What are the USN limits in 2019? What are the limits on income, fixed assets, number of employees? Who is generally prohibited from applying the simplified tax system in 2019?
USN limit for 2019 for LLCs and individual entrepreneurs
The maximum limits for the simplified taxation system are set for annual income, the number of employees and the residual value of fixed assets. If any of them is violated during the year, the right to the simplified tax system is lost.
USN: revenue limit 2019
Under the simplified tax system, the revenue limit in 2019 is 150 million rubles. If you violate this limit, the company or individual entrepreneur loses the right to be simplified. However, it must be remembered that not all income must be taken into account for these purposes. Under income for the limit of the simplified tax system are understood: income from sales, advances received, non-operating income.
USN 2019 limit for the transition to "simplification"
If an organization already applies the OSNO or another tax regime, then it has the right to switch to simplified taxation. She can do this only from the beginning of the next calendar year. At the same time, the Tax Code provides for a special income limit under the simplified tax system in 2019 for such cases.
It is possible to apply the simplified tax system from January 1, 2019 only if for 9 months of 2018 his income did not exceed 112.5 million rubles. However, this limit applies only to organizations. An individual entrepreneur will be able to switch to the simplified tax system from 2019, even if for the period from January to September 2018 his income was more than 112.5 million rubles. However, the annual income limit of 150 million rubles remains for both legal entities and entrepreneurs.
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Companies have not yet had time to fully familiarize themselves with the revolutionary tax changes that will already come into force in 2020, on the verge of another bill amending the simplified tax system. How will the procedure for applying the simplified tax system change in 2020?
To date, the State Duma has adopted bill No. 905506 (not yet submitted for consideration to the Government of the Russian Federation), which allows a larger number of companies and individual entrepreneurs to apply the simplified tax system. To this end, a new procedure has been developed for applying increased rates when the simplistic workers reach a certain amount of income and the average number of employees.
Now the simplistic person loses the right to use the simplified tax system as soon as his income reaches 150 million rubles or the average number of employees is more than 100 people.
In 2020, such companies and individual entrepreneurs will not lose the right to use the simplified tax system under certain conditions.
New single tax rates under the simplified tax system
As a general rule, if the object of taxation is income, the tax rate is set at 6 percent. The laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 1 to 6 percent, depending on the types of entrepreneurial activity and certain categories of taxpayers (clause 1 of article 346.20 of the Tax Code of the Russian Federation).
If the object of taxation is income reduced by the amount of expenses, the tax rate is set at 15 percent. The laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 5 to 15 percent, depending on the types of entrepreneurial activity and certain categories of taxpayers (clause 2, article 346.20 of the Tax Code of the Russian Federation).
For companies that have exceeded the limits in terms of income by 50 million rubles and the average number of employees by 30 people, higher single tax rates are applied.
Rules for the application of increased single tax rates
The rules for applying increased single tax rates depend on the applicable object of taxation under the simplified tax system.
I option. For taxpayers applying the simplified tax system with the object of taxation in the form of income.
The tax rate, starting from the quarter in which the company's revenues exceeded 150 million rubles, but not more than 50 million rubles, and (or) the average number of employees exceeded 100 people, but not more than 30 people, is set at 8 percent.
II option. For taxpayers applying the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses.
The tax rate, starting from the quarter in which the company's income exceeded 150 million rubles, but not more than 50 million rubles, and (or) the average number of employees exceeded 100 people, but not more than 30 people, is set at 20 percent.
Important! If a taxpayer applies both the simplified tax system and the SIT, when determining the amount of income from sales for the purposes of complying with the restriction, income from both of these special tax regimes is taken into account.
To How to calculate the increased single tax rate?
For the first time, the bill introduces a smooth rally from the simplified tax system. This applies to those payers who exceed the income limit by no more than 50 million rubles or by an average number of no more than 30 people.
Such an excess is no longer fraught with an automatic transition to the general taxation system.
EXAMPLE #1.
Suppose that at the end of 2020, the company's revenue amounted to 190 million rubles.
Starting from July 1, 2020 (i.e. in the 3rd quarter of 2020, when the limit is exceeded), the company will apply the rate of 8% (income object). For Q4 2020, the company will also apply an 8% rate.
