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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of November 12, 2013 No. ED-4-3/20206 @

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 30.09.2013 No. 03-11-09/40318) on use of patent system of the taxation.

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 Ministry of Finance of the Russian Federation

of September 30, 2013 No. 03-11-09/40318

The department of tax and customs and tariff policy considered according to the letter the draft of the answer to the letter on use of patent system of the taxation and reports the following.

According to Item 7 of article 346.43 of the Tax Code of the Russian Federation (further - the Code) the minimum size potentially possible to receipt of annual earnings by the individual entrepreneur by all types of business activity to which the patent system of the taxation can be applied, there cannot be less than 100 thousand rubles, and its maximum size cannot exceed 1 million rubles if other is not stipulated in Item the 8th article 346.43 of the Code.

According to the subitem 4 of Item 8 of article 346.43 of the Code on business activity in the sphere of rendering services in leasing the maximum size potentially possible to receipt of annual earnings by the individual entrepreneur no more than by 10 times has the right to increase (employment) of residential and non-residential premises, dachas, the parcels of land belonging to the individual entrepreneur on the property right, subjects of the Russian Federation.

Thus, the size potentially possible to receipt of annual earnings by the individual entrepreneur on 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 can be increased to 10 million rubles.

According to the subitem 6 of Item 1 of article 2 of the Law of the Samara region of 27.11.2012 No. 117-GD "About patent system of the taxation in the territory of the Samara region" (further - the Law) the size potentially possible to receipt of annual earnings by the individual entrepreneur for the sake of appearances of business activity "leasing (employment) of residential and non-residential premises, dachas, the parcels of land belonging to the individual entrepreneur on the property right", stipulated in Item 19.3 articles 1 of the Law, is established in the amount of 12 000 rubles for square meter of the area on each isolated object.

At the same time the item 4 of article 2 of the Law by the above-stated type of business activity establishes the maximum size potentially possible to receipt of annual earnings by the individual entrepreneur in 10 million rubles.

According to Item 1 of article 346.48 of the Code the tax base taxpayers of patent system of the taxation is determined as monetary value potentially possible to receipt of annual earnings by the individual entrepreneur by the form of business activity to which the patent system of the taxation according to Chapter 26.5 of the Code established for calendar year by the law of the subject of the Russian Federation is applied.

Proceeding from it if the size determined in the settlement way potentially possible to receipt of annual earnings by the individual entrepreneur in the amount of 31 021 080 rubles (the area of the leased objects - 2585, square meter, increased by 12 000 rub) exceeds the maximum size established by the Law, tax base for calculation of the tax paid in connection with use of patent system of the taxation in 2013 will be the maximum size potentially possible to receipt of annual earnings by the individual entrepreneur, established by the Law for calendar year by the above-stated type of business activity, - 10 million rubles.

Deputy director of Department

R. A. Saakian


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