In order to help the development of small businesses, the legislation formulated a simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation). It refers to one of the types of preferential tax regimes, which can significantly reduce the tax burden on a business entity and simplify the procedure for preparing and submitting tax reports.
The simplified taxation system in 2019, as well as in previous years, according to the Tax Code of the Russian Federation, involves two types of objects for calculating taxes:
- STS Income – 6% rate applies.
- STS Income minus expenses incurred - a rate of 15% is applied.
Attention! Regardless of the type of object, taxpayers must report to the Federal Tax Service once a year using this system, and quarterly advance payment according to the simplified tax system.
By Income
If the taxpayer chooses the simplified tax system with the object of calculation “Revenue”, then in order to calculate the obligatory payment he needs to keep records of receipts to the bank account and to the cash desk, which are the revenue of an LLC or individual entrepreneur.
Federal legislation in this case determines the tax rate at 6%. From the bet size the second name simplified tax system 6 percent.
Regional authorities can decide to lower it within their territories. Income accounting is kept in a special register - the book of accounting of income and expenses (KUDiR), where only the income part is filled out.
Attention! in 2019, it is the simplest system for individual entrepreneurs and organizations - it is best used when the share of income is small or cannot be documented.
Income reduced by expenses
The simplified tax system for income minus expenses assumes that the basis for the calculation is not the full revenue, but reduced by the actually paid expenses. However, you must remember that there are limitations here. Only those costs of an enterprise can be taken into account if they are indicated in the closed list of the Tax Code of the Russian Federation. Costs should only be taken into account if they were actually paid.
For the calculation, a rate of 15% is used, so it is often also called the simplified tax system 15%. Regions are also given the right to reduce it within their borders to stimulate their priority activities and support small organizations and entrepreneurs.
In this system, tax must be paid even if expenses exceed the amount of income received and a loss is incurred. It is called the minimum tax according to the simplified tax system on income minus expenses.
The indicators are recorded in KUDiR, where, unlike the simplified tax system (USN) is 6 percent for LLCs and individual entrepreneurs, you need to fill out not only information about revenues, but also expenses incurred.
Attention! for taxpayers it provides the greatest reduction in tax burden, so it is more profitable. But it is rational to use it if the amount of expenses is 50-60% of the amount of income.
Features of taxation on the simplified tax system
The simplified taxation system makes it possible to reduce not only the tax rate on the financial result of an enterprise’s activities, but also to obtain exemption from paying a certain list of taxes.
Transfer of tax according to the simplified tax system replaces the calculation and payment of the following taxes:
- Income tax (or personal income tax for entrepreneurs).
- VAT. – value added tax. If a subject applying the simplified tax system voluntarily declares VAT in the documents, then he must pay it even while using the simplified tax system. In addition, simplifiers must calculate and pay VAT when they are assigned the duties of a tax agent.
- And under certain conditions of property tax for legal entities.
Also, for some types of simplified activities, it is possible to reduce the amount of contributions paid on employee salaries.
Individual entrepreneurs and legal entities must use the simplified tax system and pay a single tax.
Payers of the simplified tax system of 6% can, when calculating it, reduce the amount of tax received by the contributions actually paid, but not more than 50%.
Previously, all legal entities using the simplified system had the opportunity not to pay property tax. Currently, there is a transition from a tax base calculated based on the inventory value of an object to a base where the tax is determined based on the cadastral value.
Attention! If the taxpayer is registered in the region where the transition has already been made, and the legislation defines the lists of real estate objects subject to taxation in this subject, then the payer of the simplified tax system is obliged to pay property tax for legal entities.
Who can apply the simplified tax system
A simplified taxation system in 2019 for individual entrepreneurs and companies is available if:
- business entity no more than 100 people.
- There are also income criteria - it should not exceed 150 million rubles per year.
- The total cost of fixed assets should not exceed 150 million rubles.
From this we can conclude that only small businesses and entrepreneurs can use it.
Who cannot use simplification
The simplified taxation system in 2019 for LLCs of other forms of legal entities is not available if:
- Their founder is another company with a participation share of more than 25%.
- It cannot be used by companies that have representative offices and branches.
- Also, business entities engaged in credit or insurance activities, pawn shops cannot switch to it; producing products that are subject to excise taxes; or who are the organizers gambling.
- In addition, the simplified tax system cannot be used by taxpayers whose indicators according to the criteria listed in the Tax Code of the Russian Federation are higher than the established limits.
The procedure for switching to the simplified tax system
The legislation provides for several options for switching to the simplified tax system.
When registering an LLC or individual entrepreneur
A business entity has the right to submit to the Federal Tax Service along with documents for or. In this case, upon receipt of registration certificates, he is immediately given a notification about the application of the simplified tax system.
In addition, the Tax Code of the Russian Federation allows newly registered entities to switch to a simplified system within 30 days from the fact of their registration with the Federal Tax Service.
Switching from other modes
You can also change the tax regime if companies or individual entrepreneurs have been operating for a certain time.
However, it must be taken into account that the transition to the simplified tax system is possible only at the beginning of the year. In order to implement it, you must submit an application before December 31 of the year preceding the start of using this special regime, reflecting compliance with the criteria for the possibility of application. These figures should be calculated as of October 1.
Attention! To use the simplified tax system in 2019, the company’s revenue for the nine months of 2019 cannot be higher than 120 million rubles.