The single tax under the simplified tax system at the end of 2020 must be calculated according to the following formula:
Single tax under the simplified tax system at the end of the year = Taxable base for 6 months? 6% Taxable base for the 6th quarter? eight%
At what rate will the company pay flat tax next year?
In the event that the limits are exceeded, but by no more than 50 million rubles (that is, income is in the range from 150 million to 200 million rubles), then the company will pay a single tax under the simplified tax system at an increased rate of 8%. At the same rate, advance payments for the single tax will be calculated. Under the terms of example No. 1, the company will pay a single tax at a rate of 8%.
The company will be able to return to the usual single tax rates provided that the limits in terms of income and the number of employees are observed. For example, if at the end of the tax period, the company's income does not exceed the limit of 150 million rubles, then at the end of the tax period, the single tax under the simplified tax system is calculated at a rate of 6%.
In case of overpayment of the single tax in connection with the payment of advance payments at a rate of 8%, the amount of the overpayment will be credited against the payment of future payments under the simplified tax system. Despite the fact that this rule is not spelled out in the draft law, the general procedure for offsetting (refunding) overpaid tax applies here.
Now let's change the conditions of the previous example.
EXAMPLE #2.
According to the results of 9 months of 2020, Lutik company exceeded the revenue limit by 20 million rubles and amounted to 170 million rubles.
And at the end of 2020, the company's revenue amounted to 240 million rubles.
Starting from October 1, 2020 (i.e. in the 4th quarter of 2020, when the limit for applying the simplified tax system is exceeded), the company loses the right to apply the simplified tax system and pays taxes in accordance with the general taxation regime.
When will the company be able to return to the USN again? If desired, the company can again apply the simplified tax system, but not earlier than a year after the rally from simplified taxation and subject to the limits for switching to this regime.
That is, if a company left the simplified tax system in 2020, then it will be able to return to this regime no earlier than 2022.
At the same time, the limits for the transition to the simplified tax system will remain the same. In the event that a company decides to apply the simplified tax system from 2020, then it must submit a notification to the tax office on the transition to the simplified tax system no later than December 31, 2019.
The notification is submitted in the form approved by the order of the Federal Tax Service of Russia dated 02.11.2012 No. ММВ-7-3/ [email protected], or submitted via telecommunication channels in an electronic format approved by the order of the Federal Tax Service of Russia dated November 16, 2012 No. ММВ-7-6/ [email protected] Having decided to switch to the simplified tax system, the company must complete a number of transitional procedures at the end of the year (for example, transfer unclosed advances to simplified income in December 2019).
For example, if a company used the income tax accrual method in 2019, then it is necessary to allocate expenses paid, but not recognized in tax accounting in 2019 (due to the absence of a “primary” from the counterparty).
In order to switch to the simplified tax system from 2020, the company's income (from sales and non-operating income without VAT and excises) for 9 months of 2019 should not exceed 112.5 million rubles, the value of its fixed assets as of October 1, 2019 should not exceed 150 million rubles, and the average number should not exceed 100 people (Article 346.12 of the Tax Code of the Russian Federation).
Recall that the average number is calculated in the manner specified in the Order of the Federal State Statistics Service dated November 22, 2017 No. 772.
Is it advisable to apply an increased single tax rate of 20%?
In connection with the consideration of this draft law, it raises the question of the appropriateness of applying a “preferential” rate when leaving the simplified system for companies using the “Income reduced by the amount of expenses” object (rate of 20%).
That is, the rate is the same as that of income tax. At the same time, the list of expenses under the simplified tax system (as opposed to income tax) is closed (clause 1 of article 346.16 of the Tax Code of the Russian Federation). But the company will then pay VAT, in contrast to the increased "simplified" rate. But in terms of VAT, the company can carry out transactions that fall under the scope of Article 149 of the Tax Code of the Russian Federation or at a 0% rate. Then the company needs to calculate whether it is profitable or not to apply the increased STS rate.
To make a choice in favor of one or another taxation regime, companies need to analyze the structure of possible costs, taking into account the percentage of payment, since in practice the purchased goods, works, services can be paid in installments. It should also be taken into account that the use of even an increased STS rate will allow the company to write off the cost of fixed assets and intangible assets faster.
At the same time, such a smooth transitional period will allow companies not to carry out transitional procedures in an emergency mode, but to prepare in advance for the general taxation system, for example, to revise the terms of contracts with counterparties in terms of VAT.
