Obtaining a patent in everyday life is often called the transition of an individual entrepreneur to a simplified taxation system based on a patent. This frees the entrepreneur from many accounting procedures and often reduces the tax burden. But not everyone is entitled to this indulgence and is not applicable in every region.
It is necessary
- - application of the established form;
- - money to pay for the cost of the patent.
First you have to find out if you are entitled to a "simplified" patent based. To do this, you must be in the status of an individual entrepreneur, have an average employee, and the type of your activity for which you are applying for a patent must be included in the list given in chapter 26.3. Of the Tax Code of the Russian Federation. Basically, these are various household services to the population. The annual income must not exceed the limits established by law, after which the right to "simplified tax" is lost.
But that's not all. It is up to the local authorities of a particular region to provide their entrepreneurs with the opportunity to apply a simplified patent-based simplification. They also have the right to choose the types of activities listed in the Tax Code of the Russian Federation, for which to grant this right and establish a single patent value for each.
If in your region there is no law on the application of a simplified taxation system based on a patent, then you will have to forget about this opportunity.
If everything is in order, you should apply to your tax office with an application for the transition to a simplified taxation system based on a patent, indicating the type of activity.
An application in form 26.2.P-1 can be taken from the tax office or found on the Internet.
Of course, your type of activity should be among your OKVED codes. If you forgot to indicate it when filling out an application for registration as an entrepreneur, you will first have to make the necessary changes. You must submit an application no later than a month from the time you plan to switch to a patent. You can choose the term of the patent yourself. Possible options: from a month to a year.
Within 10 days, the tax office is obliged to issue a patent or a reasoned refusal.
In case of a successful outcome, the first third of the cost of the patent must be paid within 25 calendar days from the date of commencement of its validity. For example, if the patent is valid from January 1, then a third of this amount must be paid by January 25. The remaining two-thirds must be paid no later than within 25 days after the expiration of the patent: if the patent was issued from January 1 for a month, then until February 25, and if for a year - until January 25 of the next year.
The cost of the patent and details for payment can be clarified with the tax office.