Thus, individual entrepreneurs or individuals operating on the basis of a patent will now be automatically registered with the tax authorities upon obtaining a patent in the relevant region, without the need to submit a separate application.
Additionally, a provision has been introduced into the tax legislation stating that the activities of patent taxpayers are not subject to field tax audits during the validity period of the patent, except in cases of counter checks. Other forms of tax control will be carried out in accordance with the current Tax Code.
