Application for a patent - Form No. 26.5-1

For several years now, a preferential taxation regime for entrepreneurs has been operating in our country - the patent system. Unlike all others, PSN does not require the submission of any tax returns, it is enough to keep only a book of income and expenses. In addition, the payment of tax here occurs by purchasing a patent, that is, in advance, and not based on the income received. To switch to the patent system, it is necessary to submit an appropriate application for a patent to the Federal Tax Service.

The procedure for obtaining a patent is regulated by the Tax Code of the Russian Federation, as well as regional laws.

If an individual entrepreneur plans to carry out several types of activities that fall under this system, applications must be filled out for each of them in order to acquire a patent. The same rule applies to different regions - the place of work of the entrepreneur.

A patent can be obtained for a period of one month to one year, while it must be valid in one tax period.

Having accepted the application, the tax authority must issue a patent to the entrepreneur within five days, or refuse to do so. Having received this document in hand, the individual entrepreneur must make certain obligatory payments by the IFTS within the prescribed time frame. Otherwise, the patent may be revoked.

Sample filling out an application for a patent in the form 26.5 1

Consider how to fill out a patent application.

The application can be made electronically using Internet services, specialized programs, but you will need. It is possible to submit the form filled out by hand in person, observing all the rules provided for this (black ink, capital block letters, etc.).

At the top, the entrepreneur indicates his TIN. Then the tax service code of 4 characters is affixed to which this document is sent. Below, the full name and full name are entered in the form. All cells that remain empty must be crossed out. Then the code is given.

After that, the entrepreneur enters his full registration address. In this block, all empty cells should also be marked with a "-" sign.

Next, you need to indicate how many months a patent is acquired, and also from what date it becomes valid. The last field is not filled in if an application for a patent is submitted to the tax service at the same time as a package of papers for registering an individual entrepreneur. Then it is affixed on how many pages the document is made up.

If the submission is not made personally by the entrepreneur, but by his authorized representative, then you also need to enter on how many pages the documents that confirm his authority are attached.

Then the form is divided into two parts, you need to fill out only the left. Here a digital code is affixed indicating who submits the document to the tax office:

• "one"- entrepreneur. If the first one is selected, then all cells must be crossed out, since the full name of the entrepreneur was indicated above.
• "2"- representative. If the second item is selected, then you need to enter the full name, if the first one, then cross out all the cells.

Then you need to specify a contact phone number, sign and date. Below, the representative must enter the name of the document granting him the authority, otherwise “-” is put in this field.

On the second sheet in the upper part, the TIN of the entrepreneur is entered, as well as the serial number of the sheet. Next, you must specify the full name of the selected type of activity and its code according to the classifier. All empty cells are crossed out here.

It is then recorded whether the selected activity will be carried out personally or with the involvement of other workers. The number of employees is indicated below, if they are not involved, “0” is put.

Next, the tax rate is entered: "6" according to the Tax Code of the Russian Federation or another established by the legislative act of the subject where the activity will be performed. In the second case, it is necessary to write down the name, number and date of this act.

On the next sheet at the top, the TIN of the entrepreneur is again indicated. Then on the page there are three blocks in which you need to enter the addresses where the activity will take place. If any of the blocks is not filled, then all empty cells in it must be blacked out.

The next 2 sheets are filled in only if the appropriate type of activity is selected. They must indicate:

• When using transport - its type and quantity.
• When renting out - the type and area of ​​​​the premises.
• For retail trade in premises with and without a trading floor - its type and area.
• In non-stationary trade - the type and number of trading places.
• When providing catering services - the type of objects and their area.

If these sheets are not filled out, then they do not need to be attached to the application.

Download the application form for obtaining a patent in the form No. 26.5-1