There is no other change to the current regime on the simplified tax system.
The procedure for changing the object of taxation according to the simplified tax system
The rules of law also provide for a change in taxation systems within the simplified tax system itself.
The same rule applies here as when switching from another tax system. You can change “Income” to “Income minus expenses” and back only from the beginning of the new year. To do this in in the prescribed manner You must submit a corresponding application to the Federal Tax Service by December 31.
Tax and reporting period
What is a tax or reporting period is established by the Tax Code of the Russian Federation.
Tax period
The tax period for the simplified tax system is the calendar year. During this time, a declaration is drawn up according to the simplified tax system, in which the amount of tax for the year is finally determined. The tax period includes reporting periods.
If there is a transition from the simplified tax system to OSNO when the established criteria are exceeded, then the tax period in this case will be a period of less than one year.
Information in the declaration is shown cumulatively from the beginning of the year only within one tax period.
Reporting period
Simplified reporting periods are considered to be a quarter, half a year, and nine months. That is, this is the time for which the calculation is made advance payments.
The procedure for paying tax according to the simplified tax system for LLCs and individual entrepreneurs
The tax must be transferred to the budget in advance payments every quarter, and after that at the end of the year - the remaining amount.
Exact dates when it is necessary to pay for each of these parts is established by the Tax Code.
It says that this must be done before the 25th day of the month following the completed quarter:
- For the 1st quarter - until April 25;
- Six months before July 25;
- 9 months - until October 25.
- The final payment for the year must be made to firms by March 31 of the year following the reporting year, and to entrepreneurs by April 30 of the same year.
Attention! If the payment date falls on a weekend, it is postponed to the first business day following the weekend.
For violation of certain deadlines, the company or individual entrepreneur is held accountable.
Taxes and reporting on a simplified system for individual entrepreneurs
For entrepreneurs, the number of taxes and reports depends on whether employees are hired.
The simplified taxation system in 2019 for individual entrepreneurs involves the payment of the following taxes
Individual entrepreneurs without employees pay the following taxes:
- Single tax on the simplified tax system.
- V pension fund and for mandatory medical. insurance.
- Property tax for individuals.
- Land and transport tax (if there are objects of taxation).
- VAT, if it was allocated in shipping documents.
For individual entrepreneurs and employees, the following are added to this list:
- Personal income tax on employee salaries;
- Insurance contributions for employees' salaries.
Individual entrepreneur reporting on the simplified tax system
Entrepreneurs without employees must submit the following reports:
- by year.
- VAT declaration (if it was allocated in the settlement documents).
Individual entrepreneurs and employees also add:
- at the end of the year from the income of its employees;
- every quarter;
- Reports to the pension fund - monthly and annually;
- Report to social security 4-FSS;
Taxes and reporting on a simplified system for LLC
The simplified taxation system in 2019 for LLCs involves the payment of the following taxes
The company must pay the following taxes and contributions:
- Single tax on the simplified tax system;
- Personal income tax on employee salaries;
- Insurance contributions for employees' salaries;
- Property tax (if it is calculated based on cadastral value);
- Land and transport tax (if there are objects of taxation)
- VAT, if it was allocated in shipping documents;
- Trade tax, if introduced by regional legislation.
LLC reporting on the simplified tax system
Organizations, compared to individual entrepreneurs, always submit a full set of reports to different authorities:
- Declaration of tax simplified tax system;
- Report 2-NDFL based on the results of the year from the income of its employees;
- Report 6-NDFL every quarter;
- VAT declaration (if it was allocated in the payment documents);
- Declarations on land and transport taxes (if there are objects of taxation);
- Unified calculation of insurance premiums at the end of the year;
- Reports to the pension fund - SZV-M and SZV-STAZH;
- Report to social security 4-FSS;
- Small businesses using the simplified tax system must submit simplified forms of balance sheet, profit and loss statement and target financing. The rest of the companies prepare their accounting records in in full;
- Report on average number;
- Statistical reporting is presented in full.
Minimum tax according to the simplified tax system: income minus expenses
When an individual entrepreneur or a company uses the simplified tax system “Income minus expenses”, then if they receive a small profit or loss they will still have to make a mandatory payment to the tax authorities. This is a minimum tax that is paid in the amount of 1% of income.
Its calculation is made only upon completion calendar year. After calculating the amount of income and expenses for the year and determining the amount of tax according to the simplified tax system of 15%, it is also necessary to calculate the minimum tax.
If the amount received is less than the calculated amount general rules tax, then the latter is paid. If the minimum tax is higher, you will have to pay it.
There is no longer a need to issue a letter requesting that the amounts of previously sent advance payments be counted as the minimum tax. The tax office will do this itself after receiving the declaration.
Tax reduction due to contributions to the Pension Fund and compulsory medical insurance
LLC and individual entrepreneur with employees
Organizations and entrepreneurs who have employment contracts with hired employees, they can reduce the calculated tax by the amount of contributions.
The amount of reduction depends on the system they use:
- Using the “Income” system, individual entrepreneurs and companies can reduce the tax on contributions by no more than 50%. You can use contributions for yourself and in the amount of 1% (for entrepreneurs), as well as PF contributions, medical insurance, social insurance and injury for employees, sick leave payments from the employer’s funds.