In addition to the new rates and limits of the simplified tax system, in 2020, simplified people should take into account some of the changes that will come into force.
Ability to switch to USN-online mode
Now the simplified people fill out the Book of Accounting for Income and Expenses and annually submit a tax return under the simplified tax system.
And from July 1, 2020, simplified users can switch to the new USN-online. This mode will be available to companies and individual entrepreneurs who use an online cash register.
What are the benefits of switching to the new regime? These simplistic people will no longer fill out the Book of Accounting for Income and Expenses and file a tax return under the simplified tax system.
New rules for writing off fixed assets from 2020
Since 2020, preferences have been introduced for simplified workers in terms of writing off fixed assets. Thanks to the Federal Law of September 29, 2019 No. 325-FZ, simplistic people will be able to write off the costs of acquiring real estate faster.
Recall that now the write-off of the cost of purchased real estate is possible if, in addition to payment and commissioning, there is the fact of filing documents for state registration (clause 1, clause 1, article 346.16 of the Tax Code of the Russian Federation, clause 3 of article 346.16 of the Tax Code of the Russian Federation).
Starting from 2020, in order to recognize expenses as the cost of fixed assets, it is not necessary to wait for the submission of documents for state registration of ownership (clause 3 of article 346.16 of the Tax Code of the Russian Federation as amended by Federal Law No. 325-FZ).
The simplified taxation system is subject to adjustments more often than others, so the latest innovations have affected the maximum turnover for individual entrepreneurs under the simplified 2019 and the conditions for the transition. What should be the main performance indicators of individual entrepreneurs, according to the new tax legislation, in order to maintain the application of the simplified tax system?
Work with a special simplified taxation regime in past years was available to a limited number of entrepreneurs due to strict turnover requirements.
The new law sets the limit of the simplified tax system for 2019 for individual entrepreneurs based on whether the individual entrepreneur is already on a special regime or is just planning a transition:
- For current users. The maximum income of an individual entrepreneur under the simplified plan for 2019 should be within the established annual limit - 150 million rubles. If the amount of proceeds from the turnover goes beyond the established maximum turnover for individual entrepreneurs, the permission to work on the simplified tax system will be lost. To calculate the income received, the income displayed in the ledger is taken into account, namely: sales income, advance payments received on the account, non-operating income.
- For new members. It is possible to switch to the special regime with OSNO until January 9, 2019. Newly established companies can make the transition from the date of registration. For the transition to take place, existing entrepreneurs must pass according to the criterion: the maximum value of the maximum revenue for the 3 quarters of last year is 112.5 million rubles, instead of 45 million rubles. for 2017 (59.805 million rubles, taking into account the deflator), and the functioning of the deflator coefficient is temporarily limited until 2020. Its effect is preserved for individual entrepreneurs on UTII and a patent, but with changes: 1.868 and 1.481 instead of 1.798 and 1.425, respectively.
If the maximum IP turnover at the end of the year corresponds, in order to make the transition, it is necessary to notify the fiscal authorities with a statement of the established form. In other words, the notification form of the transition is in effect. Permission, as before, is not required to wait.
To calculate the transitional income limit under the simplified tax system in 2019, it is not required for individual entrepreneurs to multiply income by the deflator coefficient.
Since the beginning of 2019, simplified entrepreneurs have been obliged to use the new KUDiR form. The changes were made by the Ministry of Finance. The new form has been supplemented with a section that displays the amount of the trade fee, which will allow the specified amount to be taken into account in the procedure for calculating income tax.
The main filling rules are:
The previously adopted law on the transition to a new settlement procedure and the introduction of online cash desks has been postponed again: there is time for installation until the summer of 2019 for some categories of individual entrepreneurs: those engaged in the vending business and not having hired personnel working in the provision of services to the population (except for catering ) using hired labor. For entrepreneurs on UTII and a patent, a privilege has been introduced that allows the accounting of costs that have arisen due to the use of the new system when calculating the tax payment. Simplified individual entrepreneurs have the opportunity to apply benefits in the event of combining the simplified tax system with a patent or imputation. It is allowed to take into account the costs of purchasing a cash register, a fiscal drive and software with work on setting up equipment. The maximum possible amount of compensation is 18 thousand rubles.
