1. One of the major shortcomings of the patent system is the loss of the right to its use and the transition to
general taxation in the case of late payment of the patent. While other special tax regimes such sanctions is not
provided, and the resulting tax debt is collected IFTS in the prescribed manner.
2. Size of the tax rate: for the patent system, it is set at 6%, and for UTII - 15% of the imputed income that is
twice as high.