- On the “Income minus expenses” system, contributions are included in expenses that reduce income in full.
Attention! In this case, contributions transferred during a given quarter are taken into account, regardless of the period for which they were actually paid.
Individual entrepreneur without employees
Individual entrepreneurs without employees can reduce the tax amount by the amount of contributions paid. At the same time, they are taken into account in full.
It is allowed to accept a reduction in both the amount of insurance payments for oneself and a contribution in the amount of 1% of income.
When calculating tax, contributions that were paid in the same quarter are taken into account. It does not matter for what period the payment was made.
Therefore, the entrepreneur has a choice - to pay the entire amount in full, reduce the tax on it this quarter and then not use this opportunity, or split the amount of contributions into four parts, pay them in equal parts quarterly and also deduct their amount from the tax.
Combining the simplified tax system with other tax regimes
You can combine simplified taxation with UTII or PSN. But this can only be done if one of the types of activities specified in the legislation has been registered as a taxpayer of non-exchange or patent.
At the same time, for each of the systems it is necessary to keep separate records of both income received and expenses made in order to avoid problems arising from double taxation.
If a taxpayer closes an imputation or a patent, but has a simplified taxation system open, then the types of activities previously covered by them should be subject to a single simplified tax when they continue to be carried out.
Loss of the right to apply a simplified taxation system
The Tax Code establishes several criteria upon reaching which an economic entity no longer has the right to simplification:
- The amount of income exceeded 150 million rubles;
- The cost of the OS became more than 150 million rubles;
- IN authorized capital other companies entered with a share of more than 25%;
- The average number of employees became more than 100 people.
If at least one condition is violated, the company must switch to OSNO. At the same time, the company must track the moment of violation and transition itself.
After that, she informs the tax authorities about this:
- Sends a notice of loss of the right to the simplified tax system - before the 15th day of the month following the quarter of loss;
- A declaration is submitted according to the simplified tax system - before the 25th day of the month following the quarter of loss;
- Pay tax for those quarters when the company worked under the simplified tax system - before the 25th day of the month following the quarter of loss.
Simplified taxation system – one of the most effective tools small businesses in order to reduce the single income tax. Many, both start-up and long-running enterprises, turn to special attention for this special mode.
With its help you can greatly simplify settlements with the state; for individual entrepreneurs, even accounting is not required.
Let’s look at the simplified tax system for 2018 and consider in detail the features of the tax base – “income minus expenses”. The mode has its own nuances, which can become an unpleasant surprise if they are not taken into account initially.
Features of work
Upon initial registration of an individual entrepreneur or LLC tax authority automatically registers an entrepreneur under the general taxation system. A novice businessman should think in advance about which mode is best to interact with the state, otherwise taxes and other payments can significantly affect the feasibility of the enterprise as a whole.
Works in Russia several tax systems:
- General mode– one of the most common and difficult in terms of calculations and reporting. This is the same regime that provides for the payment of value added tax.
- Taxes on certain types of activities or UTII– the mode implies a rate of 15%.
- Special tax regime for agricultural activities.
- Simplified taxation system, which offers two objects - “Income” and “Income minus expenses”.
There is also a patent system, but it only applies to the individual entrepreneur form.
Without a doubt, interesting for a businessman simplified tax system mode, which has a number of advantages regarding reducing the tax burden and maintaining records. This system is divided into two objects:
- "Income".
- "Revenue minus expenses."
Each object is subject to a differentiated rate - 6% and 15%. These, in turn, may vary depending on regional laws. Regions have the right to reduce the tax percentage downward to attract investment.
As a result, the “Revenue” object may have a rate from 1% to 6%, and the object “Income - expenses” - from 5% to 15%. This situation attracts budding entrepreneurs as well as investors. When switching to the simplified tax system, a businessman is exempt from paying tax for individuals. persons, property, value added, as well as profit.
In addition to the tax burden, the entrepreneur has to pay insurance premiums– in the Pension Fund of Russia, FFOMS, FSS. These are extra-budgetary payments, they are deducted from the total income of the enterprise and are not taxed in any form - “Income” or “Income minus approved expenses”. In order to switch to a simplified taxation system, an entrepreneur must notify the tax authority about this before December 31 of the current year.
If you are just planning to register an individual entrepreneur or LLC, you should submit a notification of registration for the “simplified” registration along with the main package of documents, otherwise the enterprise will operate according to the general system. You can change the tax regime only once a year, the same goes for moving from one object to another.
Transition conditions
To implement the simplified tax system, an entrepreneur must meet certain requirements. If the organization does not respond to them, this mode is automatically removed. Conditions for transition include:
- Maximum enterprise income during the reporting period should not exceed 150,000,000 rubles.
- Organization staff should not exceed 100 people.
- Valuation of fixed assets organization does not exceed 150 million rubles.
- Equity participation other legal entities should not exceed 25%.
If an organization already operates on a simplified taxation system, then in order to retain the right to the simplified tax system it must not exceed the total maximum income. The amount will not be multiplied by the consumer price index, which is 1.329.
Since 2017, the use of the index has been suspended (until 2020). The new provision has significantly simplified the work of an individual entrepreneur or LLC. In addition to the general requirements and conditions for the transition to the simplified tax system, there are other nuances that also need to be taken into account, for example, the activities of the enterprise.
