Step 4. Submit an application
An organization that has expressed a desire to switch to the payment of UTII, within five days from the date of the start of the application of the specified taxation system, an application for registration in the form of UTII-1 to the tax office at the place of business.
This is given 5 days from the day the application of this taxation system begins.
Deregistration of an organization upon termination of entrepreneurial activity subject to UTII taxation, transition to a different tax regime, including if the taxpayer violated the requirements established by subparagraphs 1 and 2 of paragraph 2.2 of Article 346.26 of the Tax Code of the Russian Federation, is carried out on the basis of an application for withdrawal from registration as a taxpayer of UTII in the form No. UTII-3, submitted to the tax authority within five days from the date of termination of business activities subject to a single tax, or from the day of transition to another taxation regime, or from the last day of the month of the tax period in which violations of the established requirements were made.
Upon termination of entrepreneurial activity on UTII or switching to a different tax regime (including if violations of the requirements of subparagraphs 1 and 2 of paragraph 2.2 of Article 346.26 of the Tax Code are committed), it is necessary to deregister as a payer of UTII. To do this, the tax authority must submit an application in the form of ENVD-3.
This must be done within 5 days:
- from the date of termination of entrepreneurial activity on UTII or transition to a different tax regime;
- from the last day of the month of the tax period in which violations of the requirements of sub. 1 and 2, clause 2.2 of Art. 346.26 of the Tax Code.
Currently, UTII payers are not required to report to the tax authority at the place of registration of any changes in the previously reported information about the types and locations of activities. At the same time, the taxpayer has the right to inform the tax authority about such changes using the application form for registration / application for deregistration.
Currently, no obligation has been established for taxpayers of UTII to report to the tax authority at the place of registration about any changes in the previously reported information about the types of activities and places of their implementation. At the same time, the taxpayer has the right to inform the tax authority about the specified changes using the Application for registration (Application for deregistration) form.
We analyze the situation
The organization provides household services and paid parking services. Despite the fact that both types of activity have been transferred to UTII, each of them has its own size of basic profitability, as well as its own physical indicator, on which the amount of tax directly depends. This means that the organization must separately take into account the indicators necessary for calculating UTII for paid parking and UTII for household services.
Illustration: Irina Grigorieva / Clerk.ru
From January 1, many organizations and individual entrepreneurs will lose the right to apply UTII and it is time for them to think about how to deregister and switch to another taxation system.
Who will not be able to apply UTII and PSN from 2020, you can find out from the materialTo deregister the UTII taxpayer must submit an application to the tax office. It must be handed over to the tax office where the organization or individual entrepreneur is registered as a UTII payer and where the declarations are submitted. If there are several such tax offices (for example, several outlets in different cities), then the application is submitted to each tax office at the place of registration.
Organizations fill out the ENVD-3 form, and the ENVD-4 form is intended for individual entrepreneurs. There is almost no difference between them, the filling principle is the same.
What you need to pay attention to first of all - to indicate the reason for deregistration. There are four bases in the form:
- 1 - with the termination of entrepreneurial activities subject to a single tax on imputed income;
- 2 - with the transition to a different tax regime;
- 3 - in violation of the requirements established by subparagraph 1 of paragraph 2.2 of Article 346.26 of the Tax Code of the Russian Federation;
- 4 - otherwise.
The number 4 is indicated only when one object is removed from the register, and not several. For example, one outlet was closed, the rest continue to work in the territory of the tax office, where the taxpayer is registered. Or one of the activities that fell under the imputation stopped. In this case, an annex to the application is filled in, which must indicate the code of the type of activity (from the annex to the order) and the address of the place of business.
Remember, the erroneous indication of the number 4 in the application leads to the fact that the UTII taxpayer is not removed from the register!To deregister as a UTII payer from January 1, 2020, applications must be submitted no later than January 10.
If the application for the reason for deregistration contains the number 1 - "due to the termination of business", the tax authority will deregister all retail outlets (at all addresses) at which the taxpayer is registered with this tax authority as a UTII payer. In this case, within five days from the date of receipt of the application, the tax authority sends him a notice of deregistration. If 4 is given as the reason, no notification will be issued.
