Beginning entrepreneurs cannot always accurately assess the scale of their future enterprise and the tax obligations they will have to deal with. Therefore, when registering your own business, you need to carefully study all possible tax regimes. The most preferable is the simplified tax system, since it allows you to significantly reduce tax expenses. The main thing is that an individual entrepreneur or LLC should not be subject to a ban on its use. We will consider this and other questions about the transition to a simplified taxation system below.
Briefly about what is needed to switch to the simplified tax system:
- determine whether the “simplified approach” is applicable to your organization;
- fill out the notification;
- register it with the tax office.
These are all the steps that are necessary to transfer the company to the “simplified” system. But not everyone can switch. And that's why?
Advantages of taxation using the simplified tax system
All issues regarding the transition to a simplified or any other taxation system are regulated by the provisions of the Tax Code of the Russian Federation. The simplified taxation system (or simplified taxation system) is a special taxation regime in which it is easier for new businessmen to maintain tax documentation and submit reports. The application of the regime simplifies tax accounting. Instead of taxes on profit, property, personal income tax and VAT, one tax is paid to the treasury, the amount of which the entrepreneur chooses independently. This is 6% of income or 15% of profit. Therefore, if you are just trying yourself as an entrepreneur, then you should think about switching to the simplified tax system.
Application for simplified tax system
A notification for switching to a simplified system must be filled out and registered with the inspectorate of the Federal Tax Service of Russia, in which the individual entrepreneur or organization is registered. At the same time, there are a number of conditions and restrictions on the transition, so you need to check whether you meet all the parameters:
These are the basic conditions and requirements for the transition, which are enough for most entrepreneurs to assess their chances of applying the “simplified procedure” and submit a notification. It is better to do this right away - when registering a business. So the new regime will be applied from the date of registration. In Art. 346.12 of the Tax Code of the Russian Federation provides a list of organizations and types of activities for which the use of “simplified taxation” is impossible.
Fill out form 26.2-1
An application to switch to the simplified tax system can be submitted either in free form or in form No. 26.2-1. This is the most convenient option, since the form has been approved by the tax authority, which means the tax authorities will have comprehensive information and will not have any questions. The form for switching to the simplified tax system can be downloaded. The form does not have to be filled out by hand. The information can be typed on a computer, after which the notification is printed and sent by the individual entrepreneur or the head of the LLC to the tax office.
The notification form is a one-page document divided into three fields. In two of them, an individual entrepreneur or the head of an organization needs to fill out the fields marked in blue. In the first field, tax details are indicated: TIN, KPP (only for organizations), tax code, taxpayer attribute (codes are listed at the bottom of the form), name of the organization or full name of the individual entrepreneur (for individual entrepreneurs, full name is written on separate lines), date (from which it is planned apply the simplified tax system), object of taxation and year of filing the notification, income for 9 months (in the year of filing the notification), the residual value of the company. In the second field, contact information is indicated: who submits the notification (taxpayer or authorized representative), full name of the taxpayer who submits the application (in the case of an organization, this may be an authorized representative; the individual entrepreneur does not fill out this field, puts dashes), contact phone number. Applicants are not interested in the third field - it is filled out by a Federal Tax Service employee. To make it easier to understand the form, you can see a sample of filling out applications.
Submitting a notice
You can direct it in several ways:
- personally to the Federal Tax Service (or an authorized representative);
- ordered letter;
- personal account on the Federal Tax Service website.
As a rule, when going to the tax office in person, the tax notice is provided in two copies (for Moscow - three), on one of which the tax inspector marks the acceptance of the notice and returns it. This will confirm the transfer of the individual entrepreneur or organization to the “simplified” language.
When will it be possible to conduct tax reporting in a new way?
- Switching to the simplified tax system when registering is the fastest way to reduce taxes. A notice of the transition to the simplified tax system is attached to documents for registration of an individual entrepreneur or LLC. If this does not work out right away, the entrepreneur has 30 days from the date of filing registration documents to notify the tax office of the change in regime. If everything is done in time, the simplified regime will be applied immediately and all tax reports can be submitted under it.