Who should not use it
A complete list of activities of enterprises and organizations that do not have the right to work under the simplified tax system is indicated in Art. 346.12 Tax Code of the Russian Federation. This list includes:
- enterprises and organizations conducting banking, insurance or any other financial activities;
- branches;
- budgetary enterprises, government organizations;
- enterprises whose activities are related to gambling;
- organizations engaged in notarial and advocacy activities;
- production of excisable goods.
Reporting periods
Reporting under the simplified system is submitted once a year, but in addition to the declaration, the entrepreneur is obliged to make advance payments throughout the year. Reporting periods include:
- The quarter from January to March is the first advance payment.
- The period from January to June is the second advance payment.
- The third reporting period from January to September is for 9 months.
- The annual report with the completion of the declaration is submitted by March 31 of the following year, the date is relevant for enterprises. The report must be submitted by individual entrepreneurs by April 30. Delay in payments and annual report subject to penalties and fines.
This system applies to both the “Income” mode and the “Income minus expenses” mode. For advance payments for reporting periods, declarations are not completed. The simplified tax system is an easy-to-understand system that allows an entrepreneur to reduce the complexity of reporting.
Simplified system objects
The simplified system gives the right to independently choose the object of taxation - either “Income”, the base rate of which is 6%, or “Income minus expenses” - 15%. When choosing, you should pay attention special attention to the second option, where the company’s expenses are deducted from income. It is only advisable for those organizations where real expenses will be above 50% of income, ideally the percentage should be 60%-65%.
Moreover, expenses are strictly regulated by Article 346.16 of the Tax Code of the Russian Federation. Also, all expenses must be proven and supported by regulatory documents.
Very often between an entrepreneur and tax office arise disputes regarding the recognition of certain expenses. Before making a decision on choosing a taxable object, you should carefully weigh all the pros and cons of the objects. Organizations prefer the “Revenue minus expenses” system.
The “Revenues reduced by approved expenses” regime requires more careful consideration. There are many nuances in the application of this taxation object.
"Income minus expenses"
This type of regime differs from the “Income” object in the ability to deduct expenses that are not subject to taxation from total income. By income we mean:
- Revenue from the sale of goods, services, as well as work performed. Realization also includes property rights.
- Funds and material assets that are not related to sales. These include property received (free of charge), interest (or income) on loans, credits, bank accounts, etc.
Expenses, which are regulated in Art. 346.16. An entrepreneur should pay special attention to the list of expenses. They must be documented.
Before making a decision in favor of the “simplified” approach, an entrepreneur should pay attention to the taxation system with which the partners work. If they use general mode, in this case, it will be unprofitable for partners to interact with the enterprise using the simplified tax system. This nuance does not allow many entrepreneurs to switch to the simplified tax system.
Approved expenses
An entrepreneur should take into account that Not all expenses are recognized by tax authorities, even if everything is documented according to the law. For example, the purchase of a sofa for the office is unlikely to be recognized and included in the expenses of the enterprise.
Many beginning businessmen are faced with a situation where the purchase of goods for further sale, supported by documents, is not recognized as an expense. This happens because this product must be sold and transferred into ownership to the buyer. Moreover, payment for goods by the buyer is not proof of sale.
The very fact of transfer of ownership of the goods to the buyer is important. In this case, the purchase expense will be recognized.
The list of expenses includes salary payments or insurance premiums both for the organization’s employees and for yourself. They are deducted from income and are not taxed, but it is worth considering that at the expense of salaries you can reduce the tax by no more than 50%.
When calculating expenses, you should also take into account such a nuance as an advance payment from the buyer for goods or services.
The full payment must be made during the reporting quarter, otherwise the entrepreneur will have to pay tax on the prepayment received. The owner of the organization should carefully study the list of expenses under Art. 346.16 of the Tax Code of the Russian Federation, and other nuances regarding payment for goods.
Advantages of the mode
With a simplified system, there are several advantages– this is the exemption of an entrepreneur from paying taxes on property, personal income, added value, and profit. The “Income minus expenses” mode implies another important point for doing business.
If an organization or individual entrepreneur suffers losses where expenses exceed income, a minimum tax of 1% of all income is paid. Moreover, this payment can be included in expenses.
The “Revenue minus expenses” mode is appropriate only for those organizations whose expenses will exceed 60-65% of income. In other cases, such a system will become unprofitable.
Examples of tax and advance payment calculations
Using an example, it is quite easy to understand how the calculations of advance payments and the annual payment on the simplified tax system will take place. Let's take a simple and conventional example, where the most basic expenses of the enterprise and the total income for the reporting periods will be taken into account.
The Niva organization opened recently and chose the simplified tax system as its taxation system, the object being “Income - Expenses”. The first reporting period of the organization is from January to March. During this period of time, the total income of the enterprise amounted to 400,000 rubles.
The Niva organization documented expenses that amounted to 260,000 rubles, which is 65% of expenses from income. The list of expenses fully complies with the conditions of Art. 346.16 Tax Code of the Russian Federation. It included:
- The rent for the office space was 40,000.
- Expenses for the purchase of computer equipment necessary for conducting business amounted to 70,000.
- Payment for communication services, Internet – 5000.
- Expenses spent on advertising the organization amounted to 90,000.
- Salary to employees is 30,000, mandatory insurance contributions amount to 9,000.
- Purchase of office supplies – 1000.
- Maintenance of working transport – 15,000.
