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ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 14, 2012 No. MMB-7-3/957 @

About approval of document forms for use of patent system of the taxation

(as amended on 17-11-2014)

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, N 32, Art. 3340; 2012, N 26, 3447) I order to the Art.:

1. Approve:

1.1. Ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation of 17.11.2014 No. MMB-7-3/586 @

1.2. The "Notification on Patent Refusal (N 26.5-2) Form" form according to the appendix N 2 to this order.

1.3. Ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation of 27.08.2014 No. MMB-7-3/441 @

1.4. The recommended form "The Statement for the Termination of Business Activity to Which the Patent System of the Taxation Was Applied (the N 26.5-4) Form" according to the appendix N 4 to this order.

1.5. The "Message on Discrepancy to Requirements of Use of Patent System of the Taxation (N 26.5-5) Form" form according to the appendix N 5 to this order.

2. To Offices of the Federal Tax Service in subjects of the Russian Federation to bring this order to subordinate tax authorities and taxpayers.

3. This order becomes effective since January 1, 2013, except for Items 1.1 and 1.2 of this order.

4. Items 1.1 and 1.2 becomes effective from the date of the publication of this order.

5. To impose control of execution of this order on the deputy manager of the Federal Tax Service D. V. Egorov.

 

Head of the Federal Tax Service

M. V. Mishustin

Appendix No. 1

to the Order of the Federal Tax Service of the Russian Federation of December 14, 2012 No. MMB-7-3/957 @

Voided according to the Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation of 17.11.2014 No. MMB-7-3/586 @

Appendix No. 2

to the Order of the Federal Tax Service of the Russian Federation of December 14, 2012 No. MMB-7-3/957 @

See Appendix No. 2 (6Kb In original language)

Appendix No. 3

to the Order of the Federal Tax Service of the Russian Federation of December 14, 2012 No. MMB-7-3/957 @

Voided according to the Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation of 27.08.2014 No. MMB-7-3/441 @

Appendix No. 4

to the Order of the Federal Tax Service of the Russian Federation of December 14, 2012 No. MMB-7-3/957 @

See Appendix No. 4 (6Kb In original language)

 

Appendix No. 5

to the Order of the Federal Tax Service of the Russian Federation of December 14, 2012 No. MMB-7-3/957 @

 

It is approved

to the Order of FNS of Russia

from ____________ No. _____

 

Form on KND 1122025

 

Inspection Federal

  Tax Service

_______________________

(code of tax authority)

_______________________

 (stamp of tax

       body)

 

                                Message

                 about discrepancy to requirements of application

         patent system of the taxation (FORM No. 26.5-5) <1>

              from "__" ______________ 20 __ No. ____________

 

   Inspectorate of the Federal Tax Service ________________________________

___________________________________________________________________________

                    (name of tax authority)

reports that _____________________________________________________________

             (surname, name, middle name <2> of the individual entrepreneur in

                               instrumental case, INN)

                +-+

the subitem ¦ ¦ <*> Item 6 of article 346.45 Tax Code of the Russian Federation is violated.

                +-+

 

<*>

1 -   restriction     for    use   of patent  system is exceeded

the taxation, established    by the subitem 1  of Item 6  of Article 346.45

 The Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation), according to which

        income of the taxpayer gained since the beginning of calendar year from

the realization determined according to article 249 Tax Code of the Russian Federation by all types

business activity     to  which  it is applied

patent system  of the taxation,     and also   the simplified   system

the taxation, shall not exceed 60 million rubles;

 2 -   during  tax period       discrepancy was allowed

to the requirement, stipulated in Item the 5th      article 346.43 Tax Code of the Russian Federation, it agrees

to which in case of use of patent system of the taxation individual

the entrepreneur has the right to attract hired employees,   including on

to agreements of civil nature, which average number not

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