ENVD-3 and ENVD-4 applications can be sent both through the TCS and by Russian Post (by a valuable letter with a list of attachments). They can also be submitted to the tax authorities in person. Do not forget that if a representative will submit an application for an individual entrepreneur, he must have a notarized power of attorney.
Sample application for deregistration UTII-4
In our today's material, we will tell the reader about the procedure for deregistering UTII and the rules for filling out the corresponding application. At the bottom of the page, you can download the application form for deregistering UTII. The rules and documents in force in 2019 remain unchanged for 2020. The placement and withdrawal of the UTII payer occurs on the basis of applications.
If you are a payer of UTII tax, a situation may arise when your commercial activity is outside the framework of the conditions for applying this type of taxation. For instance:
- rejection of the type of activity in which a special taxation regime for UTII can be applied;
- in connection with the expansion of the volume of business activities, i.e. the area of \u200b\u200bthe trading floor was increased and now exceeded 150 sq. m .;
- the share of participation in other organizations was more than 25 percent;
- based on the results of the tax period, the average number of employees exceeded 100 people.
In the first case, within five days after the above changes, you must submit an application for deregistration of UTII. Various application forms have been developed for organizations and individual entrepreneurs. In other cases, you go beyond the application of UTII, thereby violating the rules for applying UTII. An application for deregistration in case of violation of the procedure for applying UTII is submitted no later than the last day of the month of the quarter in which one of the three violations described above was discovered.
For organizations - the UTII form 3 (Application for deregistration of the organization as a taxpayer of the unified tax on imputed income for certain types of activities (Form No. UTII-3). The deregistration of the UTII is regulated by the Order of the Federal Tax Service of Russia dated December 11, 2012 No. MMV -7-6 / 94.
For individual entrepreneurs - UTII form 4 (Application for deregistration of an individual entrepreneur as a taxpayer of the unified tax on imputed income for certain types of activities (Form No. UTII-3). Removal of a legal entity from UTII is regulated by the Order of the Federal Tax Service of Russia dated December 11, 2012 . No. ММВ-7-6 / 941.
Terms of deregistration UTII
Based on your application, within 5 working days from the date of its receipt, the tax office issues or sends by mail, depending on how you indicate in the application, a notice of deregistration, which will indicate the date of your deregistration.
Please note that this date will be the date you specified in the application. That is, in the application you indicate the date of your removal from the special tax regime and the reason for the termination of activities or the transition to a different tax regime.
If you have violated the deadline for submitting an application for deregistration of UTII in connection with the termination of entrepreneurial activity, then the date of deregistration will be the last day of the month in which the application was submitted. For you, this will mean that you are obliged to pay tax for the entire last month, and not for the actual time of the activity in this month (Tax Code of the Russian Federation, clause 10 of article 346.29).
You have the right to voluntarily switch to a different taxation regime only from the beginning of the year, if you keep the types of activities for UTII.
Switch to a different taxation regime during the year if you cease activities subject to single taxation within a year and start to carry out another type of activity. In this case, the application for deregistration of UTII must contain the date of termination of this type of activity.
But if you have committed at least one violation described above, then it is already your obligation to switch to a different taxation regime from the last day of the month of the tax period in which violations of the requirements established by subparagraphs 1 and 2 of paragraph 2.2 of Article 346.26 of the Tax Code of the Russian Federation were committed.
Do not forget to provide the UTII declaration after you have deregistered the UTII payer. The deadline for filing the UTII declaration in case of deregistration does not differ from the usual deadline for submitting the declaration, namely, until the 20th day of the first month following the reporting quarter.
It is necessary to submit a declaration after deregistration to the inspectorate in which you were registered as a "claimant". There are, for example, situations in which the inspectorate, in which you were registered as a UTII payer, refuses to accept the declaration after you have been removed from the UTII register. For example, you were deregistered on October 10, 2019. The deadline for submitting the declaration for the third quarter is January 20, 2020. Consequently, you have the right to file a declaration before the end of this period, but by the time you submit your declaration, the inspection has already deregistered you and transferred the taxpayer card to your main inspectorate of the Federal Tax Service, at the place of your residence and refuses to accept the declaration. In this case, the inspection actions are illegal. This is stated in the Letter of the Federal Tax Service of 03/20/2015. No. GD-4-3 / [email protected] If you are faced with such a situation, then you have the right to file a complaint, referring to the above letter of the IFTS.