To calculate the advance payment, you need to subtract expenses from your total income and multiply by a rate of 15%:
(400 000 – 260 000) * 15% / 100 = 21 000
The next advance payment will be calculated from January to June. For simplicity, let’s take the same amounts of income and expenses for this period - income 400,000 and expenses 260,000, to which you need to add income and expenses for the first quarter and subtract the first installment from the resulting amount:
((800 000 – 520 000) * 15% / 100%) — 21 000 = 21 000
The third advance payment is calculated from January to September, for nine months, taking into account the first two advance payments:
((1 200 000 – 780 000) * 15% / 100%) – 21 000 – 21 000 = 21 000
The latest report is calculated for the entire year; the deadline for filing the declaration depends on the form of registration of the activity. To calculate, income, expenses are summed up and advance payments already made are subtracted:
((1 600 000 – 1 040 000) * 15% / 100%) – 21 000 – 21 000 – 21 000 = 21 000
The rate of 15% can vary depending on regional laws and range from 5% to 15%. In this case, the “Income reduced by approved expenses” regime will be even more profitable and attractive.
In the example, income and expenses are identical for clarity and convenience, but, as a rule, they increase. For example, in the first quarter the income was 400,000 rubles, and in the second - 600,000 rubles. The total income in this case will be:
400 000 + 600 000 = 1 000 000
The payment system is, in fact, very simple; the main thing is to correctly document expenses in accordance with the Tax Code of the Russian Federation and in the established form using regulatory documents. These include strict reporting forms, cash receipts, bills of lading, invoices, certificates of work performed and other documents.
The simplified tax system significantly simplifies reporting and allows an entrepreneur to reduce tax payments. Before deciding to use the “simplified” system in the “Income minus expenses” mode, carefully study the Tax Code of the Russian Federation and calculate all the nuances of doing business on this system.
It may happen that the transition to the simplified tax system will entail loss of key clients or partners who work with VAT. The special tax regime has many advantages, but the disadvantages should not be ignored. Think everything over carefully, consult your local tax authority about rates, and only then make the right decision that is beneficial for doing business.
The simplified taxation system is a special system, a special taxation regime, the right to use which is not granted to all entrepreneurs. In this article we will tell you about the right to use the simplified tax system and help business managers decide on the possibility of using the simplified tax system in their activities.
Who has the right to apply the simplified tax system
All issues related to the simplified taxation system are regulated by Chapter 26.2 of the Tax Code Russian Federation. The simplified tax system involves exempting the taxpayer from a number of tax payments:
| Taxes from which taxpayers of the simplified tax system are exempt | Explanation |
| Legal entities | |
| Income tax | Exception:
|
| Property tax | Exception: real estate, the tax base of which is calculated based on the cadastral value |
| VAT | Exception:
|
| Individuals (IP) | |
| Personal income tax | Exception:
|
| Property tax for individuals | In relation to property used for entrepreneurial activity. Exception: real estate, the tax base of which is calculated based on the cadastral value |
| VAT | Exception: import of goods; carrying out operations under a simple partnership agreement, investment partnership, property trust management agreement, concession agreement (Article 174.1 of the Tax Code of the Russian Federation) |
The notice states:
- selected object of taxation;
- residual value of fixed assets;
- the amount of income as of October 1 of the current year.
It should be noted that the entrepreneur submits not an application, but a notification to the tax authority, i.e. he independently takes full responsibility for the decision made.
You can submit a notification starting from October 1 and up to December 31, but you can start applying the simplified tax system only from January 1 of the following year. Newly created organizations wishing to apply the simplified tax system are required to notify the tax authorities within 30 days from the date of registration.
Example 1. Individual entrepreneur Profitable D.D. received a certificate of registration as a taxpayer on 03/10/2017. He will have to notify the tax authorities about the transition to the simplified tax system no later than 04/07/2017. The tax authorities, in turn, no notifications about the application of the organization or entrepreneur of the simplified tax system does not provide.
If confirmation is required decision taken about the transition to the “simplified” system, it is better to request an information letter, which will be provided by the Federal Tax Service without fail. It is possible to switch from a simplified taxation system to another only at the end of the tax period. Thus, an entrepreneur needs to make an informed decision before notifying the tax authorities about the transition to the simplified tax system.
Who does not have the right to apply the simplified tax system
The following organizations (individual entrepreneurs) do not have the right to apply the simplified taxation system (Article 346.12 of the Tax Code of the Russian Federation):
- organizations with branches;
- banks;
- insurers;
- non-state pension funds;
- investment funds;
- professional participants in the securities market;
- pawnshops;
- organizations engaged in the extraction and sale of mineral resources;
- organizations engaged in the production of excisable goods;
- organizations engaged in gambling activities;
- notaries and lawyers conducting private activities;
- organizations that have switched to agricultural tax;
- organizations in which the share of participation of other organizations is more than 25%;
- organizations with more than 100 employees;
- organizations whose residual value of fixed assets exceeds 150 million rubles;
- state and budgetary institutions;
- organizations that have not notified the tax authorities about transition of the simplified tax system before December 31 or no later than 30 calendar days after tax registration for newly created organizations;
- microfinance organizations;
- private employment agencies.
When can you lose the right to use the simplified tax system?
