Recently, more and more entrepreneurs are abandoning UTII. The issue of switching to a different taxation system is not at all simple, since the patent system proposed by the Ministry of Finance has many "gaps" and ambiguities that baffle many government bodies.
Instructions
Step 1
Write a statement of your desire to switch to a patent taxation system. Be sure to indicate the type of activity, since not all types of UTII can be rejected. This information is contained in clause 2 of article 346.25.2 of the Tax Code of the Russian Federation.
Step 2
Prepare copies of basic documents: passport, taxpayer certificate, certificate of state registration as an individual entrepreneur, as well as an extract from the USRIP.
Step 3
Submit an application with copies of documents to the tax office at the place of registration as an individual entrepreneur.
Step 4
Wait ten days for the tax authority to check the documents and decide whether to grant you a patent or notify you of a refusal to grant it. Be aware that you will only be given permission if you do not have employees under both civil and labor contracts.
Step 5
The tax authority will offer you a patent for one quarter, six months, nine months, or a year. Choose the option that suits you.
Step 6
Get a patent, the value of which is defined as the product of potential income and a tax rate of six percent.
Step 7
Pay one third of the cost of the patent within 25 days after starting a business on its basis.
Step 8
After the expiration of the patent, you must deposit the remaining amount within 25 days, which can be reduced by fixed pension contributions.
Step 9
Remember that a patent is valid only in the subject of the Federation where you received it. Therefore, in order to do business in another area, you need to acquire a patent there as well. Consequently, you are subject to double taxation. If there is a violation of the rules for the application of the patent system, then the entrepreneur starts paying taxes according to the general system, and the cost of the patent is not returned to him.
