Amendments to the law on the patent system of taxation were adopted unanimously by the State Council of the Republic of Tatarstan
Today, within the framework of the twenty-first meeting of the State Council of the Republic of Tatarstan, the Cabinet of Ministers has developed and submitted for consideration a draft Law of the Republic "On Amendments to the Law of the Republic of Tatarstan "On the introduction of a patent taxation system in the territory of the Republic".
Let us recall, that on December 25, 2020, at the session of the State Council of the Republic of Tatarstan, Republican Law No. 90-ZRT "On Amendments to the Law of the Republic of Tatarstan "On the Introduction of a Patent tax System in the territory of the Republic of Tatarstan"w as adopted. On the instructions of President Rustam Minnikhanov, since the adoption of this Law, monitoring of the progress of its implementation has been organized. To this end, work was organized in each municipality of the region to collect feedback, proposals from entrepreneurs and representatives of public organizations.
As a result of the large-scale work carried out by the participants of the interdepartmental working group, which includes the Commissioner for the Protection of the Rights of Entrepreneurs, Deputies of the State Council, representatives of the Ministry of Finance, the Ministry of Justice, the Department of the Federal Tax Service for the Republic of Tatarstan and the Chamber of Commerce and Industry of the Republic of Tatarstan, the relevant amendments were prepared and submitted to the deputies of the Republic of Tatarstan by Deputy Prime Minister of the Republic of Tatarstan-Minister of Economy of the Republic of Tatarstan Midkhat Shagiakhmetov.
Thus, the Republican draft law, based on the wishes received from business, includes 8 new additional types of entrepreneurial activity on a Patent, which allowed to increase them from 82 to 90:
- furniture production (previously used in the UTII);
- sports and recreation activities;
- production of wooden containers;
- manufacture of other wood products; manufacture of products made of cork, straw and materials for weaving;
- repair and maintenance of ships and boats;
- services for sanitary and hygienic treatment of premises and sanitary equipment;
- rental and leasing of office machinery and equipment, including computer equipment;
- copying and multiplying services on an individual order of the population.
One of the existing activities is also being expanded, namely, bookbinding and finishing works. The bill provides for the inclusion of complimentary customer service related to this type of activity.
The second change is proposed to establish for retail trade and public catering as a physical indicator for calculating the potential annual income of the useful area (sales hall, customer service hall), and not the area of the entire object.
The following change establishes for retail trade and public catering a reduction in the size of the PGI in accordance with the territorial differentiation of municipalities. The proposed changes take into account the specifics of municipal districts in determining the size of the tax burden in relation to the UTII, differentiation ensures a reduction in potential income in accordance with the established coefficients.
Also, for sole proprietors in the field of retail trade and public catering operating in rural settlements it is proposed to establish an additional reduction in the size of the PGI.
Midkhat Shagiakhmetov also noted that earlier the amount of the UTII tax was influenced by the regulatory legal acts of municipalities, which established additional adjustment coefficients, including for individual localities. The provisions of the Tax Code of the Russian Federation, on the establishment of the size of the PGI on the Patent, do not allow municipalities and subjects of the country to allocate separate localities. At the same time, the draft law proposes to differentiate the territory of the republic for retail trade and public catering into 9 groups of municipalities, and not 5 as it was established earlier. The new 4 groups will also include rural settlements.
"The amendments proposed by the Draft Law apply to legal relations that have arisen since February 1, 2021. Thus, sole proprietors who have previously received a patent have the right to submit an application to the tax authority to review the value of the Patent, based on their useful area and territory of activity," the Minister of Economy summed up.
According to the results of the vote of the deputies of the State Council, the initiative of the Minister of Economy Midkhat Shagiakhmetov was adopted unanimously. Amendments to the Law on the Patent system of Taxation were adopted by the State Council of the Republic of Tatarstan in three readings and are awaiting signature by the President of the Republic.