Entrepreneurs may lose the right to use the simplified tax system in cases where:
- at the end of the tax period, income exceeded 150 million rubles;
- the average number of employees exceeded 100 people;
- the residual value of fixed assets amounted to more than 150 million rubles.
The taxpayer must notify the tax authorities of the loss of the right to use the simplified tax system within 15 days after the end of the reporting period (first quarter, half a year, nine months), i.e. must be reported on time:
- until April 15;
- until July 15;
- until October 15.
Declaration in in this case must be provided no later than the 25th day of the month following the reporting period, i.e.:
- until April 25;
- until July 25;
- until October 25.
Example 2. LLC "ABV" leading activities, subject to the simplified tax system, ceased to exist on March 18, 2017. It is necessary to submit a declaration to the tax authority and pay the tax by April 25, 2017.
Who and under what conditions can apply the simplified tax system?
The taxpayer has the right to apply the simplified tax system, provided that the following requirements are met:
- the rules for applying the simplified tax system specified in Article 346.12 in relation to the types of activities of the organization are not violated (the list is indicated in the section “Who does not have the right to apply the simplified tax system?” of this article);
- the share of participation of third parties does not exceed 25%
- the average number of employees is no more than 100 people per year;
- the residual value of fixed assets as of January 1, 2017 does not exceed 150 million rubles;
- the amount of income does not exceed 150 million rubles for 9 months from the beginning of the tax period.
Example 3. ABC LLC in the reporting period for the first quarter of 2017 indicates income equal to 152 million rubles. Thus, ABC LLC is obliged to begin conducting its activities in accordance with the general taxation system from the 2nd quarter. If ABC LLC does not voluntarily express a desire to change the taxation system, it will be forced to work in accordance with the general taxation system.
Criteria for a simplified taxation system
In order to make a decision to switch to a simplified taxation system, an entrepreneur needs to very clearly understand the criteria of the simplified tax system:
Deadlines for submitting reports and paying taxes under the simplified tax system
The calculation of tax under the simplified tax system is carried out in increments from the previous one and is taken into account in advance payments, the final payment will be calculated in tax return. The timing of advance payments does not depend on the status of the taxpayer (legal entity or individual entrepreneur):
The deadline for submitting a tax return for the tax period and paying the finally calculated tax depends on the status of the taxpayer:
The tax return is submitted after the end of the tax period, i.e. next calendar year.
List of legislative acts regulating law
List of legislative acts:
Category “Questions and Answers”
Question No. 1. Our organization is quite large in the region in terms of the number of jobs. We meet all the criteria that allow us to apply the simplified tax system, but in the 1st quarter the average number of employees was 60 people, in the 2nd quarter 80 people, in the 3rd quarter 110 people. Does this mean that we should switch to a general taxation regime from the 4th quarter?
For the simplified taxation system, the reporting periods are as follows: first quarter, half a year, nine months. In accordance with these periods, you need to determine the average number of employees for nine months, which will be (60 + 80 + 110) / 3 = 83 people. Thus, the average number of employees for nine months was 83 people, which allows you to continue working on the simplified tax system.
Question No. 2. We are planning a transition to the simplified tax system, but one fact confuses us - does the cost of benches, lawns, etc. external improvement objects to limit the cost of fixed assets?
External improvement objects in accounting are accepted on the balance sheet of the organization as fixed assets, but depreciation in tax accounting they are not subject to. In this regard, when calculating the cost of fixed assets for the purpose of switching to the simplified tax system, external improvement objects are not taken into account.
Question No. 3. Should we take into account external part-time workers when calculating the average number of employees?
When calculating the average number of employees, you are obliged not only to take into account external part-time workers, but also employees with whom your organization has entered into civil contracts for the period of work. Thus, the average number of employees in an organization will consist of:
- full-time employees;
- external part-time workers;
- employees hired for the period of performing a certain type of work.
The use of the simplified taxation system (STS) provides for some tax breaks for taxpayers. In particular, on the basis of clauses 2 and 3, all “simplified” residents are exempt from paying a number of federal, regional and local taxes. Instead, they calculate and transfer only one tax to the budget. Let's figure it out what taxes do you need to pay and what taxes do you not need to pay under the simplified tax system?.
What taxes are not paid under the simplified tax system?
Organizations on the simplified tax system do not pay (clause 2):
1. Income tax. This rule does not apply to:
1. profit of controlled foreign companies (clause 1.6);
2. dividends taxed at the rates of clause 3;
3. interest on securities specified in clause 4, namely:
- on government securities of member states of the Union State;
- government securities of constituent entities of the Russian Federation;
- municipal securities;
- mortgage-backed bonds;
4. income of the founders of trust management of mortgage coverage received on the basis of mortgage participation certificates (clause 2, clause 4).
Let's take a closer look at the second type of income - dividends.
So, if a “simplifier” is the founder of a Russian company and receives dividends from it, then he personally does not pay income tax. This is done for him by an established organization, which in this case is recognized as a tax agent (clause 3, clause 1, clause 3,). The participant receives his income on the simplified tax system after deduction of tax. At the same time, it does not submit any reports to the Federal Tax Service. The income tax return must also be submitted by the tax agent (clause 1). He reflects all information about paid income in sheet 03 of the report.
If dividends are received from a foreign company, then its founder must independently calculate and pay tax to the budget (clause 1 and clause 2, clause 1). In addition, he submits an income tax return, where he reflects all the necessary information in subsection 1.3 of section 1 and sheet 04.