- The situation is different when an existing business entity is transferred, when more than a month has passed since the registration of the individual entrepreneur. Here you also need to fill out Form 26.2-1 and submit it by December 31 of the current year. Unlike the first option, when the notification is submitted with a set of registration documents, in this case it will be possible to switch to the “simplified” system only from January 1 of the next year. And all settlements with tax authorities at the end of this year will need to be made according to the previously applied taxation regime.
- Another transition option for those who previously used another special regime is UTII. When switching from “imputation”, the transition dates also change. The new tax regime will be applied from the first day of the month in which the entrepreneur refused or lost the right to use UTII. However, in this case, the businessman is obliged to notify his inspectorate within 30 days. Otherwise, there will be no transition; you will have to report on a general basis, and not according to a simplified system.
Transition check
Submitting a notification in Form 26.2-1 is a guarantee of transition to the simplified tax system. However, there are cases when the transition may be denied. This is possible when a businessman violated the deadline for submitting a notification. In this case, tax officials will notify you by mail that it is impossible to change the tax regime.
To reassure yourself and know for sure that you are a “simplified” person, you can send a request to the Federal Tax Service to confirm the chosen mode. This is done in free form, indicating the tax details and postal address, to which the tax office sends an official response within a month.
However, taxpayers have the right to switch to a different taxation system, including the simplified tax system, once a year.
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Previously, the transition was of a declarative nature, but today it is enough for an organization to submit a notification about the possibility of using the simplified taxation system (STS).
What basics do you need to know?
The main goal of the simplified tax system is to minimize tax obligations in relation to organizations that have switched to a simplified taxation system.
Single tax payers are exempt from paying:
- Tax: income, property, sales.
- VAT, personal income tax, unified tax.
Obligations to pay VAT remain exclusively in relation to imported products supplied to the territory of the Russian Federation.
Legal entities are not exempt from paying personal income tax due to the fact that they are tax agents in relation to their employees.
Whereas individual entrepreneurs who do not have hired workers may not pay personal income tax if the profit they receive relates to entrepreneurial activity.
Because organizations that have switched to the simplified tax system must pay:
- insurance premiums;
- water and land tax;
- advertising tax.
The single tax is calculated based on the results of the tax period. At the same time, the reporting period is considered to be 3, 6 or 9 months.
If we talk about existing methods for calculating the amount of tax, then according to the tax code there are only two of them:
Moreover, if the amount of the accrued tax is less than the amount of the small fee, then the organization using the simplified tax system is obliged to pay the minimum tax.
The tax rate in this case is 1% of the tax base ().
It is also worth recalling that constituent entities of the Russian Federation can establish differentiated tax rates, but in such a way that their size is not lower than 5% and not higher than 15%.
Payment of advance payments must be made by taxpayers no later than the 25th day of the month ().
Returning to the issue of minimizing tax liabilities, it is worth noting that the legislator also reduced the volume of accounting and tax reporting that any enterprise must maintain, regardless of the taxation system used.
Thus, organizations that have chosen the simplified tax system must take the test. In addition, individual taxpayers are required to form.
The exception is individual entrepreneurs and organizations whose total annual turnover does not exceed 3 million rubles.
At the same time, the obligation to maintain the IP remains the same for the created individual entrepreneur.
The following deadlines are established for filing tax reports:
If the right to use the simplified tax system is lost, the taxpayer is obliged to submit a tax return no later than the 25th month following the previous tax period.
As for the balance sheet, including the simplified form of this document, it is fixed.
The organization decides independently which form of financial statements needs to be submitted (standard or simplified). But, the decision made must necessarily be reflected in the taxpayer.
If the accounting method changes, small businesses may not recalculate indicators for previous periods.
To switch to the simplified tax system, an organization must submit a corresponding notice to the Federal Tax Service ().
The notification is submitted to the place of registration of the taxpayer no later than December 31. But for newly created enterprises the legislator has established different deadlines.
Such organizations may submit a notice within 30 days from the date of registration (). The notification form has been approved.
The document must contain the following details:
- Name of the organization;
- OGRN (OGRNIP);
The notice must also contain data justifying the right of a business entity to use the simplified tax system.
After the taxpayer has decided on the object of taxation, the document must be signed by the director and certified by the seal of the organization.
