According to Federal Law No. 101-FZ, an entrepreneur can switch to a new system of a simplified taxation system when carrying out his activities on the basis of a patent. But you can act in this way only if the authorities of the subject of the Federation in which you live have adopted the appropriate laws. If there are any, your type of activity corresponds to the approved list, you need to obtain and pay for a patent.
Instructions
Step 1
Read paragraph 2 of Art. 346.25.1 of the Tax Code of the Russian Federation. It lists those types of activities that fall under the ability to use the simplified taxation system, acting under a patent. There are a little less than 60 such types of activities, and these include, for example, sewing and repairing clothes and shoes, manufacturing and repairing furniture, repairing household appliances, hairdressing and beauty services, transporting passengers and goods.
Step 2
As an entrepreneur using the simplified taxation system, you are exempt from paying certain taxes: personal income tax, UST, property tax and VAT (except for imported goods imported into the territory of the Russian Federation). Instead of paying a flat tax, you pay the cost of the patent. It is valid for a quarter, six months, 9 months or 1 year and is not limited to the current year.
Step 3
Calculate the cost of a patent. Find out the amount of potential annual income for your type of activity, the amount of which is different in each region. Check it with the tax office at the place of registration. Multiply the amount of potential annual income by the tax rate, which is 6% (clause 1 of article 346.20 of the Tax Code of the Russian Federation). If the patent is less than 1 year old, adjust the annual income according to the duration of the patent.
Step 4
No later than 1 month before the planned start of work on the simplified taxation system, write and submit to the tax office an application for a patent in the form No. 26.2. P-1, established by order of the Federal Tax Service of August 31, 2005 No. SAE-3-22 / 417.
Step 5
Your application must be reviewed within 10 days. After this time, you will receive a patent in form No. 26.2. P or a notice of rejection. After obtaining a patent, you can start working on it from the 1st day of the first month of the quarter.
Step 6
You must pay for the patent in two installments. Pay the first part in the amount of a third of its value on time, no later than 25 calendar days after you started your activity on the basis of the patent. If this condition is not met, the tax authorities have the right to revoke your patent for the entire period of its validity.
Step 7
The remaining amount, which is equal to two-thirds of the value of the patent, must be paid no later than 25 days after the patent has expired. Reduce this amount by the amount you paid in mandatory retirement insurance premiums paid during the patent period, but not more than half the patent fee.
