Hi all! The single tax on imputed income is abolished and all entrepreneurs are voluntarily and forcibly forced to switch to a patent taxation system. So I had to get a patent after a call from the tax inspector.

The photo shows a patent application form. The photo shows a patent application form.

Due to moving to another city, I had to obtain a patent on my own. At my old place of residence, my accountant decided on all issues of interaction with the tax office and continues to do so, since I did not close the business. Retail trade of household electrical goods in specialized stores.

What difficulties did you encounter? I went to the tax office, which services the territory where my outlet is located in the new city. I started getting a patent at the last moment and there was a whole crowd of people like me. I had to get in line and wait. A limited number of people were allowed into the inspection, as measures to counter the spread of the coronavirus infection were observed.

I printed out the application form in advance and arrived at the inspection office with it filled out. After waiting for my turn, I began to submit an application, but the tax inspector did not accept it because mistakes were made. Namely, the code and type of the proposed type of business activity were incorrectly indicated. Each region and region has its own tax legislation. At my old place of residence there were some codes, at the new one they were different. I did not know about this, since I am far from these issues. Plus I made a mistake about the number of application sheets required to fill out. There were only three to fill out, but I decided to fill out two extra sheets.

The photo shows the first sheet of a blank application form The photo shows the first sheet of a blank application form

They sent me to rewrite the application, but the inspection did not have any blank forms. Moreover, the printer broke down during inspection. We had to wait until they solved this problem and brought the forms. I wanted to go home to get the forms, but remembering the crowd of people on the street, I quickly changed my mind.

I waited for the empty application form and filled it out correctly. The tax inspector allowed us to photograph the plate with the types and codes for business activities in advance.

The photo shows part of the table with the types and codes of business activity for which it was necessary to fill out an application for a patent. The photo shows part of the table with the types and codes of business activity for which it was necessary to fill out an application for a patent.

Regarding the timing issue, I applied for three months on the advice of my accountant. According to her, tax legislation changes every month, the transition to the patent system itself has not yet been finalized, and there will be a lot of changes. Initially, the application deadline was December 17, 2020, but has now been extended until December 31. I didn’t argue with her and did as she advised, then I can easily extend it, the main thing is not to miss the deadline, but to submit it in 10 days.

That’s the whole story, there is nothing complicated in this procedure, just not convenience. For those who have not yet submitted their application, there is still time, but don’t delay. Application forms can be downloaded from the official website of the tax office in your territory. On the channel I published an article about the main differences and changes that will occur after receiving a patent. Thank you all for your attention, subscribe to the channel, I will be grateful for “like” the article.