The use and correct completion of the Book of Accounting for Income and Expenses is a mandatory criterion that exempts from accounting.
The volume of payments for the purpose of compulsory insurance will be:
- 26545 r. - Pension Fund;
- 5 840 rubles - health insurance fund.
The payment for excess income is 1% of the difference in actually earned income and is limited to 300 thousand rubles. The new amount of the maximum possible contribution is 212,360 rubles.
It is important to know that the calculation takes into account the annual amount of income without expenditure, regardless of the type of simplified tax system: “income” or “income minus expenses”.
Thus, the increase in income limits for individual entrepreneurs will significantly expand the number of business entities wishing to switch to a simplified form of taxation. The real benefits of innovations can only be judged after several reporting periods. But experts are already talking about possible positive consequences for the economy.
The Simplified Taxation System (STS) with the “Income” object is the easiest tax regime to apply with minimized tax risks, recommended for small and medium-sized enterprises. However, before switching to this seemingly so attractive mode, the manager and accountant need to think twice and take into account some important nuances. Let's talk about who is allowed to apply it, about the tax rate and limits, as well as how to keep records.
The simplicity of the regime under consideration consists in a simple procedure for determining the tax base - all receipts in cash and in kind for the sale of products (goods, services, works) and in connection with non-operating income. The organization of their accounting by payment, or cash basis, is usually not difficult even for novice accountants.
Nevertheless, you should know the specifics of the company and the rules for determining the taxable base (Article 346.17 Part 2 of the Tax Code of the Russian Federation).
The simplification can be applied by organizations that meet the following criteria:
- Employees - less than 100 people.
- Income - less than 150 million rubles. in year.
- The residual value of fixed assets is less than 150 million rubles.
- The share of participation in other organizations is less than 25%.
- There are no branches.
- There are no activities with a ban on the use of the simplified tax system (clause 3 of article 346.12 part 2 of the Tax Code of the Russian Federation).
- Included in the state register of small businesses.
Until January 1, 2017, the deflator coefficient was involved in the calculation of the limit. It was multiplied by the maximum allowed income. Until 01/01/2019, the deflator coefficient is not applied.
The simplified regime can be applied by individual entrepreneurs subject to the same conditions, excluding paragraphs 4 and 5, which do not apply to individual entrepreneurs.
For the USN, the reporting period is a quarter, the tax period is a calendar year.
USN rate with the "Income" object
The tax rate under the simplified taxation system with such an object, established by federal law, is 6%.
Regional authorities are given the right to make changes to the value of the specified rate in the range from 6 to 1%. Newly registered individual entrepreneurs with a production or social profile by type of activity can apply a zero rate for two tax periods, if such a rate is valid in their region.
For example, the rate of the USN "Income" (St. Petersburg, 2020) is 6%. From 01/01/2016 to 01/01/2021 in St. Petersburg there is a zero rate for newly registered individual entrepreneurs with a production and social orientation. The list of activities that allow the use of the zero rate of the simplified tax system for individual entrepreneurs is established by the Law of St. Petersburg dated June 10, 2015 No. 329-62.
To apply the zero rate on the simplified tax system, there is a limit on the number of employees of individual entrepreneurs and it should not exceed 15 people.
Revenue forecast upon transition to a simplified system
On the simplified taxation system, or USNO, the maximum amount of income in 2020 should not exceed 150 million rubles for the reporting period.
When deciding to switch to a simplified taxation system, it is necessary to accurately determine the revenue for the coming calendar year and send a notification to the tax office. Otherwise, exceeding the revenue limit for the simplified tax system of 150 million during the year will lead to the loss of the right to apply the special regime in question. The accountant will have to recalculate all taxes based on the OSNO, starting from the date this happened. The recalculation procedure is quite laborious and poorly regulated, so it is better not to make mistakes in the amount of income for the next calendar year if you plan to switch to simplified taxation.
When switching to the simplified tax system 2020, the income limit can be predicted based on the results of 11 months of the current year. With a uniform receipt of payments, revenue for 11 months should not exceed 137,500,000 rubles. The income limit on the simplified tax system in 2020 does not include: receipts from activities transferred to UTII (this is due to the fact that the income limit, above which a company or individual entrepreneur loses the right to use a special regime, is established only in relation to money received from activities on simplification (clause 4.1 of article 346.13 of the Tax Code));
Any use of materials is allowed only if there is a hyperlink.