The procedure for filling out an application for deregistration of UTII
The procedure for filling out an application for deregistration of a UTII payer is described in the Order of the Federal Tax Service of the Russian Federation of 11.12.2012 No. ММВ-7-6 / [email protected]). This application does not represent anything complicated and different from the procedure for filling out documents of this category. Let us dwell on only one point. This is the definition of the code of the basis for deregistration of UTII.
When filling out the application, you will be asked to choose one of four codes:
- "1" - if the entrepreneurial activity is terminated;
- "2" - if the transition to a different taxation regime is carried out;
- "3" - if the requirements for the application of UTII established by clauses 1 and 2 of clause 2.2 of article 346.26 of the Tax Code of the Russian Federation are violated;
- "4" - if none of the above points is the basis.
The first 3 codes do not raise any questions. Let's find out under what circumstances to use the number 4 in this application.
Every taxpayer in the Russian Federation doing business as a private entrepreneur has the right to terminate his entrepreneurial activity at any time. The termination of the activity of an individual entrepreneur in 2019, applying the tax regime for UTII, obliges the entrepreneur to deregister as a payer of this tax. This must be done in a timely manner and correctly, in order to avoid problems in the future.
Standard procedure for closing an IP in 2019
You shouldn't have any special problems. The procedure in question is quite simple. Let us analyze in detail how the termination of the IP activity in 2019 is carried out. To do this, follow these steps:
The nuances of the termination of the activity of an individual entrepreneur applying the UTII tax regime
The requirements related to the deregistration of an individual entrepreneur in 2019 applying UTII remained the same. The termination of the activity of an individual entrepreneur working on UTII occurs on the basis of an application of the established form No. UTII-4.
This application is submitted to the tax authority without fail within five days from the day the entry was made in the USRIP on the termination of entrepreneurial activity.
The Tax Code of the Russian Federation does not provide for mandatory deadlines for filing returns and paying taxes when closing an individual entrepreneur in special modes. However, the termination of the operation of an enterprise operating on UTII does not imply the cancellation of accumulated debts. When a business is closed, it is necessary, firstly, to submit the “last” declaration to the tax office, and secondly, to pay UTII for the last working quarter. The UTII declaration can be submitted both before filing an application in the UTII-4 form, and after the end of the tax period, according to general rules.
It should be remembered that chapter 26.3 of the Tax Code does not provide for the submission of "zero" declarations for UTII.
The specifics of closing an individual entrepreneur with debts
When registering the closure of an individual entrepreneur, the tax authority notifies the off-budget funds - the Pension Fund of the Russian Federation and the FSS. Based on the data received from the tax authorities, these authorities automatically deregister the individual entrepreneur. However, the unpaid debt remains, and it must be paid, even as an individual. Otherwise, the debts of the entrepreneur will be collected in court.
The procedure for deregistering an individual entrepreneur registered as an employer is slightly different. The difficulty lies in the fact that these entrepreneurs need to calculate their debts to off-budget funds in advance.
The fact of the official registration of the closure of a business does not mean the cancellation of the businessman's former obligations. Therefore, it is not recommended to delay the payment of the debt to creditors and former hired workers, since when filing claims in court, the former entrepreneur risks losing all his property.
In conclusion, it should be noted that after deregistration, the individual entrepreneur will need to cancel the IP account and carry out the procedure for deregistering the cash register.
Useful little things to remember for UTII payers in 2019
When officially registering a business closure, it must be remembered that correctly executed and timely submitted documents guarantee a quick completion of the procedure and no problems in the future.
So, businessmen often make mistakes when filling out receipts for payment of state duty.
It must be remembered that when paying the fee for the termination of the activity of an individual entrepreneur in 2019, you must affix the correct BCC.
Also, when filling out tax reports, it is important to know that in 2019 there were changes for individual entrepreneurs who have the opportunity to reduce UTII for insurance premiums,
The changes are in the calculation of these contributions. (1 minimum wage multiplied by the tariff). A fixed amount is due until December 31st.
In 2019, one should not forget that an excess of the annual turnover of an individual entrepreneur of the mark of 300,000 rubles, entails an increase in deductions of contributions to the PFR by 1% of the excess amount.