In the absence of claims from the fiscal authority, it is considered that the organization has automatically switched to the simplified tax system. To obtain documentary evidence of the transition, you must make a separate request.
However, we should not forget that not all taxpayers can apply the simplified tax system. A complete list of organizations subject to legislative restrictions has been approved.
Basic restrictions include:
Advantages of Simplification
Among the main advantages of the simplified taxation system (STS) are:
- Reducing the number of taxes payable.
- Possibility of choosing one of two taxation objects.
- A simplified model for filing accounting and tax reporting.
- Significant reduction in the number of tax audits.
The disadvantages of the simplified tax system include:
- Certain types of expenses cannot be taken into account when calculating the amount of single tax (rate 15%).
- Refusal of large organizations to cooperate with enterprises using the simplified tax system.
- Possibility of losing the right to use the simplified tax system.
- When switching to OSN, you need to submit tax reports.
- Limited number of activities.
As a result, an organization cannot reduce the tax base when calculating a single tax until the calculation takes place according to the current ones.
The necessary conditions
The transition to a simplified taxation system occurs on a voluntary basis. At the same time, the legislator imposes a number of restrictions on organizations wishing to use the simplified tax system.
As a result, the following taxpayers cannot apply the simplified tax system:
- organizations that have branches or representative offices;
- banks, insurance companies and microfinance organizations;
- NPFs and investment funds;
- persons engaged in securities trading;
- organizations ensuring the production of excisable goods;
- taxpayers involved in gambling;
- entrepreneurs who switched to the unified social tax;
- state and budgetary institutions;
- organizations whose founders are legal entities with a share of more than 25%;
- enterprises engaged in mining;
- notaries, lawyers;
- pawnshops.
It is worth noting that separate divisions of a legal entity do not belong to the category of representative offices. As for excisable products, a complete list of such goods is fixed.
Legality of actions
The issue of taxation of legal entities and individuals is regulated by the provisions of the Tax Code. The tax return form has been approved.
The form of the book of income and expenses is fixed. The notification form for the transition to the simplified tax system was developed by the Federal Tax Service.
How to fill out an application for transition to a simplified tax system
To answer the question of how to correctly fill out the notice of transition to the simplified tax system, you need to break it down into the following blocks:
- Where can I get the current notification form?
- What are the deadlines for filing an application?
- Procedure for filling out the form.
- Sample document.
How to get the form?
When is the notice given (deadlines for filing)
The notice is submitted at the location or registration of the business entity. The deadline for submitting the document is December 31.
When asked when a notice can be submitted to a newly created enterprise, it should be noted that the legislator has provided a 30-day period from the date of state registration.
If the notification is submitted in violation of these deadlines, the tax authority may send a message about the violation of the deadlines for filing the notification (Appendix No. 5). As a result, the document on the transition to the simplified tax system cannot be considered.
Filling procedure
The notice is an A4 format form and must be filled out on one side only. In fields that are not filled in, dashes must be entered.
At the top of the document the taxpayer’s IIN and checkpoint are indicated. The notice must also indicate the tax service code.
In the “Taxpayer Identification” column, you must enter a number from 1 to 3. The main field indicates the full name of the individual entrepreneur or the full name of the organization.
When choosing an object of taxation, the number 1 or 2 must also be entered. Additionally, the year of filing the notification must be indicated.
If the document is filled out by an existing enterprise, then information on income and data on the cost of fixed assets must be indicated.
When submitting a notice on behalf of a legal entity, information about the director of the organization or his representative must be displayed.
At the end, the taxpayer’s telephone number is indicated, the date of execution of the document and the signature of the applicant are indicated.
If the organization is just registering, then the notice is attached to the general package of documents.
More details on the procedure for filling out an application for transition to the simplified tax system can be found in.
Sample
In this case, the lower right column is filled out exclusively by an authorized tax officer.
Nuances when registering
- Legal entities.
Individual entrepreneur (IP)
The main point when an individual entrepreneur switches to the simplified tax system is maintaining the duties of a tax agent. It is also worth recalling that when determining the tax base at a rate of 15%, only those expenses that were actually paid are taken into account.
