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Document certifying the right to apply the patent tax system


The document confirming the right to apply the patent tax system is a patent for carrying out one of the types of entrepreneurial activities (unless otherwise provided in subparagraph 5 of paragraph 8 of article 346.43 of this Code), in relation to which this Code or the law of a subject of the Russian Federation has introduced the patent tax system1.

  1. Tax Code of the Russian Federation, as amended on 2022-05-28, article 346.45, paragraph 1 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩

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