2. Corporate property tax- in relation to property, the tax base for which is calculated as the average annual value. Only those immovable properties are subject to taxation, the tax base for which is determined as their cadastral value ().
3. VAT- in relation to transactions recognized as an object of taxation in accordance with Chapter 21 of the Tax Code of the Russian Federation and carried out within the framework of activities taxable by the simplified tax system. But if a “simplified” imports goods into the territory of the Russian Federation or works under a simple partnership agreement ( joint activities), an investment partnership agreement, a concession agreement or a property trust management agreement, then VAT will have to be paid ().
In addition, companies using the simplified tax system are not exempt from the duties of a tax agent for VAT ().
Individual entrepreneurs do not pay on the simplified tax system (clause 3):
1. Personal income tax (NDFL)- in relation to income from “simplified” activities. However, some income of an entrepreneur is not exempt from taxation. In particular, these are:
taxed at a rate of 35% (clause 2)
1. winnings and prizes received in competitions, games and other events for advertising goods, works, services. Personal income tax is calculated on an amount exceeding 4,000 rubles;
2. interest on deposits in Russian banks. Personal income tax is levied on the amount of excess interest accrued under the terms of the agreement over the interest calculated:
. for ruble deposits - based on the refinancing rate of the Central Bank of the Russian Federation, increased by 5 percentage points;
. for deposits in foreign currency - based on 9% per annum;
3. the amount of savings on interest on borrowed (credit) funds in terms of excess interest calculated:
. for obligations in rubles - based on 2/3 of the refinancing rate of the Central Bank of the Russian Federation;
. for obligations in foreign currency - based on 9% per annum;
4. payment for the use of funds of members of a consumer credit cooperative (shareholders);
5. interest on the use by the agricultural credit consumer cooperative of funds raised in the form of loans from members of the agricultural credit consumer cooperative or associated members of the agricultural credit consumer cooperative;
taxed at a rate of 13% (clause 1, )
- dividends from equity participation in third party organizations(Russian and foreign);
- income from foreign entities (companies and citizens, including entrepreneurs outside the Russian Federation);
taxed at a rate of 9% (clause 5)
- interest on mortgage-backed bonds issued before 01/01/2007;
- income of the founders of the trust management of mortgage coverage, received on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager before 01/01/2007.
Upon receipt:
- winnings and prizes (clause 5 clause 1);
- income from sources outside the Russian Federation, including dividends (clause 3, clause 1);
- income from which the tax agent for some reason did not withhold tax (clause 4, clause 1),
An entrepreneur using the simplified tax system independently calculates and pays personal income tax. The deadline for payment is set in clause 4 - until July 15 of the year following the reporting (calendar) year in which the income was received.
In addition, the individual entrepreneur must declare taxable income. To do this, before April 30 of the year following the expired tax period, he submits a 3-NDFL declaration to the Federal Tax Service (clause 1). The report form was approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671@.
2. Property tax for individuals- in relation to property used for activities subject to the simplified tax system. The exception is real estate, for which the tax base is determined as the cadastral value (). Their list is formed by regions according to.
3. VAT- in relation to transactions recognized as an object of taxation in accordance with Chapter 21 of the Tax Code of the Russian Federation and carried out within the framework of activities taxable by the simplified tax system. However, the following operations are not exempt from taxation:
- on import of goods;
- made within the framework of a simple partnership agreement (joint activity), an investment partnership agreement, a concession agreement or a property trust management agreement.
In addition, in a number of cases established, an entrepreneur is recognized as a tax agent for VAT ().
This is where the tax advantages of “simplified” tax payments end.
What taxes are paid under the simplified tax system?
All other taxes are paid by organizations and entrepreneurs using the simplified tax system in accordance with the generally established procedure (paragraph 3, paragraph 2 and paragraph 3, paragraph 3). This applies to transport, land, water and other taxes, fees and contributions (see table 1).
Table 1 - Taxes that taxpayers must pay using the simplified tax system
In addition, organizations and individual entrepreneurs using the simplified taxation system are not exempt from the functions of a tax agent.
Responsibilities of a tax agent under the simplified tax system
A tax agent is a person who is obliged to calculate, withhold tax from the taxpayer and transfer it to the budget (clause 1).
In accordance with tax legislation, “simplified people” must perform the duties of a tax agent (clause 5).
1. For income tax:
When an organization pays dividends to other companies using the simplified tax system (clause 3)
The founders of a company using the simplified tax system can be both individuals and legal entities. The latter, moreover, can apply different systems taxation.
If the recipient of dividends is an organization on OSNO, then she receives her income minus income tax. This tax is calculated (at the rates given in paragraph 3) and withheld by the tax agent - an established company on a “simplified” basis. She must transfer it no later than the day following the day of payment of dividends (clause 4).
If the recipient of the dividends is an organization using the simplified tax system, then the company - the source of payment of income must fulfill the duties of a tax agent for income tax in the generally established manner. This conclusion confirms what has been said.
If the recipient of dividends is an organization on UTII, then the tax agent company under the simplified tax system pays the “imputed” income from equity participation also minus income tax. The fact is that the founder on UTII is exempt from paying income tax only in relation to certain types entrepreneurial activity ( and ). This exemption does not apply to dividend income (). Consequently, the obligation to withhold and remit tax on such income remains with the tax agent.