But, if we are talking about accounts payable that were formed before the transition to the simplified tax system, then the costs of paying them may not be included in the expenses that reduce the tax base of the entrepreneur.
This may be due to the fact that when using the cash method on the OSN, the indicated amounts were already taken into account when income tax was calculated.
Video: procedure for switching to simplified tax system
If these costs were not taken into account earlier, then they can be taken as expenses when calculating the single tax.
If the object of taxation is the taxpayer’s income, then the costs incurred in the general taxation system are not taken into account by the individual entrepreneur when calculating the amount of tax.
Organizations (LLC)
When switching to the simplified tax system, organizations usually have questions related to the restoration of VAT. After all, after the transition to a simplified taxation system, this tax is no longer paid.
Therefore, if VAT was accepted for deduction, the taxpayer will need to make an additional payment to the budget.
The recovery procedure is as follows:
- VAT is subject to restoration on fixed assets that are in the warehouse and for which the tax is accepted for deduction.
- VAT on depreciable property is subject to recovery in proportion to its book value.
- VAT is subject to payment to the budget if advances were made under contracts concluded before the transition to the simplified tax system.
The tax payment problem can be resolved by making appropriate changes to the terms of the agreement. To do this, the participants in the transaction just need to change the cost of the product by the amount of VAT.
If restoration is inevitable, then the tax should be calculated at the rate that was indicated in.
To offset advance payments
If during the calendar year advance payments for the single tax were made, but as a result of business activities the taxpayer suffered losses, then he has the right to offset the paid amounts against the payment of a small fee.
To do this, you must submit a corresponding application to the tax service at the place of registration of the applicant.
If an interested person submits an electronic application, then it must be accompanied by an electronic digital signature.
In this case, it is not necessary to indicate the amount of the upcoming payment in the application, for example, if the document is submitted before submitting the declaration, when the final amount of the arrears has not yet been established according to a single
tax().The decision on offset must be made by the fiscal authority within 10 days from the date of receipt of the above application ().
In the event of a positive or negative decision on making an offset, the tax service is obliged to notify the taxpayer of the decision within 5 days.
As a result, the applicant can appeal the refusal to a higher tax authority ().
At the same time, you can appeal the actions of tax officials within 1 year from the moment the applicant became aware of a violation of his rights ().
For tax refund
If, as a result of business activities, the taxpayer has overpaid taxes, then the question of returning the overpaid amounts can be raised.
To do this, as in the previous case, you need to write a statement in any form. However, the actual return of the money paid can only occur after a desk audit ().
In this case, the audit is carried out exclusively on the basis of the tax return. The maximum period for conducting a desk audit is 3 months.
However, do not forget that the procedure for returning tax paid also depends on the reason for which the overpayment occurred and the method of returning the overpaid amount of tax.
If the organization has an arrears, then the identified overpayment will primarily go towards repaying it.
The fiscal authority can make the corresponding decision independently, in particular, if the taxpayer has not received a targeted application.
If there is no arrears, the overpayment can be offset against future payments. Such a decision is made by the tax service based on the taxpayer’s application (Article 78 of the Tax Code of the Russian Federation).
And finally, in order to return the overpaid tax, you must submit a separate application. The law establishes a 3-year period for the refund of overpaid tax.
Refunds occur within one month from the date of receipt of the application from the taxpayer.
Concluding the review of tax legislation, it is necessary to highlight the main points related to the transition to the simplified tax system.
To switch to a simplified taxation system, an organization must submit a notification of form No. 26.2-1 to the Federal Tax Service. The notice is submitted at the place of registration of the business entity until December 31.
The document must display data confirming the possibility of the taxpayer using the simplified tax system and the tax rate that will be applied.
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
- All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.
When deciding to create an LLC, you should immediately think about the transition of the new company to the simplified taxation system (STS). But first you need to make sure that the newly created organization does not fall under the restrictions on the use of the simplified tax system established by Article 346.12 of the Tax Code of the Russian Federation
Restrictions on the use of simplified taxation system
Since the organization is not yet operating, it is impossible to estimate such an important indicator for the possibility of applying the simplified tax system as the level of income. Therefore, the following criteria will be decisive here:
- structure of the authorized capital: the percentage of participation of another organization should not be more than 25;
- the number of the new company does not exceed 100 people;
- The LLC should not have branches;
- Due to the nature of its activities, the LLC is not on the list of organizations that are prohibited from applying the simplified taxation regime according to the provisions of Article 346.12 of the Tax Code of the Russian Federation.