If the receipts are of a seasonal or project nature, then the revenue indicator must be provided based on the forecast of cash receipts under the concluded contracts.
Prior year figures can be taken into account under similar business conditions in comparable periods. If the financial and economic activity of the enterprise has changed significantly, then revenue for the coming calendar year should be determined based on forecast calculations.
Maximum income on the simplified tax system in 2020
Organizations using simplified taxation must organize revenue control to ensure that the amount of revenue complies with the limit value under the simplified tax system: 150 million in 2020.
Such control is easily implemented in the tax register "Book of income and expenses (KUDiR) under the simplified taxation system", which is filled in on an accrual basis. To control the KUDiR, it should be generated and archived in digital or paper form on a monthly basis.
At borderline profit values, when the amount begins to approach the limit value for this tax regime, it is necessary to organize monitoring of the revenue indicator on a daily basis. This is due to the fact that the loss of the right to use simplified tax applies from the beginning of the quarter in which the indicator was exceeded. An organization that has lost the right to use the simplified tax system in the middle and at the end of the quarter is considered to be applying the OSNO from the 1st day of the current quarter with all the ensuing consequences, including the execution of primary documents. By law, invoices must be issued within 5 days from the date of shipment. This means that it will not be possible to issue invoices for the entire tax period for VAT, which includes the loss of the right to the simplified tax system. And the organization will have to pay VAT from its own funds.
The Decree of the Federal Antimonopoly Service of the Volga District dated May 30, 2007 No. A12-14123 / 06-C29 and the decision of the Supreme Arbitration Court of the Russian Federation dated August 06, 2007 No. 9478/07 contains an opinion and raises the issue of the organization’s right to issue invoices for the entire period in which the loss of the right to simplified taxation, but such a position will have to be defended before the tax authorities on their own.
Tax accounting policy USN "Income" (2020, sample)
According to the general rules, the tax accounting policy is drawn up in cases where the legislation provides a choice of one or another method for determining the tax base. The procedure for recognizing income under the simplified tax system for determining the tax base is established by Chapter 26.2 of the Tax Code of the Russian Federation and does not imply an alternative.
Therefore, the tax accounting policy for the simplified tax system with the object "Income" can not be drawn up.
In the case of compilation in the tax policy, it is sufficient to indicate that:
Accounting for income in connection with the application of the simplified taxation system is kept in the tax accounting register KUDiR, the form of which is given in the appendix to the order on accounting policy.
Hello! In this article, we will talk about the limits that allow you to apply the simplified tax system from 2019.
Today you will learn:
- What are the limits for entrepreneurs on;
- What income items are related to income on the "simplified";
- In what cases the right to apply the simplified tax system is lost;
- How to switch from USN to OSN.
USN and business benefits
It is beneficial to use the simplified tax system for management, and therefore this is common among and. It has several advantages that distinguish it from other methods of taxation.
Before you start using the "simplified" system, you have the right to choose one of two tax rates:
- 6% if there are income items in your activity and expenses are minimized (in this case, the entrepreneur pays only 6% of the amount of profit);
- 15% if the company has both income and expenses (first, the difference between the profit and expenses received for the year is calculated, and then 15% is calculated from the amount received - this is the tax payable).
These rates can be differentiated in different regions and reduced to a minimum of 1% for some types of activities.
Business owners on the simplified tax system pay only one tax instead of:
- (for founders of organizations);
- (however, there are exceptions. For example, if you make a deal with non-residents, you are still required to pay VAT).
The USN has a rather simplified reporting system: paying a single tax makes it easier to manage.
There are also such features for companies on the simplified tax system:
- You can transfer the payment of insurance premiums, transport tax and other expenses to expenses (for the simplified tax system with a tax rate of 15%);
- The simplified tax system does not restrict a company from having a representative office.
What are the restrictions on working with the USN
The benefits of working with the USN abound. So that this system of tax collection does not develop into the only one used by taxpayers and does not become the subject of various frauds, the state has developed special limits.
They limit activities on the simplified tax system for various indicators. If these indicators go beyond the norm, then you do not have the right to apply the simplified tax system.
