You can apply the patent system if, for example, you sew to order, repair shoes and clothes and provide other services, rent out housing, premises or plots, and so on. A complete list can be found in the law on the patent taxation system of your territorial entity. First you ne to find out if there is permission to use the psn in the region where you will operate. How psn works with psn, you ne to purchase a patent, that is, a document that gives you the right to carry out your chosen activity. If you have several types of activities, then you ne to keep separate records for each type and acquire a patent for each type separately. A patent is valid only in the territory of the municipality that is indicat in it.
The validity period of a patent is from
Months within one year In november Vanuatu Email List only a patent for 1 month will be available to you. To switch to the patent system, you must submit an application to the tax authority, and within five days you will be register. The date of registration is consider the date of commencement of the patent. From sales is carri out in the book of accounting for ip income, but for each patent there is a separate book. Submission of a tax return is not provid for by the tax code. How much to pay with psn the tax that is paid under the patent system of taxation does not depend on the actual income, but is paid on the potential income of the entrepreneur.
Term for which the patent was issu
Tax rate that is, the tax base in the law it is Doctors Email List specifi for a year. Must be divid by 12 months and multipli by the number of months. The patent is valid, and then multipli by a tax rate. The tax base is the amount of your possible income for each type of activity. If you first receiv a patent for production, social services or scientific work. You may be subject to a tax rate of 0% for two years. This relaxation is valid until 2020. The deadline for paying the tax depends on the duration of the patent. Patent term less than 6 months. The tax in full must be paid no later than the expiration date of the patent. Term from 6 to 12 months: – in the amount. If the tax amount no later than 90 calendar days after the start of the patent.