The FTS published a message informing taxpayers about the rules for using fiscal accumulators, depending on their validity period – the information is displayed in the letter ED-4-20 / 9679 @ dated 23.05.2017. So, the categories of entrepreneurs, marked by the first paragraph of the sixth paragraph of Article 4.1 No. 54-FZ, are assigned the use of FN for 36 months. These categories include the following taxpayers:
– individual entrepreneurs on a simplified tax system (STS),
– individual entrepreneurs on vmenenka (UTII),
– individual entrepreneurs on a patent (PNS),
– individual entrepreneurs engaged in the production of agricultural products and based on the payment of the unified agricultural tax.
At the same time, this rule does not apply to enterprises engaged in the trade of excisable products (alcohol, tobacco, etc.), and to enterprises characterized by seasonal work.
We remind you that the use of FN for 13 or 15 months is possible for enterprises with seasonal work. The concept of “seasonality (temporality) of work” is not fully determined by legislation, and accordingly the term can be defined and established by the entrepreneur independently, which will not affect the activities of the enterprise in any way. Self-determination of one s activity as seasonal (temporary) gives full right to apply FN for 13 or 15 months… Therefore, enterprises on imputation (UTII), simplified taxation (STS), patent (PNS) or ESHN can apply FN for 13 or 15 months and not be afraid of fines and administrative liability.
According to the first and fourth parts of Article 1.5 of the Code of Administrative Offenses of the Russian Federation, a person is subject to administrative responsibility only if his guilt is established. Irremovable doubts about the guilt of a person who is brought to administrative responsibility are interpreted in favor of this person.
At the moment, only one model of a fiscal accumulator for 36 months has been entered into the register of the Federal Tax Service, and an entrepreneur, due to the absence or deficit in the FN market for 36 months, can easily apply FN for 13 or 15 months until its resources are exhausted (memory capacity and application period) …