These limits include:
- The residual value of those fixed assets that are on the balance sheet of the enterprise cannot exceed 150,000,000 rubles. Only depreciable property is taken into account, land and construction in progress are not taken into account;
- To switch to the simplified tax system from the new year (in 2020), your income for 9 months of current activity should not exceed 112,500,000 rubles without VAT. The total amount of income is calculated by adding the amounts from sales and non-operating income;
- In order not to lose the opportunity to practice the simplified tax system in 2019, your total annual income should not exceed 150,000,000 rubles.
As you can see, the limits, compared to 2018, remained the same, which will allow more entrepreneurs to stay on the simplified tax system.
However, the deflator coefficient in 2019 was also changed, as in previous years, amounting to 1.518. It is a special index that annually increased the possible income under the simplified tax system and income for the transition to the simplified tax system.
For example, in 2016 the index rate was 1.329. This means that the amount of approved income for 2016 increased from 60,000,000 rubles to 1.329*60000000 = 79,740,000 rubles. And the amount for the transition to the simplified tax system increased from 45,000,000 rubles to 1.329 * 45,000,000 = 59,805,000 rubles.
Since 2017, the deflator has stopped changing. Restrictions on its use were introduced for the next three years, until 2020. This means that the approved income limit will not be indexed, and its value will remain unchanged for three years.
It is important to bear in mind that restrictions on the transition to the ranks of "simplifiers" are associated not only with the income of the company. If your company employs more than 100 people, you will not be able to apply the simplified tax system even if the amount of income is observed.
income limit
There is a limit of 150,000,000 rubles, which applies to the annual income of an individual entrepreneur or company. This means that exceeding this mark by at least a ruble during a quarter, half a year or at the end of the year excludes you from the ranks of the “simplifiers”.
If the income is exceeded by 150,000,000 rubles, then you switch to from the quarter in which a large income was received.
It also happens that the entrepreneur did not notice how the amount of income exceeded the approved value. This should not be allowed. Check your income every three months so that you don't miss the moment of leaving the simplified tax system.
If you, having lost the right to the simplified tax system, did not notify the tax authority about this, then get ready to pay the following fines:
- 200 rub. for not providing notice that you no longer apply the simplified tax system (Article 126 of the Tax Code);
- 5% of the amount of tax recorded according to the declaration on the OSNO. Penalties will be charged from the first day following the month set for the submission of the declaration (Article 119 of the Tax Code);
- 1000 rub. for not submitting a declaration.
There will be no penalties for the unpaid amount of tax, the tax will only charge you a penalty for late payment.
If you notice that your income is becoming “critical”, that is, it is approaching the threshold of 150,000,000 rubles, and you do not want to switch to DOS, there are several ways to stay on the simplified tax system.
You can:
- Do not allow income to be received in the last quarter or accept only those funds that will not exceed the revenue limit (if you know in advance what transactions your company will have with counterparties, try to transfer profits on them to the next year);
- Draw up a loan agreement(if you shipped products to the buyer, then you can receive money from him as a loan return. That is, you issue a conditional loan to your business partner, which he pays for the delivery. Loans are not taken into account as income on the simplified tax system, and therefore the amount of profit will not increase the limit income turnover);
- Make a commission agreement(For the services performed in favor of your counterparty, you can take a commission as an intermediary. Commissions under such an agreement are also not taken into account in the company's income).
If you want to switch to the simplified tax system from another taxation system, then the income for the previous three quarters should not exceed 112,500,000 rubles. Again, this rule is relevant only for LLC.
Is your income less? Then the USN is perfect for you. At the same time, you will be able to switch to a new taxation method no earlier than next year. In the current reporting period, you will not be able to use this right.
The activities of the USN do not provide for a spending limit. The only exception is the types of expenses themselves, which are classified as such according to the law.
What income can be taken into account under the simplified tax system
Any commercial activity involves the receipt of amounts of income. However, not every profit can be treated as income.
Tax legislation classifies as income amounts:
- From sales (revenue in monetary terms, which is received from the sale of your own products or the sale of property rights of the company (for example, you found a buyer for equipment or a piece of land. In this case, payment can be made even in kind));
- Non-operating:
- income from the activities of the last reporting period that you have discovered now;
- purchase and sale of foreign currency (both positive and negative price differences are taken into account);
— amounts received from ;
— income from deposits, securities;
— property rights that you acquired free of charge;
- profit from holding shares in other organizations; - Income on the simplified tax system must be taken into account in KUDiR at the time of receipt of funds to or to the cash desk of the company.
