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Patent for foreigners and its payment in 2019

A foreign citizen who has reached the age of 18 and has arrived legally in the territory of the Russian Federation has the right to employment. The visa-free regime has greatly simplified entry into the country for residents of neighboring countries. But in order for a migrant temporarily staying or temporarily residing in Russia to work freely, he must obtain a permit - a patent. Payment for a patent for foreign citizens in 2019 is calculated taking into account the regional coefficient and depends on the subject of the Russian Federation in which employment is registered.

Employment of foreigners in Russia

Both work for hire for individuals and legal entities, and entrepreneurial activity a foreigner do not contradict the laws of Russia. Attracting foreign foreigners to the territory of the Russian Federation work force is a priority right of the state. This is reflected in Art. 17 of the Law of the Russian Federation of April 20, 1996 No. 36-FZ “On employment of the population in the Russian Federation”.

Legislatively established certain conditions entry into the country - visa or visa-free regime. The list of documents required for employment depends on how a citizen crosses the border.

If a foreigner arrived in the Russian Federation without a visa from one of those states that are listed in the letter of the Ministry of Foreign Affairs of the Russian Federation dated April 27, 2012 No. 19261/kd, he must obtain a patent for official work. In this case, a work permit is not required.

In Russia the main legislative act regulating the registration of citizens for work foreign countries, is the Law of the Russian Federation of July 25, 2002 No. 115-FZ “On the legal status of foreigners in the Russian Federation,” as well as Chapter 50.1 of the Labor Code of the Russian Federation. Registration of a migrant for work must be carried out in accordance with the specified regulations.

Registration of a foreigner for work in Russia takes place in one of three ways:

Therefore, when concluding employment contract those that confirm the legality of residence and allow the foreigner to work in Russia are added to the list of documents.

Patent as a mandatory document for employment

A labor patent is the only reason to conduct any activity for a “visa-free” temporary resident foreigner in regional subject federation, be it a republic, region, region or city of federal significance. According to the order of the Ministry of Internal Affairs of the Russian Federation dated October 20, 2017 No. 800, the patent is issued by the migration divisions of the Ministry of Internal Affairs of the Russian Federation.

A patent is issued on a form strict reporting with level of protection “B” in accordance with Order of the Ministry of Internal Affairs of Russia dated June 19, 2017 No. 391 “On approval of the form of a patent issued to a foreign citizen or stateless person who arrived in the Russian Federation in a manner that does not require a visa.”

These regulations establish exhaustive list documents for obtaining a patent:

• application in the prescribed form;
• an identity card recognized in the Russian Federation and a migration card, in which “work” is indicated in the purpose of the visit column;
• voluntary health insurance agreement;
• a document confirming the absence of drug addiction and infectious diseases that pose a danger to others;
• confirmation of knowledge of the Russian language.

It is worth noting that a person temporarily residing in Russia can carry out labor activities only on the territory of the subject of the federation in which he is allowed temporary residence, as stated in paragraph 5 of Art. 13 of the Law of the Russian Federation of July 25, 2002 No. 115-FZ.

The specifics of calculating payment for a received patent are established by Art. 227.1 of the Tax Code of the Russian Federation, because in in this case The deposited amount is a monthly income tax individuals.

Fixed advance payments during the validity period of the patent are 1,200 rubles per month and are subject to indexation by the deflator coefficient, as well as by the coefficient reflecting regional features labor market. These coefficients are established by law for each calendar year subject to change consumer prices for goods, works and services in the previous period.

The general calculation formula is:

1200 rubles x federal correction factor x regional deflator

There is only one variable in this formula - regional coefficient, on which it depends overall size payment. Therefore the amount personal income tax payment for a patent will depend on the region in which the document is drawn up.

As an example, let's calculate fixed payment for the Moscow region: 1200 rubles x 1.686 x 2.12535 = 4300 rubles. This is personal income tax payment for a patent in 2019 given subject federation.

A fixed payment is paid by foreigners who get a job under the following schemes:

• for hire from individuals not related to business activities;
• under an employment contract with organizations and entrepreneurs.

