How to extend a patent for IP

Patent is available to most individual entrepreneurs and very popular. All because we pay a fixed amount and not to keep complex calculations are much more convenient than report on a number of taxes. But there is a reverse side of the medal: the evidence is issued for a certain period, after which the document must be renewed. Do not know how to extend a patent for IP? Now we will tell.

Patent expiration date

You can purchase a patent for 1 year or trial (from 1 to 3 months). But you need to remember that the document for a period of 12 months is obtained only in the first days of the year. The term of the patent issued by less than 12 months is recognized as the tax period from the date of the issuance of the IP document. In a situation where IP stops its work before the expiration, the tax period recognizes the period from the date of issuing a document before the end of entrepreneurial activities.

How to extend Patent

Since the document is issued for 12 months, then it must be renewed every year. For this, no later than December 20 of this year, you must apply for a tax inspectorate.

Apply for the extension of a patent to the tax inspection is needed no later than December 20 of the current year.

Pay tax is needed by the details of the tax service where the patent is obtained. When submitting an application from IP or a delay of payment, the entrepreneur is automatically translated into (based). To re-submit a statement on the same type of activity will be only the next year (Art. 346.45 of the Tax Code of the Russian Federation).

Circumstances in which you will not be able to use the Patent Taxation System ():

1. Income IP increased and exceeded 60 million rubles per year.
2. More than 15 people work for you.
3. When untimely payment of tax on the patent or incomplete payment.

In these cases, you must submit a tax application about the loss of the right to use PSNs in form 26.5-3. This must be done within 10 days.

An application for the loss of the right to use the patent system of taxation should be submitted to the tax inspection within 10 days.

If you decide to have already received a patent, then you need to apply for form 26.5-4 in terms of up to 5 calendar days after the cessation of activities.

Extend the patent and pay for it is necessary on the specified time. Any beacon will lead to the loss of the right to use PSN, and the entrepreneur will have to go through the procedure from the very beginning. Do not forget to pay a patent on time and watch the company's turnover in order to suddenly not be on the main tax system (based on).