At the same time, there are such incomes of the company that are not taken into account when calculating the limit on the simplified tax system.
These include:
- Mortgaged property;
- Contributions to ;
- Contributions to compensation funds;
- Foreign (provided that they will be spent within one year);
- The difference formed during the revaluation of shares;
- Compensation from insurance companies or by court order to the injured party;
- Fines paid in favor of the organization;
- Some from which income tax is deducted;
- Winnings (for IP);
- And others, indicated in articles 224, 251 and 284 of the Tax Code of the Russian Federation.
Calculate the cost of fixed assets
The simplified tax system is suitable only for those individual entrepreneurs and organizations whose residual value of fixed assets does not exceed 150,000,000 rubles. This value is calculated according to the accounting standards.
The limit of fixed assets should be monitored not only by those organizations that are on the simplified tax system, but also by those that plan to switch to this taxation system. The last to calculate the price of assets on December 31 of the year preceding the transition to the simplified tax system.
If the OS cost limit is exceeded, this will become an obstacle to the application of the simplified tax system.
When the residual value exceeds the established limit of 150,000,000 rubles, the organization is obliged to switch to DOS from the quarter in which the increase in the value of assets occurred.
The Ministry of Finance does not oblige an individual entrepreneur to keep records of the residual value of fixed assets. However, as soon as an entrepreneur switches to the simplified tax system, the need to calculate the price of assets is assigned to him by law.
Loss of the right to apply the simplified tax system
From the moment the entrepreneur's income exceeded the mark of 150,000,000 rubles in the current period (for a quarter, six months or 9 months), the transition to the OSN is mandatory.
As soon as the limit has increased, organizations and individual entrepreneurs switch to DOS from the beginning of the quarter in which the total income exceeded 150,000,000 rubles. To understand whether you fit into the limit or not, you will need to calculate income from the first day of the reporting year.
Let's take an example of the moment the organization lost the right to the simplified tax system.
The company's earnings for the year were:
| Month | Amount, rubles |
| January | 5 500 000 |
| February | 7 300 000 |
| March | 2 100 000 |
| April | 4 800 000 |
| May | 17 400 000 |
| June | 10 200 000 |
| July | 9 900 000 |
| August | 31 500 000 |
| September | 7 800 000 |
| October | 18 600 000 |
| November | 32 900 000 |
| December | 23 000 000 |
The amount of income for the year, including the last quarter = 162,400,000 rubles.
The legislator established that those enterprises whose income did not exceed 150,000,000 rubles can remain on the simplified tax system. In our example, the total revenue of the company exceeded this mark. This means that starting from 01/01/2020, the organization is obliged to switch to DOS and calculate the tax differently.
Go to OSNO
Legislative norms oblige those who switched to OSNO to inform the tax authorities about this within 15 days after the end of the reporting period. Once the transition has taken place, the taxpayer is required to pay all due taxes, just like newly registered companies.
If an organization or individual entrepreneur, when switching to OSNO, lost sight of the payment of monthly payments, this is not a reason for fines from the tax authorities. As punishment, penalties will follow on the amount of unpaid tax.
Checkout limits for "simplified"
For each entrepreneur and company located on the simplified tax system, there is a requirement for a cash register from the side of legislative norms. It is expressed in the fact that the business owner is obliged to set a cash limit, which is expressed in the maximum possible amount of cash balance at the end of the day.
It is not necessary to inform banking organizations about the excess of funds. You must calculate this value yourself and stick to it on a daily basis.
The cash limit is calculated as follows:
It is necessary to sum up all revenue for any period, but not more than 92 days. The amount received must be divided by the number of days in the billing period. Multiply the resulting value by the number of days during which the money is spent at the cash desk before being deposited at the bank (usually no more than 7 days). The amount that you calculated is the limit on your cash register.
The settlement scheme must be drawn up in the form of internal documents (order or instruction). It must be followed throughout the operation of the company.
If the organization has separate divisions, then the calculated limit should be the same for everyone. The exception is those divisions that transfer funds directly to the bank, bypassing the head office.