A patent can be renewed by paying a fixed advance payment at the place of work for each month of work. Size information monthly payments in the regions for 2019 is posted on the Federal Tax Service website.

How long does it take to pay for a patent?

Article 45 Tax Code The Russian Federation requires Russians and foreigners to pay taxes in fixed time with the right to execute this obligation ahead of schedule. To pay for a patent foreign citizen Before the start of the period for which the document is issued - from 1 to 12 months, the payer makes an advance payment.

The law allows you to deposit funds immediately for the entire duration of the patent, but no more than a year in advance. It is worth paying taxes responsibly, since due to an error in the receipt or delay, the document will have to be filled out again.

For example, a patent was issued on January 15 and was paid by the payer for only one month. In this case, pay tax in next month It is necessary no later than the 14th so that the money is credited to the account by February 15th.

Please note that specified details were correct, and the receipt contained the phrase “personal income tax in the form of a fixed advance payment,” and not “payment for a patent,” since such a payment would not go through.

If in payment order there will be incorrect details, which is why the tax will not be credited to the account Federal Treasury, personal income tax will also have to be paid again. Failure to meet payment deadlines when renewing a patent may result in the document being considered invalid.

Methods of paying personal income tax under a patent

Modern technologies offer many ways to pay a foreign citizen for a patent. Among them: the usual payment through a bank cash desk and filling out a receipt, payment through a self-service terminal or virtually using a special service of the Federal Tax Service.

When filling out a receipt for payment at the cash desk, the payer indicates the following details:

• recipient data: registration address, Federal Tax Service code, municipality;
• tax information: tax type, payment type and amount;
• Taxpayer information: full name, tax identification number, residence address.

Payment online

The official website of the Federal Tax Service offers a convenient payment scheme for payments via the Internet. The personal income tax payment receipt is generated independently, and the tax is transferred using online banking services. In order to pay for a patent, go to the website of the Federal tax service to the section “Payment of taxes and insurance premiums for individuals.”

If you have an already generated receipt, special form Enter only the document index, after which you can immediately begin payment.

In cases where there is no receipt, skip this step and proceed to filling out payment information.

You can obtain the correct recipient details through the completed payer registration address form.

Next you are asked to select a payment method. For non-cash payments, a window will appear with a list of banks where you can pay for a work permit for foreign citizens virtually. Following the further instructions, carry out personal income tax payment online.

Payment for a patent via terminal

You can pay the tax in cash or by bank card in the terminal. Enter the PIN code, then select the option “Payments in your region” and “Search for recipient”, then “Search by TIN”.

Enter the TIN from the receipt in the appropriate column. When the line with the desired recipient appears, hold the leftmost barcode of the receipt to the terminal scanner.

Carefully check the data that appears on the screen and click on the “continue” button. The debit from the card will occur automatically, and when paying in cash, you will need to deposit money into the bill acceptor.

How to check payment for a patent and its authenticity

To obtain a patent, many foreigners turn to special companies that cooperate with the migration service and provide comprehensive services. But when accessing them, be careful: due to a huge amount For migrants wishing to register, errors began to appear in the documents issued, which lead to the invalidity of the issued paper, as well as forgeries.

Therefore, it is immediately recommended to check the form for the presence of watermarks and holograms. This often presents difficulties: fake documents visually difficult to distinguish from the original. Therefore, employers, including entrepreneurs, are interested in how an individual entrepreneur can see how much a foreign employee paid for a patent?

So that when concluding an employment contract, both the employer and the foreign employee are confident in legal cooperation without problems and penalties, they must verify the validity of the patent. On the official website of the Main Directorate of the Ministry of Internal Affairs there is special service for checking documents of migrants, which will not cause difficulties in use.

Late payment for patent

Once the authenticity of the patent is established and the applicant is hired, the organization or entrepreneur becomes tax agents who are required to pay personal income tax for an employee. In this case, the employer needs to calculate how much to contribute.

