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PAT2Kentucky's Pesticide Applicator Training & Certification Program Monte P. Johnson, Extension Specialist, Department of Entomology you are a pesticide user who will apply certain products classified
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PAT-2 is a form used to report certain information related to the Patent Box regime.
Companies that are eligible for the Patent Box regime and have qualifying IP income are required to file PAT-2.
PAT-2 can be filled out electronically on the designated tax authority's website or through their online portal.
The purpose of PAT-2 is to report information on income derived from qualifying intellectual property to avail tax benefits under the Patent Box regime.
Information related to qualifying IP income, relevant deductions, and tax computation must be reported on PAT-2.
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