Relations arising in connection with the state registration of individuals as an individual entrepreneur, as well as in connection with the termination of activities as an individual entrepreneur, are regulated by the Federal Law of 08.08.2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs".
How long does it take to pay insurance premiums upon termination of the sole proprietorship?
In accordance with Art. 432 of the Tax Code of the Russian Federation, payment of insurance premiums by payers who have ceased to carry out activities as an individual entrepreneur is carried out no later than 15 calendar days from the date of making an entry in the USRIP on the termination of business activities.How much should the fees be paid upon termination of the IP activity?
Clause 5 of Article 430 of the Tax Code of the Russian Federation established that if payers cease to carry out entrepreneurial or other professional activities during the billing period, the corresponding fixed amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months for the month in which it became invalid state registration of an individual as an individual entrepreneur.For an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month up to the date of state registration of the termination of an individual's activity as an individual entrepreneur (Letter of the Ministry of Finance of February 7, 2017 No. BS-3-11 / [email protected]).
How long does it take to file a 3-NDFL declaration upon termination of the IP?
A taxpayer is obliged to submit a declaration within five days from the date of making an entry on state registration when an individual stops acting as an individual entrepreneur in connection with his decision to terminate this activity in the USRIP and deregister it from the tax authority as an individual entrepreneur (including for the period between the day of submission of an application for state registration of termination of activity as an individual entrepreneur and the day of exclusion of this entrepreneur from the USRIP) (clause 9 of article 22.3 of the Federal Law of August 8, 2001 N 129-FZ, clauses 10 and 11 of Art. 227 of the Tax Code of the Russian Federation, clause 3 of Article 229 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated January 13, 2016 N BS-4-11 / [email protected]).Is there a penalty for late submission of a zero 3-NDFL declaration upon termination of an individual entrepreneur's activities?
If an individual entrepreneur, upon termination of activities, did not submit a declaration in the form of 3-NDFL to the tax authority in a timely manner, then the tax authority has the right to impose a fine of 1000 rubles. for untimely submission of reports (zero) (clause 1 of article 119 of the Tax Code of the Russian Federation).Do I need to notary the signature of the person on the application for state registration of termination of activities as an entrepreneur?
It depends on how you submit documents to the tax office.The signature on the application does not need to be certified in the following cases:
- if the applicant submits documents directly to the Federal Tax Service Inspectorate and at the same time submits a passport or other identity document;
- if the applicant submits documents through the multifunctional center, presents a passport (another identification document) and signs the application in the presence of an employee of the multifunctional center;
- if the applicant submits documents through a single portal of state and municipal services.
Do I need to notify the tax inspectorate and funds about the closure of the current account when the individual entrepreneur ceases to operate?
No, it doesn `t need. Since May 2014, the obligation of organizations and individual entrepreneurs to report the opening and closing of bank accounts to the tax office has been abolished (Articles 5 and 6 of the Federal Law of 02.04.2014 N 59-FZ).What documents must be submitted to the IFTS upon termination of the IP?
State registration upon termination of an individual's activity as an individual entrepreneur in connection with his decision to terminate this activity is carried out on the basis of the following documents submitted to the registering authority:a) an application for state registration signed by the applicant in the form R26001;
b) a document confirming the payment of the state fee (160 rubles);
c) a document confirming the submission to the Pension Fund of the Russian Federation of personalized accounting information, as well as information on additional insurance contributions for the funded part of the labor pension (Article 22.3 of the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs" of 08.08.2001 N 129-FZ) ...
Do I need to notify the FIU about the IP closure?
The entrepreneur himself does not need to send any notification to the FIU about the closure of the IP. The IP closure documents are transferred to the tax office, the tax authorities exclude the IP from the USRIP and they themselves transfer information to the FIU that such an IP is no longer listed in the register (clause 2 of article 11 of the Law of December 15, 2001 No. 167-FZ).Within how many days, from the date of submission of documents on the termination of the individual entrepreneur, the tax office will deregister the entrepreneur?
According to paragraph 8 of Art. 22.3, paragraph 1 of Art. 8 of the Federal Law of 08.08.2001 N 129-FZ, state registration, when an individual stops acting as an individual entrepreneur, is carried out within no more than five working days from the date of submission of documents to the registering authority.By virtue of paragraph 9 of Art. 22.3 of the Registration Law, the state registration of an individual as an individual entrepreneur becomes invalid in connection with the adoption by this person of a decision to terminate entrepreneurial activity after making an entry about this in the USRIP.