To avoid double taxation foreigners, the legislation of the Russian Federation provides personal income tax reduction on the amount of advance payments made by the migrant. The basis for this is written statement foreign employee with confirmation of payment in accordance with Art. 227.1 Tax Code of the Russian Federation.

As documentary evidence For payment, you can provide checks, receipts, bank statements or a reconciliation report with the tax service.

Therefore, try to always pick up and save such papers. For example, if the terminal runs out of paper when paying tax, it is better to make a fixed payment elsewhere - through a bank or online.

There are times when it is not possible to pay taxes on time: the reason may be incorrect calculation of deadlines, illness or something else. Regardless of the reason, the law does not provide for exceptions when paying fixed fees.

When a foreign employee missed the payment deadline for a patent or did not pay at all, the employer, on the basis of Article 327.5 Labor Code The Russian Federation is obliged to remove him from work due to the expiration of the patent. Therefore, it is better to take care of payment in advance.

Conclusion

Having received the right to work in the Russian Federation under a patent, a foreign citizen can carry out labor activities only in the territory of his place of stay or temporary residence. The registration procedure will require certain knowledge and patience from the migrant, as well as careful attention to the validity period of the document.

We must remember to pay for the patent on time and remember that if the document loses its legitimacy, the migrant automatically switches to the position of an illegal worker.

You can obtain a patent for a maximum of 12 months. Those who plan to stay in the Russian Federation for a longer period need to re-register it.

How to check a foreigner's patent: Video

Many foreign citizens come to Russia not only as tourists, but also as future employees of domestic enterprises. Such people must definitely go through the patent registration procedure - without it they will not be officially hired or given necessary benefits And social support. Therefore, it is very important to complete the documents and purchase a patent on time. Fortunately, there are many ways to send funds. One of the most convenient options is to pay for a patent through Sberbank for foreign citizens. We will consider the features of such payments in the article.

A few words about a patent for foreigners

Issuing patents Migration Service. Today also appeared multifunctional centers, through which you can issue a document much faster and more conveniently.

If a person has a patent in his hands, then it acts as a work permit. Such a citizen can get a job somewhere in his specialty with the same rights as other people.

But not every foreigner can obtain a patent. If he originally issued tourist visa, and then wanted to stay at work, he would not be able to obtain a patent. The purpose of the trip must be work.

Difficulties in paying are associated not so much with the fact that it needs to be purchased, but more with the fact that certain deductions need to be made monthly or once every 3 months. And at the end of the first year, you need to re-register the patent again. All this paperwork can intimidate visitors. But everything is not so scary, because you can make the payment through the largest state bank - Sberbank.

Payment for a patent in Sberbank: available methods

If a foreign citizen wants to pay for a patent through Sberbank, then he can do this in several ways:

1. through the Sberbank Online system;
2. through an ATM;
3. directly at the bank branch.

We will not consider the last option, since there you only need to take all the necessary details and money. And the entire procedure will be carried out by the operator. In addition, if you choose this method, you will have to pay a hefty commission. Therefore, it would be more advisable to independently master the operation of an ATM or start Personal Area in the Internet banking system.

Payment for a patent through Sberbank Online

So, most in a convenient way is payment for a patent in your personal account electronic service. But this is not the only plus. The commission here will be minimal, and may be completely absent. But there are some nuances here too. Only those persons who have a card from this bank can access their personal account in the Sberbank Online system. Of course, there is no point in starting one for the sake of paying for a patent, but registering salary card and resolve the issue immediately work visa- an excellent option.

So, to pay for the patent, you will first need to get a card, connect a mobile bank (to confirm transactions performed - this is the protection at Sberbank), and print out your login and password through an ATM. After this, you need to act in the following order:

Before making a payment, you need to double-check the entered data, and only then click on the confirm button. After this, within just a few seconds, a message with a confirmation code will be sent to the phone to which the Mobile Bank is connected.

After making the payment, you need to print a receipt. You need to put any stamps or signatures on it. It is the same confirming payment document as those issued directly at a bank branch or ATM.

