LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of February 4, 2013 No. ED-4-3/1458 @

About the direction of the letter Miisterstva of finance of the Russian Federation of 28.01.2013 No. 03-11-09/10

The Federal Tax Service directs for data and use in work the letter of the Ministry of Finance of the Russian Federation of 28.01.2013 N 03-11-09/10 with explanations concerning payment procedure of the tax paid in connection with use of patent system of the taxation.

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

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of January 28, 2013 No. 03-11-09/10

In connection with the letter of January 18, 2013 of N ED-4-3/394 @ concerning payment procedure of the tax paid in case of use of patent system of the taxation, the Department of tax and customs and tariff policy reports the following.

According to Item 2 of article 346.51 of the Tax Code of the Russian Federation the individual entrepreneur who passed to patent system of the taxation makes the tax discharge in the place of registration in tax authority:

1) if the patent is taken out for a period of up to six months, - in the amount of full amount of tax no later than twenty five calendar days after the beginning of action of the patent in time;

2) if the patent is taken out for a period of six months about calendar year:

in the amount of one third of tax amount in time no later than twenty five calendar days after the beginning of action of the patent;

in the amount of two thirds of tax amount in time no later than thirty calendar days about day of the termination of tax period.

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