The Federal Tax Service of Russian Federation expects a massive transition of former UTII payers to the patent taxation system In 2021, the number of taxpayers who have opted for the patent taxation system (PSN) will grow exponentially.
At the same time, the patent will become the main alternative for former payers of the unified imputed income tax (UTII). Dmitry Satin, Deputy Head of the Federal Tax Service of Russia, said this during the XIV All-Russian Conference of Commissioners for the Protection of the Rights of Entrepreneurs.
“The majority of taxpayers using UTII are individual entrepreneurs, and without hired workers,” Dmitry Satin noted. - That is, the smallest business. And for them, the patent system fits very well, especially with the recent changes.”
In particular, the Federal Law of 23.11.2020 No. 373-FZ "On Amendments to Chapters 26-2 and 26-5 of Part Two of the Tax Code of the Russian Federation and Article 2 of the Federal Law" On the Use of Cash Register Equipment in Payments in the Russian Federation "granted taxpayers using PSN the right to reduce the patent by the amount of paid insurance premiums (by analogy with UTII).
The law expanded the list of activities in the use of the patent taxation system (added, including those activities that were used in the UTII - parking, repair, maintenance and washing of vehicles).
The Russian Federation subjects also received the right to introduce PSN on their territory in relation to any type of activity and establish any physical indicators for them for calculating the tax base.
In catering and trade, the maximum size of the hall area at which a patent is allowed has been increased from 50 to 150 square meters.
“The introduction of such changes will undoubtedly affect the growing popularity of the patent taxation system. This, in particular, will be justified by the fact that you do not need to submit declarations in this mode, ”said Vladimir Golovnev, the Moscow Region Business Ombudsman .
According to the Deputy Head of the Federal Tax Service of Russia Dmitry Satin, such changes have long been expected.
“Previously, patents were not very popular,” said the deputy head of the Federal Tax Service. - The number of applying UTII exceeded the number of PSN users by about 5 times. Now we can expect an explosive growth in the popularity of patents. "
“Since regional laws are not adopted at once (it takes time), federal law No. 373-FZ provides for transitional provisions for four types of activities: catering, retail trade, parking and auto repair shops,” the deputy head of the Federal Tax Service reminded. - "Until the adoption of the relevant regional laws, taxpayers in these types of activities will be able to use the patent until March 31, 2021, on calculated terms as close as possible to those that were valid for UTII in the IV quarter of 2020."
Dmitry Satin called the tax on professional income (that is, the self-employed regime) a good alternative for UTII payers who do not use hired labor and are not engaged in the resale of goods.
“At the Moscow Region level, we will conduct appropriate explanatory work among entrepreneurs, find out the position of regional business, and conduct surveys. The results of these studies, on the basis of which the application of the patent can be expanded by the relevant regional legislative acts, will be sent to the relevant regional ministries and the legislative assembly, ”explained Vladimir Golovnev, the Moscow Region Business Ombudsman.
