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Since August 20 the new application form about PSN loss] work

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As the order of July 12, 2019 No. MMB-7-3/352 @ Federal Tax Service approved a new application form about PSN loss. The SP loses the right for PSN application, if: its income from realization will exceed 60 million rubles; the average number of workers will exceed 15 people. If at least one of these conditions is carried out, SP is obliged to submit to tax inspection the application for loss of the right for PSN application (item 8. Art. 346.45 of the Tax Code of the Russian Federation). Let's remind that after loss of the right for the patent of SP it is obliged (p 6, 7 St...

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