other remunerations to physical persons and paying insurance premiums to the Pension Fund of the Russian Federation and funds of compulsory medical insurance 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.

For example, if the SP grants the patent from 01.04.2011 on 31.03.2012, that the rest of cost of the patent falling on 2012 is calculated with effective period by division of cost of the patent on the number of months on which it is issued (12 months), and is multiplied on the number of months of action of the patent in 2012 (3 months: January - March), i.e., by example, for 2012 falls 1/4 part of cost of the patent. Respectively, this 1/4 part of cost of the patent can be completely reduced by the amount paid for January - March, 2012 of the insurance premiums calculated proceeding from insurance year.

At the same time, 1/3 costs of the patent, paid on term 25.04.2011 to reduction are not subject.

The rest of cost of the patent falling on 2011 can be reduced by SP no more, than by 50% of the cost of the patent falling on 2011 (example of 1 appendix to this letter).

Other example, the patent is granted for the term of 01.12.2011 of 31.11.2012, therefore, the rest of cost of the patent (2/3 costs of the patent) to payment on term 25.12.2012 completely falls on 2012. In that case, the rest of cost of the patent can be reduced by the amount of the insurance premiums paid for the corresponding period of time without restriction (example 2 appendices to this letter). At the same time, we pay attention as only the rest of cost of the patent paid to SP by the second payment is subject to reduction, reduction of cost of the patent can be made within no more than 2/3 of its costs.

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

Appendix

Example 1.

The cost of the patent - 13 500 rubles

Effective period - from 01.04.2011 on 31.03.201

The 1st payment on term 25.04.2011 - 1/3 of the cost of the patent

4 500 rubles - are not subject to reduction;

The 2nd payment on term 25.04.2012 - the rest (2/3) of the cost of the patent

9 000 rubles - decrease by the amount of insurance premiums in the following procedure:

- the rest of cost of the patent falling on 2012 (January - March),

3 375 rubles (13 500: 12 x 3) - it can be completely reduced by the amount paid for January - March, 2012 of the insurance premiums calculated proceeding from insurance year;

- the rest of cost of the patent falling on 2011

5 625 rubles (9 000 - 3 375) - it can be reduced by the amount paid for April - December, 2011 of the insurance premiums expected proceeding from insurance year, but no more than 50% of the cost of the patent falling on 2011, i.e. no more than on the 5th 062, 5 rubles (50% x (13 500 - 3 375)).

In total cost of the patent it is possible to reduce by the 8th 437, 5 rubles (3 375 + 5 062,5).

Example 2.

The cost of the patent - 13 500 rubles

Effective period - from 01.12.2011 till 31.11.2012

The 1st payment on term 25.12.2011 - 1/3 of the cost of the patent

4 500 rubles - are not subject to reduction;

The 2nd payment on term 25.12.2012 - the rest (2/3) of the cost of the patent

9 000 rubles - completely decrease by the amount paid for January - November, 2012 of the insurance premiums calculated proceeding from insurance year.

The cost of the patent can be reduced by 9 000 rubles.

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