The transition to the simplified tax system is of a notification nature, which means that the tax office cannot prohibit the use of this special regime. If it later turns out that the company did not take into account any conditions, or the organization made a mistake when determining the criteria for switching to the simplified tax system, then sanctions from the fiscal authorities cannot be avoided. Under such circumstances, the Federal Tax Service will additionally assess all taxes that are paid under the general regime for the entire period of application of the simplified tax system, as well as fines and penalties.
When can you give notice?
In order to start enjoying the benefits of simplified accounting and pay less taxes from the day you start a new business, you can submit an application for the simplified tax system at. If for some reason this was not done immediately, then there are still 30 days left.
You should hurry to submit your application within the allotted time. Otherwise, you will have to wait until the beginning of next year to get a legal opportunity to save on taxes.
For example, the registration date of Varyag LLC is January 15, and the notification of the transition to the simplified tax system was submitted to the tax authority on February 5. In this case, the requirement of the Tax Code of the Russian Federation to comply with a period of 30 days was met. The application for the transition to a simplified taxation system was submitted on time and the simplified tax system is applied from the date of registration of Varyag LLC - January 15. Consequently, the accountant of Varyag LLC will have significantly less work on calculating taxes and filling out tax returns, and the company’s management will save on taxes. But if the notice of application of the simplified tax system had been submitted, say, on February 20, Varyag LLC would have been refused to apply this regime until the end of this year.
When the inspection may refuse to accept a notification
There is a small possibility that the application along with the registration documents may be refused. This may be due to the fact that the law requires filing an application for the simplified tax system when registering with the tax authority at the place of registration of the new LLC. And documents for registering a company are often submitted to a special tax office that registers new legal entities.
If the application is submitted on time and accepted by the tax authority, there is no need to wait for confirmation of the right to apply the simplified tax system. The transition to a simplified accounting method is of a notification rather than a permissive nature. Confirmation that you have notified the tax authority of your intention to apply the “simplified tax” will be an acceptance mark on the copy of the notification. Or an acceptance receipt if the notification was submitted to the inspection by mail.
Where to get the form and how to fill it out
An application for the simplified tax system during registration can be drawn up arbitrarily, but it would be more rational to use the notification form provided for by Order of the Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3/829@. This document is assigned the number 26.2-1 and the tax documentation code (TDC) - 1150001.
The document to fill out can be easily found on the Internet on the website of the Federal Tax Service, in the databases of reference and legal systems or
The document form can be printed and filled out manually, or you can enter the necessary data into the notification on a computer and then print it out. Or you can fill out a notification about the transition to the simplified tax system using special electronic services for submitting a document via the Internet.
The application can be submitted to the tax authority in one of the following ways:
- use the service on the State Services website;
- send by registered mail with a description of the attachment;
- take it to the inspectorate in person.
How to fill out an application to submit it along with documents for LLC registration
In this case, the notification will look like this.
- The TIN and KPP values have not yet been assigned to the company; we do not fill out these fields.
- In the “Tax Authority Code” field we indicate the code of the inspection where we submit the registration documents. You can find it on the website of the Federal Tax Service www.nalog.ru.
- We find the required indicator for the “Taxpayer Attribute” field at the bottom of the form.
- We indicate the name of the organization in accordance with the Charter.
- In the next field you need to put the indicator “2” in accordance with the note at the bottom of the form.
- Next, we indicate the indicator corresponding to the selected tax object. Let us remind you that if the “Income” object is selected, then the tax will be calculated at a rate of 6%. If the object “Income minus expenses” is selected for the tax base, then a rate of 15% will be applied. If during the course of the company’s activities it turns out that another option would be more profitable, then it will be possible to choose it only from the beginning of next year.
- In the “Year of notification…” field, indicate the current year 2019.
- We do not fill in information about income and the residual value of fixed assets; we put dashes in the appropriate cells.
