LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 29, 2012 No. PA-4-6/22635 @

About the organization of accounting in tax authorities of individual entrepreneurs as the taxpayers applying patent system of the taxation according to the Federal Law of 25.06.2012 No. 94-FZ

For the purpose of the organization of work on accounting of individual entrepreneurs as the taxpayers applying patent system of the taxation according to the Federal Law 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 Federal Law N 94-FZ), I report the following.

The above-named Federal Law Tax Code of the Russian Federation (further - the Code) it is added with Chapter 26.5 Patent system of the taxation.

1. According to Item 1 of article 346.46 of the Code which became effective since December 1, 2012 registration of the individual entrepreneur as the taxpayer applying patent system of the taxation is performed by tax authority in which he filed petition on receipt of the patent, based on the specified statement within five days from the date of its obtaining.

Date of statement of the individual entrepreneur on accounting in tax authority on the basis provided by this Item is the patent effective date.

Registration as the individual entrepreneur applying patent system of the taxation is performed in case of lack of the basis for refusal by tax authority in issue to the individual entrepreneur of the patent specified in item 4 of article 346.45 of the Code.

If by tax authority it is refused to the individual entrepreneur patent grant on the right of use of patent system of the taxation, its statement on accounting in tax authority as the individual entrepreneur applying patent system of the taxation is not performed.

The tax authority shall issue (to direct the registered mail) to the individual entrepreneur (his representative) the notification on registration in tax authority in the Accounting form N 2-3 - together with the patent for the right of use of patent system of the taxation (N 26.5-P form).

When obtaining in subsequent tax authority in the place of statement of the individual entrepreneur on accounting as the individual entrepreneur applying patent system of the taxation, the statement on receipt of other patent to the individual entrepreneur who stays on the registry in this tax authority on this basis its repeated registration on this basis it is not performed, and in the Unified state register of taxpayers (further - EGRN) by tax authority enter data on the granted patent based on the specified statement.

The tax authorities other than tax authority at the place of residence of the individual entrepreneur which performed registration of the individual entrepreneur as the individual entrepreneur applying patent system of the taxation shall according to Item 2.2.6 of the Procedure and conditions of assignment, application, and also change of identification taxpayer number in case of registration, removal from accounting of the legal entities and physical persons approved by the order of the Ministry of Taxes and Tax Collection of Russia of 03.03.2004 of N BG-3-09/178 @ to report on communication channels in tax authority at the place of residence about statement it on accounting within one working day from the date of statement of the individual entrepreneur on accounting in this tax authority for inclusion of data in EGRN.

2. According to Item 2 of article 346.46 of the Code removal from accounting in tax authority of the individual entrepreneur applying patent system of the taxation is performed within five days from the date of expiration of the patent.

Removal from accounting in tax authority of the individual entrepreneur staying on the registry in tax authority in connection with use of patent system of the taxation and holding at the same time several patents which are granted in the territory of one subject of the Russian Federation is performed by tax authority after effective period of all patents.

Date of removal from accounting in tax authority in this case is expiry date of the last patent.

According to Item 3 of article 346.46 of the Code removal from accounting in tax authority of the individual entrepreneur who lost the right to use of patent system of the taxation and switched over to general regime of the taxation or stopped business activity to which the patent system of the taxation is applied, it is performed within five days from the date of obtaining by tax authority of the application submitted in tax authority according to Item 8 of Article 346.45 of this Code. In the same time the tax authority shall issue (to direct the registered mail) to the individual entrepreneur (his representative) the withdrawal notice from accounting in tax authority in form N 2-4-Uchet2.

Date of removal from accounting in tax authority of the individual entrepreneur is date of transition of the individual entrepreneur to general regime of the taxation or date of the termination of business activity to which the patent system of the taxation was applied.

The tax authority which performed based on the statement for loss of the right to use of patent system of the taxation (the N 26.5-3) form removal from accounting of the individual entrepreneur who lost the right to use of patent system of the taxation and switched over to general regime of the taxation, shall determine according to the EGRN federal database availability (absence) of registrations of this individual entrepreneur as the individual entrepreneur applying patent system of the taxation in other tax authorities. In case of availability of such statements the specified tax authority sends to other tax authorities in the place of statement of the individual entrepreneur on accounting on this basis of the data on removal it from accounting in connection with loss of the right to use of patent system of the taxation within one working day from the date of removal it from accounting.

The tax authorities which received the specified data on removal from accounting of the individual entrepreneur perform removal it from accounting within five days from the date of their obtaining and in the same time issue (direct the registered mail) to the individual entrepreneur (his representative) the withdrawal notice from accounting in tax authority in the Accounting form N 2-4 - 2, and also send data on removal from accounting of the individual entrepreneur to tax authority in the place of his residence within one working day from the date of removal of the individual entrepreneur from accounting in this tax authority for inclusion of data in EGRN.

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