Delayed payment of taxes fits into the patent system

30th July 2015

The Government of the Russian Federation is ready to soften the consequences of delay in the payment of taxes for individual entrepreneurs who use the patent system of taxation. This follows from the Government comment on a draft federal law № 688038-6 “On Amendments to Article 346.45 and 346.46 of the Tax Code of the Russian Federation”, which was introduced by the Legislative Assembly of the Chelyabinsk region. Whereas the authors of the initiative insisted that individual entrepreneurs should not be deprived of the right to a preferential order in the event of late payment of taxes, the Government of Russian Federation is ready to give entrepreneurs 30 days to eliminate the delay.

The Cabinet supported the draft law to soften the consequences of delay in the payment of taxes for individual entrepreneurs who use the patent system of taxation. The project was submitted to the State Duma of the Russian Federation by the Legislative Assembly of the Chelyabinsk region on 26 December 2014. The authors of the amendments propose to eliminate late payment of tax from the list of grounds for the loss of the right to use the patent system of taxation. The developers of the initiative explained that, it often happens in practice that entrepreneurs cannot pay the tax on time for various reasons – in this case they are forced to change it to the common system of taxation and pay personal income tax, VAT and individual property tax. Amounts accrued to entrepreneurs in such a situation may exceed the cost of the patent in several times.

At the same time, as noted in the explanatory note to the document, such effects occur regardless of the period and the amount of delayed payment of tax: “Tax evasion in the amount of 1 ruble has the same effects as the non-payment of tax in the amount of 100 thousand rubles”. Instead, the Legislative Assembly of the Chelyabinsk region proposes to use the general rule – the fine for each day of delay.

The Russian government supports the draft law as a whole, but with one remark. Thus, the Government proposes all the same to save the possibility of loss of the right to use the patent system, but only if the delay is not resolved within 30 days from the expiration date of the tax payment.

Let us remind that the patent system is applicable only to individual entrepreneurs engaged in certain activities (for example, a photo studio, veterinary services, lease of premises or land belonging to the individual entrepreneurs), whose annual income does not exceed the number set by the region (it cannot be more than 1 million rubles). The rate is 6% of the potential annual income of the entrepreneur, and for the first-time entrepreneurs from 1 January 2015, the region may set the rate of 0 percent for two years.

In 2015 the deadlines for payment of tax for those who use the patent system were also extended. So, having received a patent for a period of up to six months, the taxpayer shall pay the full amount of tax not later than the expiration date of the patent (earlier – not later than 25 days after the commence of patent). If a patent is issued for up to a year, one third of the tax shall be paid no later than 90 days after the commence of patent (previously – 25 days), and the remaining  amount not later than its expiry date (previously – no later than 30 days before the expiration).

Source: Kommersant

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