- We indicate the number of sheets of supporting documents if there is a need to provide them. For example, this may be a power of attorney if the notice of transition to the simplified tax system is signed by an authorized representative of the organization under a power of attorney.
- Don't forget to put dashes in all empty cells.
We fill out the notification after registering the company, but before the expiration of the established period - 30 days
In such a situation, the notification will look like this:
The TIN and KPP have already been assigned to the enterprise by the registration authority and are indicated in the registration certificate of the new LLC. The code of the tax authority in which the company is registered for tax purposes is also known; we indicate it in the appropriate field. We fill out all other fields of the document similarly to the previous option.
There are two main taxation systems in Russia: classical and simplified. You can choose a tax system at the time of registration of the organization. It is also possible to change the classic system to a simplified one in an organization that has been operating for some time, if managers consider that this option is more profitable for them. How to change the tax system, what are the conditions for this, how to submit a notification about the transition to the simplified tax system - find out from the article.
USN or KSNO?
Such a system is called simplified for a reason. With the simplified tax system you need to pay less various taxes. The organization receives exemption from paying income tax, property tax and VAT. These three taxes have been replaced by one. This is 6% of income or 15% of income that is reduced by the amount of expenses. At first glance, it seems that such a system is obviously more profitable.
However, in reality this is not always the case. At the stage of creating an organization, it is not always possible to accurately predict the fate of the enterprise: what the revenue will be, which suppliers will have contracts, how many employees will work at the enterprise, how many fixed assets there will be.
Therefore, entrepreneurs were left with the opportunity to make a choice of taxation system not only at the time of creating an enterprise, but also after some time, when the data becomes available and it will be possible to accurately determine for themselves what is more profitable. However, for the transition a number of conditions must be met.
Conditions for changing KSNO to simplified tax system
The simplified tax system was developed in order to make life easier for small and medium-sized businesses and individual entrepreneurs. Large enterprises should not use support measures so that the budget is not at risk. Therefore, not everyone has the right to use the simplified tax system. What are the relevant criteria?
- Number of employees.
- The amount of revenue for nine months of the year.
- Residual value of the enterprise's property.
- Availability of branches.
- The presence of other organizations among the company participants.
So, the average number of personnel for an organization using the simplified tax system cannot exceed 100 people. The amount of income for 9 months cannot be higher than 45 million rubles, increased by a deflator coefficient of 1.147 (for 2015). That is, for 2015, the acceptable revenue is slightly more than 51.5 million rubles. The property of the enterprise at its residual value cannot exceed 100 million rubles. Also, the organization cannot have branches or representative offices. The share of participation of other organizations in the one that is switching to the simplified tax system cannot exceed 25%.
There are also a number of restrictions on the type of activity and other nuances, but this can already be attributed to special cases, which we will not touch upon in this article.
Notification of transition to simplified tax system
Have you thought about changing your tax system? Review your organization against the criteria listed above. If the organization complies with them, it has the right to submit a notice of transition to the simplified tax system.
Important point. Only a newly born organization has the right to start applying the simplified tax system from any month of the year. The current one can begin to apply the simplified tax system only from January 1 of the new year. The notice must be submitted by January 15. This document is of a notification nature, so there is no need to wait for approval from the tax office. All you have to do is put a mark on your copy of the document. The main thing is that the notification of the transition to the simplified tax system is submitted on time.
You can change the taxable object only once a year. The use of the new tax object begins on January 1 of the new year.
How and where to submit a notification
You can notify regulatory authorities in free form, but it will be easier to do this using a standard application. This is Form 26.2-1. It is simple, contains only one sheet. You can submit an application either in person or using special means of communication, if your organization has one.
Where should an application to switch to the simplified tax system be submitted? You need to submit documents to the federal tax service at the place of registration of your organization.
How to fill out a notice of transition to the simplified tax system
You can fill out the document manually, with a blue pen, in legible block letters. You can do this on your computer by first downloading the form from the Internet, or in a special program.
Let's look at how to fill out a notification on the simplified tax system. In the first line you need to enter the TIN of the organization, in the second - the checkpoint. This information must be taken from the organization’s registration certificate. The tax authority code, as a rule, matches the first four digits of the organization’s TIN. An exception can only be if the organization has changed its legal address to one that is under the jurisdiction of another tax office.
