The citizens of Russia, Lessors their apartments, garages and cottages, as well as dealing with a number of other activities related to real estate, there is one more opportunity to optimize the tax – to buy the patent. This well-forgotten old form of taxation legislation actualized in 2009. The so-called simplified tax system in the form of a patent has some significant advantages over conventional “uproschenku.” In Moscow, for example, a patent is beneficial to those whose income from the lease of property is from 720 rubles to 20 million rubles a year. Since 2010, the maximum amount of income from rental property increased to 60 million rubles. In this case the taxpayers do not need to provide to the tax authorities income tax return, you need only keep records of income.
Who will help optimize the patent tax
October 29, 2008 in Moscow passed the Law № 52 “About the simplified system of taxation in the form of patents,” according to which the territory of the capital was allowed to use this type of tax. The law contains a list of business activities and size of the potentially possible annual income for each of them (to calculate the value of the patent). The size of the potential annual income, which can be obtained by an individual entrepreneur, is set by each entity of the Russian Federation in its territory on their own.
Among those in the law of business activities subject to taxation in the form of a patent for real estate is the same: the transfer of the temporary possession and (or) use of garages, their own premises, and premises, erected on suburban plots. Their potential annual revenue for this activity in Moscow is set at 720,000 rubles.
How do I calculate the cost of patent
The cost of a patent is given by: Pat = 6% × × PD/12 M, where 6% – tax rate; PD – Potential annual revenue, and M – the number of months for which a patent is acquired.
Consider this example:
Individual entrepreneur rent some of their own apartments. He gets a monthly income of $ 150 thousand. In normal mode, a simplified tax he pays in a year: 150 thousand rubles × 12 months × 6% = 108 thousand rubles.
In the simple mode based on a patent it will pay for the year: 720 thousand rubles × 6% = 43.2 rubles.
Thus the cost of a patent may still reduce the amount of insurance contributions for mandatory pension insurance (this reduction occurs in the commission of the last payment for a patent).
At first glance, the benefit is obvious, however, you must carefully weigh all the arguments “for” and “against” the use of the patent system with qualified personnel.
How to move to a system of taxation in the form of a patent
Register as a business Muscovites can the Interdistrict Inspectorate of the Federal Tax Service of Russia № 46 of Moscow, and write an application for a patent – in an inspection at the place of residence (registration).
Statement on the transition to taxation in the form of a patent is applied to the tax not less than one month before the expected commencement date of the patent system. Within 10 days of the tax authority shall issue a patent or notification of refusal of the application of the patent system.
Payment of patent value in two stages: 1 / 3 the cost of a patent must be paid no later than 25 calendar days after the start of business on the basis of a patent. Payment of the remaining cost of the patent is made by the taxpayer not later than 25 calendar days from the end of the period for which has been patented.
Terms of use patent system
1. Go to the simplified taxation system based on a patent shall be entitled only to natural persons registered as individual entrepreneurs.
2. The patent system is used in the management of strictly defined by the law of business activities (the list of real estate transactions, see the Law № 52 “About the simplified system of taxation in the form of a patent”, Moscow). When renting real estate put a patent only to entrepreneurs, who give garages, apartment / room or home. If you are taking or plan to lease office, retail and other commercial spaces, to pass on taxation in the form of patents you can not.
3. Wishing to move to patent taxation entrepreneur has the right to engage employees, but their average number during the tax period (year) should not exceed five. In this case the calculation does not accept women who are on maternity leave, employees who are studying in educational institutions and is in the additional leave without pay, etc. To correctly calculate the average number of employees necessary to conduct timesheet time employees.
4. In 2009, the maximum annual income at which the individual entrepreneur has the right to use the patent system is 20 million (adjusted by a factor deflator), with 2010 the amount increased to 60 million rubles.
5. Patent term may be from one month to one calendar year. If the annual value of the patent was 43.2 thousand rubles, in the case of a patent for a shorter period of time its value will be proportionately smaller, for example, for 3 months – 10.8 thousand rubles. Thus the cost of a patent does not depend on the number of leased facilities, and income, as stated in the beginning, can not exceed the statutory size of the potentially possible annual income not exceeding, however, imposed restrictions.
The loss of patent rights of taxation
1. If you exceed the maximum size specified amount of annual income (20 million rubles in 2009, the year and 60 million – from 2010 year), the employer loses the right to use the patent system and automatically transferred to the general taxation regime from the beginning of the tax period in which he was granted a patent. Moreover, the excess of the fixed amount of income may be small, but even if it is reached at the end of the fiscal period (years), the scrip will have to consider taxes since the tax period. So before you buy a patent, contact the professionals who make projections of the tax burden and choose the optimum tax treatment.
2. Lose the right to use the patent and can be exceeded during the tax period the maximum allowable average number of employees. In this case, the taxpayer also transferred to the general taxation regime from the beginning of the tax period in which he was granted a patent.
3. In case of untimely payment of one third the cost of sole proprietorship of the patent also lose the right to work on the patent system, and must go to the general tax regime
What else should know about tax-Pat
A full order of applying the simplified taxation system based on a patent controlled by the article 346.25.1 RF Tax Code.
The decision on the applicability of individual entrepreneurs simplified tax system based on a patent on the territory of the Russian Federation shall be the laws of the Russian Federation subjects. The patent is valid only in the subject of the Russian Federation on whose territory it was issued. A taxpayer who has a patent in one subject of the Russian Federation shall be entitled to apply for another patent on the territory of another subject of the Russian Federation. In this case, together with an application for a patent employer must apply for registration with the relevant tax authority, ie Patent tied geographically to the place of taxation.
The possibility of taxation on the basis of a patent does not prevent individual entrepreneurs to use their choice usual simplified system of taxation provided for in Articles 346.11 – 346.25 of the Tax Code. However, the initiative to move the patent system in the general taxation regime to address the entrepreneur is only possible after the end of the patent.
Period of work on patent taxpayer may identify themselves. The law establishes a minimum period – one month, maximum – 12 months.
Other types of business activities, indirectly related to real estate (size of the potentially possible annual income on them are also contained in the Act number 52):
- Cleaning Services premises;
- Repair and construction of housing and other buildings;
- Manufacture of assembly, wiring, plumbing and welding;
- Services for the interior design of housing and architectural design services;
- Services for glazing balconies and loggias.