If the Federal Tax Service does request a stamp, it can be affixed in absolutely any branch.

• As you can see, making a payment is not so difficult; moreover, for maximum convenience of its clients, Sberbank has provided two interesting options:
• Creating a template. Next time, the payer will not have to re-enter the details; it will be enough to enter the payment amount and tax period.

Connecting auto payment. In this case, on the appointed day, the required amount will be transferred to the Federal Tax Service using the pre-specified details. And the patent owner will not have to worry about whether he will remember the next payment on time.

How to pay for a patent at an ATM? Sberbank cardholders do not need to register a personal account in the online banking system or contact the branch directly financial institution

. You can also go a slightly different route - go to the bank with your debit card issued at Sberbank and payment details.

You can also pay for a patent using a regular terminal if you don’t have a Sberbank card. But then the bank will charge a large commission for making the payment. Therefore, if a person has a card, it is better to use an ATM. If there are not enough funds on the card to make a payment, you can first put the required amount

, and then use it to send funds to the Federal Tax Service. Next you need to proceed as follows:

I continue to introduce our readers to the basics of labor legislation for foreign citizens within the framework of the Migration Workshop project. Today on the agenda is the second part of our “Question and Answer” section and in it we will consider the procedure for obtaining and paying for a patent, as well as concluding an employment contract and extending the stay of foreign citizens working on the basis of a patent.

— How does the procedure for obtaining a patent work?
During the process of obtaining a patent (often when receiving finished patent or when submitting documents for registration of a patent) a foreign citizen, in accordance with 128-FZ “On fingerprint registration”, is subject to the same fingerprint registration and photographing procedure. Usually the process itself does not take more than 10 minutes. After this, the foreign citizen signs for the patent and, in fact, receives the patent itself.

— What documents do you need to have with you when obtaining a patent?
To obtain a patent, a foreign citizen will need a passport, a migration card, a tear-off form for notification of registration at the place of residence and a receipt for payment of tax for the first month.

— For how long is a patent issued?
A patent is issued for a period of 1 to 12 months. The basis for extending the validity of a patent is the payment of patent tax in terms of advance payments (that is, foreign citizens working on the basis of a patent pay the tax in advance).

— For how long can a foreign citizen pay for a patent?
A foreign citizen can pay for a patent for a period of 1 to 12 months, given period selected and regulated by the foreign citizen himself.

— How long does it take to pay for a patent?
Exists a certain order payment for a patent by a foreign citizen. Payment for the patent is carried out in in full(min. payment period - 1 month) a few days before the patent issue date (indicated on the patent itself).
In fact, the question is quite slippery, since in different subjects federations exist different requirements for paying for a patent and often foreign citizens who filed a patent at the same time and even received patents on the same day, but in different regions, can become hostages unpleasant situation. To avoid becoming a hero sad fairy tale, I recommend paying for the patent according to the “first date” rule. Regardless of what came first - a patent or a check, you should choose the payment date that came first. For example, you paid the tax for the first month on January 20, 2016, and the patent was issued on January 23, 2016. — in this case, we recommend that you make payment a few days before the 20th of each month. Or next case: the patent was issued on 07/01/2016, and you paid the tax for the first month on 07/04/2016. - in this case, I recommend paying monthly tax a few days before the 1st of every month. In this case, you will not become a hostage to the situation.

— Is it necessary to conclude an employment contract to work on the basis of a patent?A foreign citizen, in accordance with clause 7 of Article 13.3 of 115-FZ, within 2 months from the date of receipt of a patent, is obliged to provide the territorial body of the Federal Migration Service with a copy of the employment or civil contract for the provision of services/performance of work.

— What details should be indicated in the employment contract?
The employment contract specifies the following information: employee, and the employer.
The employer indicates his full name, series and number of the identity document, registration address (individual)/company details (legal entity). For a foreign citizen, the contract specifies the full name (the latter if available), the series and number of an identity document, the address of temporary stay, the series and number of a patent, and, of course, the details and company of the insurance policy.

