you need
  • - application form;
  • - money to pay for the cost of the patent.
For a start will have to find out whether you have the right to the "simplified tax system" on the basis of patent .To do this, you have to be in the status of an individual entrepreneur, have srednemnaemnyh employee, and the view of your activities for which you are applying for a patent must be included in the list presented in Chapter 26.3.Tax Code.Basically it is a variety of household services to the population.The annual income must not exceed the legal limit, after which the right to the "simplified taxation" is lost.
But that's not all.Does its entrepreneurs to use the simplified
tax system, based on a patent , local authorities decide a particular region.They also have the right to choose the activities listed in the Tax Code, which provides for a right of each and to establish a single cost patent .
If in your area there is no law on the application of the simplified system of taxation based on patent , therefore, will have to forget about this possibility.
If all goes well, you should contact your tax office with a statement about the transition to a simplified system of taxation based on patent indicating the type of activity.
Statement on Form 26.2.P-1 can be taken in a tax or on the Internet.
course, your activity should be among your NACE codes.If you forget to specify it when filling the application for registration as an entrepreneur, you have to first make the necessary izmeneniya.Podat statement you should not later than one month from the date when you plan to go for a patent.The validity of the patent you may choose yourself.The options are from one month to one year.
Within 10 days of the tax shall issue a patent or a reasoned refusal.
If successful outcome of the first third of the cost of the patent must be made within 25 calendar days from the start of its operation.For example, if a patent is valid from January 1, the third of this amount should be paid until January 25.The remaining two-thirds needed to make not later than within 25 days after the expiry of the patent : if the patent was issued on January 1, for a month, until February 25, as if for a year - until January 25 next year.
cost patent and payment details can be clarified with the tax.