Екатерина Уцына
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ФНС России опубликовала на своем официальном сайте информацию о продлении сроков подачи заявления на получение патента до 31 декабря 2020 года.
Это обусловлено тем, что с 1 января 2021 года отменяется спецрежим ЕНВД и плательщикам этого налога нужно выбрать другой спецрежим или перейти на основную систему налогообложения. Для перехода на последнюю никаких заявлений подавать не нужно – налоговые органы переведут на нее автоматически. В этом случае предприниматель будет уплачивать 13%. Для перехода на УСН и ПСН нужно подать соответствующее заявление. Подобрать удобный режим налогообложения можно с помощью специального калькулятора на сайте ФНС России.
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Если ранее, в законодательстве было установлено, что для перехода на ПСН налогоплательщику нужно подать заявление не позднее чем за 10 дней до начала применения спецрежима, то сейчас налоговая служба продлила этот срок до конца года. Заявление можно представить в налоговый орган лично или через представителя, направить по почте, передать в электронной форме по ТКС, а также через «Личный кабинет налогоплательщика ИП». При этом днем его подачи считается дата представления или отправки. Выданные налоговыми органами в установленный срок патенты будут действовать с даты, указанной налогоплательщиком в заявлении.
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