— How can a foreign citizen provide an employment contract?
A foreign citizen can provide a copy of the agreement in person or send it by registered mail. We recommend doing this in person.

— Is there a deadline for submitting a copy of the contract?
The current legislation establishes a period of 3 working days after the conclusion of the contract - both for the foreign citizen-employee and for the employer.

— Should the employer do something?
The employer (citizen of the Russian Federation, individual entrepreneur, legal entity) is obliged to send a notification to the territorial body of the Federal Migration Service within 3 working days that he has hired a foreign citizen. The notification form for hiring a foreign citizen on the basis of a patent can be found on the Internet and requested at territorial body Federal Migration Service.

- After Federal Migration Service notifications Should any document be issued regarding the conclusion of an employment contract?
The employer is issued a tear-off notification form about hiring a foreign citizen on the basis of a patent. In the future, this form is required to extend your stay in the Russian Federation.

— Can a foreign citizen enter into several contracts?This is not prohibited by current legislation.

— Is it necessary to renew registration at the place of residence of a foreign citizen?
It is mandatory to renew your migration registration. IN otherwise this is a violation of the current migration legislation and entails a fine of administrative expulsion or without it.

— Can a foreign citizen renew his migration registration himself?
No, a foreign citizen does not have such a function. Extension of stay ( migration registration) is assigned to the receiving party (employer) of the foreign citizen. However, a foreign citizen may be present with the receiving party when renewing migration registration.

— What documents will be required by the receiving party of a foreign citizen to extend the stay of an IG on the basis of carrying out labor activities on the basis of a patent?
In addition to the standard list of documents (completed notification form for registration at the place of stay, copies of the foreign citizen’s passport, migration card And tear-off form previous notification at the place of stay + original documents of the foreign citizen and the host party), you will need a copy of the employment or civil law contract and originals and copies of the patent, tax receipts for advance payments and a tear-off form for notification of hiring a foreign citizen on the basis of a patent .

— For how long will it be extended? migration registration a foreign citizen working on the basis of a patent?
The period of stay of a foreign citizen is extended by the period of payment for the patent. Therefore, I recommend paying for a patent several months in advance so as not to contact the Federal Migration Service to extend your stay every month.

Thus, having considered the issues of obtaining and paying for a patent, concluding an agreement on the basis of a patent and extending the stay of a foreign citizen, we can see that labor legislation not as complicated as it might seem at first glance. Exploring migration legislation Together with us, many foreign citizens are beginning to understand issues that only yesterday seemed extremely complex and confusing to them.

Although migration policy The Government of the Russian Federation is quite loyal and aims to make the procedure for the legalization of foreign citizens as comfortable as possible; their employment in our country involves the registration of a number of permitting documents, the main one of which is a patent. At the stage preliminary preparation necessary papers obtaining it will require quite a lot of effort from the candidate and, of course, knowledge legislative norms and rules in this direction.

What is a patent?

Patent- This official confirmation right to practice labor activity foreign national within the region where it was received and in the profession specified therein. WITH legal point vision – intended purpose form – legalization of the employment process for non-residents and monitoring the situation on the vacancy market. The document is required for those who came to Russia under the visa-free regime.

How and where can I pay?

Payment options are one of the most current issues For labor migrants, since most working patents expire precisely due to late receipt current payment. There are several ways to do this:

• cash desk of any financial institution;
• cash via terminal;
• on the Gosuslugi website - by non-cash transfer of the required amount from a bank card.

Payment for a patent through Sberbank for foreign citizens

Sberbank offers its clients the opportunity to pay tax fees- both through a personal visit to the nearest branch of the company, and to do this without leaving home.

In the first case, everything is quite simple. We come to the bank and ask the employee to process the payment. We indicate the required amount and a minute later we receive a payment receipt.

Reference! From foreign worker You will need to have details and agree to the commission that the operator will take for his work.

If you have a card, you can open it at any branch; you just need to activate the mobile Internet payment service. All information on how to do this is on the bank’s official website.

Can I pay online?

