Tiraspol, March, 28. /Novosti Pridnestrovya/. With the entry of the PMR laws Special Tax Regime - Patent Taxation System and Special Tax Regime - Simplified Taxation System into force on April 1, it is important for entrepreneurs who have chosen these types of taxation and therefore have the right to perform international trade activities, to pay attention to certain aspects.
The Declaration Direction Will Not Be Changed, But There Are Certain Features
Due to the fact that the law regulating the patent taxation system, patent holders are allowed to import goods for an amount of no more than $ 50,000 in US dollar equivalent during current year, customs authorities will keep records of the customs valuation of goods imported by each patent owner.
When declaring imported goods, patent holders must provide the inspector with the following documents:
- the original of the current certificate of state registration of a natural person as an individual entrepreneur (peasant farming or farm);
- the original of the patent or its copy certified by the tax authority;
- a payment document (receipt) on payment in the amount of the total fiscal charges for the current period (a month in which the goods are declared).
For individual entrepreneurs working in accordance with the tax regime Simplified Taxation System, there are no cost restrictions on the importation of goods. When goods are imported, these individual entrepreneurs must provide the following documents to the customs authority:
- the original of the current certificate of state registration of a natural person as an individual entrepreneur;
- the original document confirming the application of the simplified taxation system, or a copy thereof, certified by the tax authority.
As for the rest, the procedure for customs declaration and customs clearance of goods transported by individual entrepreneurs (patent holders and subjects of the simplified taxation system) across the PMR customs border will not change.
Who Can Act as a Declarant of Goods?
Individual entrepreneurs who have transferred to the application of the simplified taxation system and the patent taxation system, and who have received the relevant documents in the prescribed manner, have the right to declare goods to the customs authority on their own behalf.
The head and all members of the peasant farm are patent holders, so each of them has the right to import goods with a total customs value of up to $ 50,000 during the current year and declare it on its own behalf, subject to the above documents.
The attracted persons hired by the patent owner under civil law contracts do not belong to the subjects of the patent system and, therefore, do not have the right to perform international economic activity and declare goods on their own behalf, or perform customs operations on behalf of the declarant patent holder.
What Categories of Goods Can Entrepreneurs Import?
In accordance with the PMR law of September 30, 2018 No. 269-З-VI Special Tax Regime - Patent System of Taxation, the patent holder has the right to perform several activities which the patent system of taxation is applied for, but not more than five types of activity.
It is important to note that neither patent holders nor entrepreneurs applying the simplified taxation system are restricted in their right to import and declare categories of goods that do not correspond to the types of business activities indicated in the patent or document confirming the application of the simplified taxation system.
Source: official website of the PMR State Customs Committee
