The lawyers explained the peculiarities of patent taxation for agricultural producers, nicknamed the “tax on the beds”. It is reported by “Prime”.
The founder of the vvCube consulting group, Vadim Tkachenko, explained that the acquisition of a patent is possible for individual entrepreneurs, whose income last year did not exceed 60 million rubles, and they employ no more than 15 employees.
Those who run a farm for their own needs or sell surplus products from a backyard garden do not need to buy a patent. This also does not apply to the owners of summer cottages, said Alexei Gavrishev, managing partner of AVG Legal.
Nevertheless, each owner of a land plot registered with Rosreestr is obliged to pay land tax, which is calculated based on the cadastral value and the available deductions and benefits.
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source https://pledgetimes.com/lawyers-clarified-the-features-of-the-tax-on-the-beds/
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