Column “Taxpayer Identification”. There are three options: one for those organizations that are just now registering, two for those who are switching from UTII, and three for those who are switching from other regimes. The notes to the document contain all this information. Next, you need to enter the name of the organization in strict accordance with the constituent documents.
Next, you need to put a one or two in the column next to the inscription “switches to a simplified taxation system.” One, if the transition to the simplified tax system occurs simultaneously with the date of registration, two - if from the new calendar year.
Next, you need to note the object of taxation: 1 - income, 2 - income minus expenses. Then the year of filing the notification is written, lines with data on income for 9 months and the residual value of the property are filled in.
Conditions for preserving the simplified tax system
There are criteria both for submitting a notice of transition to a simplified taxation system and for maintaining the right to apply this taxation system.
The criteria are similar to those that must be met for the transition. However, if you can start using the simplified tax system only from the new calendar year, then you can lose the right to the simplified tax system in any month of the year. The tax office will also need to be notified of the loss of the right to use the simplified tax system. 15 calendar days are allotted for this from the end of the tax (reporting) period.
Step-by-step algorithm for switching to simplified tax system
Step 1. You need to check your organization for compliance with the four criteria for applying the simplified tax system.
Step 2. Decide on the object of taxation.
Step 3. To make a more accurate determination, try calculating advance payments based on the information you already have for the current calendar year. Please note that the tax amount can be reduced by the amount of payments made to the Pension Fund. You also need to remember that not paying tax at all, even if your organization operated at a loss, will not work. There is a minimum tax of 1% of income. It will have to be paid in any case.
Step 4. Write down the dates for making advance payments and taxes to the budget at the end of the year. Advances are paid no later than the 25th day of the end of the tax period, and the tax at the end of the year must be transferred to the budget by March 31.
Order of the Federal Tax Service of Russia No. ММВ-7-3/829@ dated November 2, 2012 approved new forms of documents for use by simplified taxation system payers, including notification of the transition to the simplified taxation system. You have the opportunity to download an application form for switching to the simplified tax system, familiarize yourself with a sample of filling it out, and also get information about the deadline and procedure for switching to a simplified taxation system.
Complete list of forms for simplified taxation system payers
- “Notice on the transition to a simplified taxation system”
- “Notification of loss of the right to use the simplified taxation system”
- “Notice of refusal to apply the simplified taxation system”
- “Notification of non-compliance with the requirements for applying the simplified taxation system”
- “Message about violation of deadlines for notification of the transition to a simplified taxation system”
- “Notification of changes in the object of taxation”
- "Information mail"
- “Notification of termination of business activities in respect of which the simplified taxation system was applied”
Notification (application) about the transition to the simplified tax system
The notification is submitted by organizations and individual entrepreneurs to the tax authority when switching from other taxation systems or.
Filing an application for the simplified tax system | Deadlines
After registering a company or individual entrepreneur, it is necessary to submit notification Form No. 26.2-1 within 30 calendar days. And when switching from other taxation systems - until December 31 of the current year.
Sample of filling out a notification (application) on the simplified tax system
Sample notification of transition to the simplified tax system for 2017
We fill out the application for the simplified tax system correctly:
- First, fill in the Taxpayer Identification Number (TIN), KPP (for organizations), and tax authority code. Taxpayer sign: 1 - when submitting documents along with documents for state registration; 2 - organizations and individual entrepreneurs transferring from UTII; 3- organizations and individual entrepreneurs switching from other taxation systems.
- Next is the name of the organization or full name of the entrepreneur. Switches to a simplified taxation system: 1 - transferring from the beginning of the new year, 2 - from the date of registration, 3 - from the date of loss of the right to use the simplified tax system.
- As an object of taxation, select: 1 - income, 2 - income minus expenses. The year of notification is the current year.
- For organizations switching to the simplified tax system from the beginning of the next year, fill in the amount of income and the residual value of fixed assets for 9 months of the current year. The notification is signed, indicating the contact telephone number, seal and full name of the manager or authorized representative.
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