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Статья 346.44. Налогоплательщики
Suvorov.Legal

Статья 346.44 Налогоплательщики

Статья 346.44 НК РФ, действующая редакция налогового кодекса на 2026 год с комментариями

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1. Налогоплательщиками признаются индивидуальные предприниматели, перешедшие на патентную систему налогообложения в порядке, установленном настоящей главой.

2. Переход на патентную систему налогообложения или возврат к иным режимам налогообложения индивидуальными предпринимателями осуществляется добровольно в порядке, установленном настоящей главой.

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