A more reliable payment option is a personal visit. banking organization. However, online payments are also available. The only thing that needs to be taken into account is the likelihood of inaccuracies and errors. If these reasons cause a delay in the receipt of money, you may lose your patent.

Operation instructions:

• go to the Federal Tax Service website in the taxation section;
• select the field corresponding to the transfer of fees by individuals;
• a list will appear on the desktop possible payments, of which a mark should be placed next to the desired line;
• find desired region indicating a specific amount;
• click the “next” button and go to next operation– indication of the exact residential address. If everything is done correctly, the system will automatically issue all the necessary codes;
• contribute personal information, which the program will require;
• select a payment option - cash or debit from the client’s current account;
• launch the payment generation option.

Consequences of late payment for a patent

Failure to comply with the current monthly payment schedule is an extremely unfavorable situation, one might even say dangerous. Moreover, for both participants labor process– the employee and his employer.

Attention! Transfer delay material resources even for one day may cause the document to be canceled automatically.

For a migrant, this is the status of an illegal immigrant and re-receipt permission, and for the manager - the need to remove job responsibilities violator of the law and the inability to enter into any agreement with him contractual relationship. For harboring illegal immigrants - administrative punishment, up to temporary deprivation of the license to operate.

A person who violates the rules is subject to fines or deportation from the country with a restriction on the right to re-enter the territory of the Russian Federation for several subsequent years.

Payment for a patent without TIN

In 2018, it is impossible to pay for a patent without a TIN.

Note! Finding out the code combination of numbers is actually quite simple. Every month, SMS information is sent to the migrant’s contact phone number with a reminder to transfer in a timely manner. cash to activate the procedure automatic renewal document. In the text of such a message in mandatory TIN number will be indicated.

From this video you will learn the consequences of entering an incorrect TIN number when paying patent tax:

Patent cost

The patent itself is issued free of charge. However, every month its validity must be confirmed by advance payments. You can also pay the entire amount one time. At the same time, the cost of the document varies from 2,720 to 4,500 rubles per month.

If we talk about total costs to obtain a patent, taking into account the collection and preparation of documents, it turns out:

• medical commission - about 2,000 rubles;
• notarized translation of papers – about 1,500;
• Russian language exam – if necessary. Price – within 12,000;
• preliminary fee is about 1,600 rubles.

Payment amount

The amount that the migrant will contribute each month as an advance transfer cannot be classified as fixed. It is different in each region and is regulated by local authorities. This right is enshrined in law.

The total payment amount consists of the following components:

• federal deflator is a coefficient that is the same for all regions. This year it amounted to 2032 Russian rubles;
• regional indexed indicator - it is this that affects the difference between the amount of advance payments in each specific case.

Tables indicating the fixed advance payment of personal income tax on a foreign citizen’s patent for each region of the Russian Federation in 2018

For more clear example To see what the payment will be depending on the place of employment of the foreigner, please refer to the following table.

Do I need to keep payment receipts?

Of course, all receipts should be kept for the entire period of validity of the document. Why is this necessary?

Firstly, this is proof that the payment was made on time. Secondly, tax deductions can be determined by checks. There is no receipt - there is no direct evidence that personal income tax has been offset.

In addition, the receipt can easily determine the authenticity of the patent itself.

What to do if you have lost your previous patent payment receipts?

It often happens that receipts are lost or during payment through the terminal, the cash register tape runs out in the device. What to do in such a situation and is it possible to restore these extracts?

The exit is as follows. If a person knows the details and remembers, at least approximate time and the exact date when he transferred the money, you just need to contact the bank where the operation was carried out. Upon request, a company employee will print out a duplicate of the receipt and certify it with the organization’s seal. It does not matter exactly how the funds were transferred.

Reference! The applicant will be required to present a civil passport.

Conclusion

Timely transfer of advance payments that extend the validity of a patent is no less important than the availability of the document itself, because even a slight delay in the receipt of funds will automatically invalidate its relevance. Having lost his patent, the migrant receives the status of an illegal immigrant, thereby committing administrative crime. In order not to fall into the category of violators, you need to make payments on time and save all checks and receipts.

