Утверждена новая форма патента

Екатерина Уцына

Утверждена новая форма патента
VitalikRadko / Depositphotos.com

Налоговая служба разработала новую форму патента на право применения ПСН (приказ ФНС России от 4 декабря 2020 г. № КН-7-3/881@). Ранее изданный приказ ФНС России от 26 ноября 2014 г. № ММВ-7-3/599@ утратил силу.

Необходимость утверждения новой формы обусловлены внесением поправок в налоговое законодательство (Федеральный закон от 23 ноября 2020 г. № 373-ФЗ). Так, в частности, расширяется перечень видов деятельности, в отношении которых с 1 января 2021 года может применятся патентная система налогообложения. Также появилась возможность объединять в одном патенте виды деятельности в области животноводства, в области растениеводства и (или) услуги, предоставляемые в этих областях. Также был скорректирован и порядок расчета налогового периода – теперь он определяется в днях, а не в месяцах. Если патент выдается на срок менее календарного года, то порядок расчета налога будет производиться путем деления размера потенциально возможного к получению предпринимателем годового дохода на количество дней в этом году и умножения полученного результата на ставку и количество дней срока, на который выдан патент.

Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться

Напомним, также, что налоговая служба также утвердила новые формы уведомления об отказе в выдаче патента, сообщения о несоответствии требованиям применения патентной системы налогообложения и заявления о прекращении предпринимательской деятельности, в отношении которой применялась патентная система налогообложения (приказ ФНС России от 4 декабря 2020 г. № КЧ-7-3/882@).

Источник: garant.ru

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