Main » 2011 » October » 4 » STS, based on the patent may be applied only after three years
17:04 STS, based on the patent may be applied only after three years |
USN-based sole proprietor of the patent has the right to  apply only after a three year period after they had lost that right. Recently, in his report on the number ED-3-3/275 June 16, 2011 expressed the Federal Tax Service.Office
clarified that the USN on the basis of a patent also does not get
applied even if the PI's demise, will act with the state registration,
and after retaking the tax records. In
arguing this statement, the officials were reminded that individual
entrepreneurs recognize individuals who have passed a registration
procedure (Article 11 of the Tax Code).Based
on 23 articles of the Civil Code, every citizen has the right to
conduct business with the receipt of a certificate of registration in a
public body. After
which the natural persons responsible for its obligations to the
property, except property which is not subject to penalties.Therefore,
use SST based on a patent after the re-registration of individual
entrepreneurs state has no right, in connection with its obligations to
answer for their actions during the past conduct of a PI.So,
if during the past business activity FE lost the right to use STS,
based on a patent, then re-upgrade to this special tax treatment only
after three years. And it does not depend on whether he was shot off the register or not.
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Added by: AleksandroVSD
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