Annotation

The article examines the legal and law enforcement aspects of the digital transformation of tax administration in the context of the patent taxation system. The article analyzes changes in the material conditions of the patent taxation system, including a phased reduction in the income limit, an adjustment to the list of activities and the introduction of new deflator coefficients. Special attention is paid to automated mechanisms for monitoring compliance with limits implemented within the framework of a Single Tax Account, as well as to the problems of recalculating taxes when physical indicators change and the right to special treatment is lost. Based on the analysis of explanations from the Federal Tax Service, regional legislation and established judicial practice, the main risks for taxpayers are identified and ways to minimize them are proposed.