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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of October 17, 2013 No. ED-4-3/18591 @

About the direction of explanations of the Ministry of Finance of the Russian Federation

The Federal Tax Service directs for data and use in work of explanation of the Ministry of Finance of the Russian Federation (the letter of 23.09.2013 No. 03-11-09/39218) on procedure for recalculation of size of the tax paid in case of use of patent system of the taxation according to the actual duration of action of the patent in case of the termination by the individual entrepreneur of implementation of business activity to which the specified special tax regime, before expiration of the patent was applied.

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

Valid counselor of state of the Russian Federation 3 classes

D. V. Egorov


 

Appendix

Letter of the Ministry of Finance of the Russian Federation

of September 23, 2013 No. 03-11-09/39218

In connection with the letter the Department of tax and customs and tariff policy considered the draft of the letter on procedure for recalculation of size of the tax paid in case of use of patent system of the taxation according to the actual duration of action of the patent in case of the termination by the individual entrepreneur of implementation of business activity to which the specified special tax regime was applied, before expiration of the patent and reports the following.

According to Item 8 of article 346.45 of the Tax Code of the Russian Federation (further - the Code) the individual entrepreneur shall declare in tax authority loss of the right to use of patent system of the taxation on the bases specified in Item 6 of article 346.45 of the Code and transition to general regime of the taxation or the termination of business activity to which the patent system of the taxation, within 10 calendar days from the date of approach of the circumstance which is the basis for loss of the right to use of patent system of the taxation or from the date of the termination of business activity to which the patent system of the taxation was applied is applied.

Based on article 346.49 of the Code tax period in case of application of the above-named special tax regime calendar year is recognized. If based on Item 5 of article 346.45 of the Code the patent is granted for the term of less calendar year, tax period the term for which the patent is granted is recognized. If the individual entrepreneur stopped business activity to which the patent system of the taxation was applied, before expiration of the patent, tax period the period since the beginning of action of the patent before date of the termination of such activities specified in the application submitted in tax authority according to Item 8 of article 346.45 of the Code is recognized.

The tax is estimated as the percentage share of tax base corresponding to the tax rate. In case of receipt by the individual entrepreneur of the patent for term less than twelve months the tax is calculated by division of the size potentially possible to receipt of annual earnings by the individual entrepreneur for twelve months and multiplication of the received result on the number of months of term for which the patent (Item 1 of article 346.51 of the Code) is granted.

According to Item 1 of article 55 of the Code the tax period is understood as calendar year or other period of time in relation to separate taxes upon termination of which the tax base is determined and the tax amount which is subject to payment is estimated.

Considering stated, in case of the termination by the individual entrepreneur of implementation of type of business activity to which the patent system of the taxation was applied, before expiration of the patent the size of the tax paid in case of application of the specified special tax regime is subject to recalculation proceeding from the actual period of time of implementation of the specified type of business activity in calendar days.

If in case of recalculation at the individual entrepreneur who paid in stipulated in Item 2 articles 346.51 of the Code terms earlier estimated tax amount appears:

- the overpayment on tax, it has the right, having submitted the corresponding application, to return or offset it on account of payment of other taxes according to the procedure, stipulated in Article 78 Codes;

- the tax amount to surcharge, proceeding from existing rules of the Code the estimated tax amount is subject to payment no later than the terms specified in the patent.

Department director

I. V. Trunin


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