In what ways can you pay the state fee?
The state duty for closing an individual entrepreneur in 2017 is 160 rubles.There are two ways to get a receipt and deposit funds:
- Download a receipt of the state duty for closing an individual entrepreneur and go to a bank branch to pay it;
- Through the online payment system, which will automatically issue a sample of the state duty for closing an individual entrepreneur with the entered details of an individual.
In order for the fee for closing an individual entrepreneur to be paid, select the item "State duty for registering the termination of an individual entrepreneur as an individual entrepreneur", and then click "Next".
We fill in the fields. In the item "Address of residence", an additional window will open, there fill in everything according to the instructions and then the button "Next"
Check again all your data and choose how you will pay the state duty: “cash payment” or “non-cash payment”.
If we choose "non-cash payment", then we are warned that non-cash electronic payments can only be made by clients of partner banks who have current accounts in them. You need to choose a bank and make a payment.
IE ceased operations on April 12, 2017. Do I need to pay UTII for April?
Yes, you have to pay for 11 days in April. Clause 10 of Article 346.29 of the Code determines that the amount of imputed income for the quarter during which the taxpayer was deregistered in connection with the termination of business activities subject to the single tax is calculated from the first day of the tax period until the date of deregistration with the tax authority specified in notifying the tax authority about the deregistration of an organization or individual entrepreneur as a single tax payer.If the deregistration of an individual entrepreneur in the tax authority as a taxpayer of UTII was not made from the first day of the calendar month, then the amount of imputed income for this month is calculated based on the actual number of days of the individual entrepreneur's entrepreneurial activity (Letter of the Ministry of Finance dated April 8, 2016 No. N SD-3-3 / [email protected], para. 3 p. 3 art. 346.28 Tax Code of the Russian Federation).
SP on UTII was removed from the register as a taxpayer on March 25, 2017. Do I need to submit a UTII declaration for the first quarter of 2017?
Clause 3 of Article 346.32 of the Code stipulates that tax declarations for UTII based on the results of the tax period are submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period.The Code does not provide for any peculiarities in the timing of submission of a tax return for UTII in the event that a taxpayer stops an activity subject to UTII and is deregistered as a UTII taxpayer or an individual entrepreneur.
Since the individual entrepreneur was deregistered as a taxpayer of UTII on March 25, 2017, he had to submit a tax declaration for UTII for the first quarter of 2017 no later than April 20, 2017, calculating a single tax in it for the actually worked period of time (from January 1 to March 24, 2017) (Letter of the Ministry of Finance dated April 8, 2016 N SD-3-3 / [email protected]).
Is the tax authorities entitled to conduct a tax audit after the closure of an individual entrepreneur?
The tax authorities have the right to conduct tax audits of entrepreneurial activities of individuals who, at the time of the audit, ceased these activities and lost the status of individual entrepreneurs (Definitions of the Constitutional Court of the Russian Federation of 25.01.2007 N 95-О-О, of 26.05.2011 N 615-О-О) ...The tax authority, within the framework of a cameral tax audit, has the right to demand an explanation from the taxpayer if it detects contradictions in the taxpayer's documents and (or) inconsistencies in the information provided by the taxpayer with the information available to the tax authority (clause 3 of article 88 of the Tax Code of the Russian Federation). The form of the requirement for the submission of explanations is given in Appendix No. 1 to the Order of the Federal Tax Service of Russia dated 05/08/2015 No. ММВ-7-2 / [email protected] The requirement should indicate what the errors and contradictions are.
A taxpayer who fulfills the requirement has the right to submit documents confirming the accuracy of the information reflected in the declaration (clause 4 of article 88 of the Tax Code of the Russian Federation).
Federal Law of 05/01/2016 N 130-FZ from January 1, 2017 for failure to submit, within a five-day period, the explanations requested in accordance with clause 3 of Art. 88 of the Tax Code of the Russian Federation, in case of failure to submit within the prescribed time limit the revised tax declaration clause 1 of Art. 129.1 of the Tax Code of the Russian Federation introduces liability in the form of a fine of 5,000 rubles. (for a repeated violation during a calendar year - 20,000 rubles) (clause 2 of article 129.1 of the Tax Code of the Russian Federation).