Attention!

Due to changes in the legislation of the Russian Federation, the information in the article may be out of date! Our lawyer is ready to advise you free of charge - write your question in the form below:

Before paying for the patent, the individual entrepreneur is obliged to submit an application in the prescribed form 10 days before the desired time of transition to such a tax system. Current standards tax legislation provide several opportunities for changing the tax payment system. Firstly, execution of payments by individual entrepreneurs on a patent is available when carrying out activities not at the citizen’s place of residence. In this case, the application is submitted to the tax office at the place of residence. Secondly, an entrepreneur can take advantage of this opportunity if he works in the territory municipality, where he is not registered with the tax authorities. The territorial authority will tell you about the procedure for paying for an individual entrepreneur’s patent and other nuances:

• city ​​hall;
• the village council;
• council of deputies;
• regional administration;
• other.

IN tax office IPs especially focus on 1 important fact. If, due to the termination of financial and economic activities or the expiration of a patent, an individual entrepreneur is forced to suspend work, he has a chance to re-apply for PSN. This can be done no less than 12 calendar months from the date of termination of the old document. IN in some cases Applications may be submitted from January 1 of the following year.

Legal Compliance

In case of successful review of documents for transition to PSN individual entrepreneurs can choose 1 of 2 forms of payment for an individual entrepreneur’s patent:

1. Short-term patents, the validity period of which does not exceed 6 months, must be paid no later than their expiration date. Entrepreneurs receive information about the payment details for a patent at local authority authorities. The entire tax amount must be transferred to the current account.
2. An entrepreneur has the opportunity to pay IP fees for patents in 2 payments. For this purpose, the period of application should not exceed 6 months. Within 90 days from the date of issue, you must pay at least 1/3 of the amount due. The remaining 2/3 are subject to transfer before the end of the issued document.

Entrepreneurs often violate established by law terms of payment for an individual entrepreneur's patent. In this case, a penalty will be charged. Its size is 1/300 of the refinancing rate established by the Central Bank on the day of accrual. Before depositing funds, you must familiarize yourself with the payment details for the IP patent.

After a successful transfer of money, the receipt for payment for the IP patent must be shown to the local regulatory authority. After all legal formalities have been clarified, entrepreneurs can carry out their planned activities. Individual entrepreneurs This form of work has long been positively assessed:

• there are no mandatory payments;
• Only insurance premiums are transferred to the specified details;
• no accounting records are maintained;
• CCP is not applicable;
• there is no property tax;
• no need to pay VAT, personal income tax;
• fixed and clear tax amount.

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Document registration procedure

In order for entrepreneurs to receive the coveted document, several requirements must be met. It all starts with size annual income. The maximum threshold is the amount of 60 million rubles. An individual entrepreneur can have no more than 15 employees, for each of whom the entrepreneur is required to pay an insurance premium. Required details will be reported to the Center social security at the place of activity.

An additional requirement is to maintain an income book.

For failure to comply with the requirements or violation of the deadlines for making contributions to the individual entrepreneur for a patent, the entrepreneur may be deprived of it.

In this case, the receipt procedure must be started again. The amount of tax payable remains unchanged: 6% of the expected level of income received within 1 year.

If necessary entity may extend the validity period of the document. To do this, you need to submit a corresponding application to the local authority 1 calendar month before its expiration date. administrative body. If during the work the merchant was not held accountable, then he is given the right to extend the patent taxation system for 12 months. 1/3 of the amount must be transferred to the specified details within 3 months from the date of issue of the document.

The balance is paid under the same conditions as for initial registration document. Additional information about what taxes patent system taxation can be avoided, you should check with the administrative and tax authority subject of the Federation where it is planned to carry out activities in advance.

The bank will tell the citizen how to pay for an individual entrepreneur’s patent. You can do this at home. To do this, you must use the Internet banking system. Transferred to the specified details required amount. The citizen receives a check as confirmation of payment.