To obtain a patent for entrepreneurial activity in a simplified form is not so much and difficult as it initially seems. This patent for IP was introduced so that the businessman had the opportunity to create convenient conditions for growth and active development of his business.
So, let's talk about which category of entrepreneurs can get a patent for entrepreneurial activity.
Firstly, I want to immediately note that switching to a patent USN or not is a purely personal matter. It may be that the IP patent for tax payment does not completely satisfy the entrepreneur, and in this case, after the patent expires, the entrepreneur may return to the old tax payment system.
To get a patent for entrepreneurial activity can only:
- Those businessmen who are engaged in business and the number of their employees is not more than five.
- Those businessmen whose field of activity is directed in two or more directions.
To approve a patent, a person must write a statement in the tax office, where the IP certificate was received no later than 31 days before the start of the special regime (this condition is stipulated by paragraph 5, article 346 of the Tax Code of the Russian Federation). An example, which indicates exactly how to write a statement, is in each tax office. After the application has been submitted it must be accepted or rejected within ten business days. In the event that the application is accepted, the person who filed it will receive a patent. The period for which it is possible to acquire a patent ranges from 31 days to one year.
It should be noted that a patent for entrepreneurial activity can fully replace the payment of certain taxes. The following is a list of taxes that this patent can replace.
- A single tax that is levied upon with the entrepreneur under the usual STS.
- Private property tax.
- PIT and UST.
- The value added tax, however, does not include operations that are carried out under a partnership or import agreement.
You can pay less for a patent. Payment for it can be made less by paying an insurance premium for the entrepreneur himself and the people who work for him. This procedure can be carried out after the second patent fee has been paid. However, if we take into account that a businessman has the opportunity to hire up to five people, then this contribution can be quite small.
Leading experts who work in the Ministry of Finance of Russia believe that this payment cannot be reduced by more than half its value. This information is based on the fact that the patent is one of the varieties of the simplified tax system, which is applied and regulated by Chapter 26.2 of the Tax Code of the Russian Federation. If we take into account the third paragraph, articles No. 346.21 of the Tax Code, then it is possible to reduce the price of a patent, however, by no more than 50 percent.
Everything is even more complicated here. Take into account the fact that since the beginning of 2009, the second paragraph of the first paragraph in Article No. 346.25.1 of the Tax Code of Russia has lost its legal force. For those who do not know, this article indicates the rule on the relationship of a patent and an ordinary so-called “simplification”. It turns out that the entrepreneur has every right to reduce the cost of his patent, by the size of the entire amount of his contributions to the pension fund, despite the fact that the Tax Inspectorate itself refers to this. I would also like to note that this letter says that reducing the cost of a patent by paying sickness benefits to employees or other reasons that prevent them from working is illegal. In this case, it is already useless to argue - because there is no way to quarrel with the legislation.