Failure to submit documents to the tax authorities by the taxpayer in due time shall result in a fine of 200 rubles. for each non-submitted document (clause 1 of article 126 of the Tax Code of the Russian Federation, Determination of the Constitutional Court of the Russian Federation of November 20, 2014 N 2630-О). The tax authority has the right to demand documents during a desk tax audit only in cases stipulated by tax legislation, which does not contain as a basis for requesting documents within the framework of a desk tax audit, a tax return paid when applying the simplified tax system, the tax authority revealing contradictions in the documents submitted by the taxpayer ( information).
Should an individual entrepreneur on the simplified tax system, who has lost the status of an entrepreneur, separately submit to the tax authority a notice of the termination of entrepreneurial activity in respect of which the simplified tax system was applied?
No, you shouldn't. In the letter of the Ministry of Finance of Russia dated July 18, 2014 N 03-11-09 / 35436, communicated to the lower tax authorities and taxpayers by the letter of the Federal Tax Service of Russia dated 04.08.2014 N GD-4-3 / [email protected] it is said that, as a general rule, the loss of the status of an individual entrepreneur applying the simplified tax system means the simultaneous termination of the operating tax system.Such taxpayers do not have the obligation to submit to the tax authority a notification of the termination of entrepreneurial activity in respect of which the simplified taxation system was applied (Letter of the Ministry of Finance dated April 8, 2016 N SD-3-3 / [email protected]).
The individual entrepreneur on the simplified tax system ceased operations (deregistered as an entrepreneur) on April 11, 2016. A notice of termination of business activity, in respect of which the STS was applied, was not submitted. What is the deadline for filing a tax return for 2016?
Since the individual entrepreneur ceased activities as an individual entrepreneur on 04/11/2016 and a notification of the termination of business activities, in respect of which the simplified tax system was applied, was not submitted, he does not have grounds for applying the provisions of paragraph 2 of Article 346.23 of the Code.Tax returns under the simplified tax system for 2016 must be submitted by an individual entrepreneur in accordance with the generally established procedure, i.e. no later than April 30, 2017. (Letter of the Ministry of Finance dated April 8, 2016 No. SD-3-3 / [email protected]).
Do I need to pay taxes when an individual stops working as an individual entrepreneur?
In accordance with paragraph 1 of Article 3 of the Tax Code of the Russian Federation, each person must pay legally established taxes and fees. By virtue of paragraph 1 of Article 45 of the Code, the taxpayer is obliged to independently fulfill the obligation to pay tax, unless otherwise provided by the legislation on taxes and fees.The grounds for the termination of the obligation to pay tax and (or) due are specified in paragraph 3 of Article 44 of the Code.
The termination of an individual's activity as an individual entrepreneur is not a circumstance that entails the termination of the obligation to pay tax arising from such activities.
A taxpayer, in accordance with Article 64 of the Tax Code of the Russian Federation, may be granted a deferral or an installment plan for the payment of tax if there are grounds provided for by this article. An application for a deferral or installment plan for the payment of tax is submitted by an interested person to the relevant authorized body (Letter of the Ministry of Finance of August 4, 2016 N 03-02-08 / 45681).
How to recalculate the amount of tax on the PSN, if the individual entrepreneur ceased his entrepreneurial activity in respect of which the patent taxation system was applied, before the expiration of the patent?
If an individual entrepreneur has ceased entrepreneurial activity, in respect of which the patent taxation system was applied, before the expiration of the patent, the tax period is the period from the beginning of the patent until the date of termination of such activity specified in the application submitted to the tax authority in accordance with paragraph 8 of Article 346.45 of the Tax Code RF.If, when recalculating, an individual entrepreneur who has paid the previously calculated amount of tax within the time limits established by paragraph 2 of Article 346.51 of the Code, appears:
- overpayment of tax, then he has the right, by submitting an appropriate application, to return or offset it against other taxes in the manner prescribed by Article 78 of the Code;
- the amount of tax to be paid, then, based on the current norms of the Code, the calculated amount of tax must be paid no later than the dates specified in the patent (Letter of the Ministry of Finance of May 25, 2016 N 03-11-11 / 29934).