The draft federal law on Amendments to Articles 34645 and 34646 of Part 2 of the Tax Code of the Russian Federation was prepared by the Ministry of Finance.
The draft law envisages the amending of articles 34645 and 34646 of Part 2 of the Tax Code in order to enable a person who intends to carry out entrepreneurial activities using a patent to file an application for a patent from the date of his or her registration as a self-employed individual.
According to the aforementioned amendments to the Tax Code, a person who intends to carry out entrepreneurial activities using a patent on the territory of the Russian Federation, where such person is registered with the tax authority at his or her place of residence, from the date of his or her state registration as a self-employed individual will no longer be subject to the general taxation system from the date of state registration as a self0employed individual until the patent’s effective date. At the same time, this measure is expected to reduce the number of queries and waiting times at the tax authorities with regard to patent applications.
The draft law will be reviewed at a Government meeting.