The Ministry of Finance published Letter No. 03-11-09/55604 on 17 December 2013 which sets out the maximum and minimum thresholds of potential annual income to apply with regard to the patent system of taxation. The MoF also clarified that under Art. 346.47 of the Tax Code, the tax base for the patent system of taxation will be the potential annual income calculated on specified activities, and determined by a system depending on the geographic region in which the taxpayer is based.
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