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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of November 12, 2013 No. ED-4-3/20205 @

About the organization of work on monitoring of the legislation of the Russian Federation

For the purpose of the organization of work on monitoring of the legislation of subjects of the Russian Federation on establishment of the sizes potentially possible to receipt of annual earnings by the individual entrepreneur (further - potential annual earnings) by types of business activity concerning which in the territory of the subject the patent system of the taxation is entered (further - PSN), the Federal Tax Service reports the following.

The laws of subjects of the Russian Federation establish the sizes of potential annual earnings by all types of business activity to which PSN is applied. At the same time subjects of the Russian Federation are granted the right to differentiate potential annual earnings according to Item 8 of article 346.43 of the Tax Code of the Russian Federation (further - the Code) with certain restrictions:

First, it is allowed to differentiate the types of business activity specified in Item 2 of article 346.43 of the Code. However it is possible to do it only if such differentiation is provided by the All-Russian qualifier of services to the population of OK 002-93 (OKUN) approved by the resolution of Gosstandart of Russia of 28.06.1993 No. 163 or the All-Russian Classifier of Economic Activities of OK 029-2001 (the Edition KDES 1) (RCEAP) approved by the resolution of Gosstandart of Russia of 06.11.2001 No. 454 Sr.

So, the subitem 10 of Item 2 of article 346.43 of the Code provides application of PSN concerning rendering motor transportation services in transportation of goods by road transport, and the subitem 11 of Item 2 of the specified Article - concerning rendering services in transportation of passengers by road transport.

Motor transportation services in transportation of passengers by road transport are subdivided by RCEAP into "The intracity motor (bus) passenger traffic submitting to the schedule" (code 60.21.11), "The suburban motor (bus) passenger traffic submitting to the schedule" (code 60.21.12), "The long-distance motor (bus) passenger traffic submitting to the schedule" (code 60.21.13), "The international motor (bus) passenger traffic submitting to the schedule" (code 60.21.14), "Activities of taxi" (code 60.22).

Activities of road load carrying transport are subdivided into "Activities of road load specialized transport" (code 60.24.1) and "Activities of road load unspecialized transport" (code 60.24.2).

With respect thereto, in case of approval of potential annual earnings when rendering motor transportation services its differentiation taking into account the called provisions RCEAP is possible.

Differentiation of motor transportation services depending on vehicle capacity or from quantity of seats is not provided by the called All-Russian qualifiers and therefore for the purposes of Chapter 26.5 "Patent system of the taxation" of the Code it shall not be applied.

In case of approval of potential annual earnings by the form of business activity in the sphere of rendering services in leasing (employment) of residential and non-residential premises, dachas, the parcels of land belonging to the individual entrepreneur on the property right (the subitem 19 of Item 2 of article 346.43 of the Code), subjects of the Russian Federation can differentiate it according to OKUN on services:

- on lease of dwelling stock (code 803101);

- on lease of non-residential fund (code 803102).

Secondly, to establish the additional list of types of business activity when which implementing application of PSN is possible. At the same time the specified types of activity shall belong to household services according to OKUN.

For example, PSN can be applied to business activity in the sphere of rendering services in repair of furniture (the subitem 7 of Item 2 of article 346.43 of the Code) and in the sphere of rendering services in repair of housing and other constructions (the subitem 12 of Item 2 of article 346.43 of the Code).

OKUN is provided the Section of household services in production and repair of furniture (code 014000) in which services in production of furniture (code 014100) and services in repair of furniture (code 014200) are allocated. In the Section of household services in repair and construction of housing and other constructions (code 016000) services in repair of housing and other constructions (code 016100) and to construction of housing and other constructions (code 016200) are allocated.

Therefore subjects of the Russian Federation in case of adoption of the laws on PSN can provide in structure of the additional list of the types of business activity relating to household services to which this system of the taxation, service in production of furniture and service in construction of housing and other constructions is applied.

Thirdly, to establish the size of potential annual earnings depending on the average number of hired employees, the number of vehicles, quantities of the isolated objects (areas) (concerning leasing of rooms of retail trade and services of public catering).

At the same time we pay attention that the possibility of differentiation of potential annual earnings depending on the place of conducting business activity is not provided by Chapter 26.5 of the Code therefore subjects of the Russian Federation have no right to enter such gradation.

Fourthly, to increase the maximum size of potential annual earnings:

- no more than by 3 times - by the types of business activity specified in subitems 9, of 10, of 11, of 32, of 33, of 38, of 42, 43 Items 2 of article 346.43 of the Code;

- no more than by 5 times - by all types of business activity to which it is applied by PSN performed in the territory of the city with population more than 1 million people;

- no more than by 10 times - by the types of business activity specified in subitems 19, 45 - 47 Items 2 of article 346.43 of the Code.

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