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Date of removal from the tax authority register of an individual entrepreneur


The date of removal from the tax authority's register of an individual entrepreneur is the date on which the individual entrepreneur switches to the general taxation regime (to the simplified taxation system, to the taxation system for agricultural producers (in the case where the taxpayer applies a corresponding special taxation regime) or the date of termination of business activities, in relation to which the patent taxation system was applied1.

  1. Tax Code of the Russian Federation, as amended on 2021-07-02, Article 346.46, paragraph 3 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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