Don't forget that the payer of dividends using the simplified tax system must report to the Federal Tax Service on income paid to other organizations and taxes withheld from them.
To do this, he fills out an income tax return (form approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600@) in the following composition:
- front page;
- subsection 1.3 of section 1;
- sheet 03.
The report is presented based on the results of those reporting (tax) periods in which dividends were paid. 2 p. 1. If no payments were made, then you don’t need to hand over anything.
The declaration is submitted to the tax authority (clause 3 and clause 4):
- before the 28th day of the month following the reporting period (quarter) or;
- until March 28 of the year following the expired tax period (year).
Important change! For 2016, the tax agent reports according to (Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@).
If among the recipients of dividends there are foreign companies - non-residents of the Russian Federation, then the amounts of income paid in their favor, as well as taxes withheld, should be reflected in a special tax calculation (form approved by Order of the Federal Tax Service of Russia dated March 2, 2016 No. ММВ-7-3/115@ ). The procedure for submitting it is the same as for the income tax return ().
Pay attention! A company that is a source of income on a simplified basis must also show the amounts of dividends distributed in favor of foreign founders in the income tax return (sheet 03). But the tax due from them does not need to be indicated in the report.
When an organization pays income to foreign companies using the simplified tax system
In addition to dividends, foreign companies can receive other income from sources in the Russian Federation that are not related to the activities of their permanent representative office in this country (). They are all listed in .
A simplified organization that has paid income to a “foreigner” is recognized as its income tax agent. This conclusion follows from and . Therefore, she must calculate, withhold and pay the appropriate amount of tax, and also report to the Federal Tax Service. For these purposes, a tax calculation is used in the form approved by Order of the Federal Tax Service of Russia dated March 2, 2016 No. ММВ-7-3/115@). It is presented separately at the end of each reporting (tax) period in which income was paid. And the cumulative total from the beginning of the year is not compiled. The deadlines for submission are set in clauses 3 and 4.
Pay attention! The Tax Code does not assign the duties of a tax agent for income tax in relation to income received by a foreign company from sources in the Russian Federation to individuals, including individual entrepreneurs (letters from the Ministry of Finance of Russia:,).
2. According to VAT if an organization or individual entrepreneur uses the simplified tax system:
1. purchases from foreign persons who are not registered with the Russian tax authorities, goods (work, services), the place of sale of which is the Russian Federation (clause 1 and clause 2);
2. leases state or municipal property at the organs state power and management, local government bodies (paragraph 1, paragraph 3);
3. buys (receives) state or municipal property that is not assigned to state (municipal) enterprises and institutions (paragraph 2, paragraph 3);
4. sells (item 4):
- confiscated property;
- property sold by court decision;
- ownerless valuables;
- treasures;
- purchased valuables;
- values transferred by right of inheritance to the state;
5. as an intermediary with participation in settlements, sells goods (work, services) on the territory of the Russian Federation to foreign persons who are not registered with the Russian tax authorities (clause 5);
6. is the owner of the vessel, who, within 45 calendar days from the date of transfer of ownership of the vessel to him as the customer, has not registered it (the vessel) in the Russian International Register of Ships (clause 6).
- as follows: title page, section 1, section 2 and section 9 (section 7 is completed only in certain cases);
- in electronic form, but it is also possible in paper form, if the VAT evader is not engaged in intermediary activities ();
- by the 25th day of the month following the expired tax period - the quarter in which the transaction was made.
The tax itself is paid in equal installments within 3 months after the end of the tax period: 1/3 of the calculated amount by the 25th day of each month (clause 1).
3. According to personal income tax when paid by an organization or individual entrepreneur to simplified tax system for income(for example, salaries, dividends, etc.) to an individual (), with the exception of:
- income to an individual entrepreneur (clause 1, clause 1 and clause 2);
- income to a private notary, a lawyer who has established a law office, and other persons engaged in private practice (clause 2, clause 1 and clause 2);
- some income to an individual not related to business activities, for example, income from the sale of property owned by right of ownership, lottery winnings, etc. (clause 1 and clause 2).
The “Simpler” must submit to the tax authority information about the income of individuals and the amounts of personal income tax calculated and withheld by him as a tax agent from this income (clause 2):
- certificate 2-NDFL (form approved by Order of the Federal Tax Service of the Russian Federation dated October 30, 2015 No. ММВ-7-11/485@);
- calculation according to form 6-NDFL (form approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@).
Table 2 - The procedure for submitting personal income tax reporting by tax agents to the simplified tax system when paying income to individuals
Pay attention! When paying dividends to individuals, only LLCs prepare a 2-NDFL certificate.
JSCs include such information in Appendix No. 2 to the income tax return for the year in which the dividends were paid (clause 3, clause 2 and clause 4). But LLC Appendix No. 2 does not need to be filled out ().
The procedure for applying the simplified tax system: what criteria must a taxpayer meet to switch to the simplified tax system, how and what documents need to be completed for the transition, and what to do if the right to use the simplified tax system is lost. We will answer these questions in this article.
Conditions for applying the simplified tax system
Both legal entities and individual entrepreneurs can apply the simplified form.
The conditions for applying the simplified tax system by legal entities and individual entrepreneurs are somewhat different. Common are restrictions on the number of employees (up to 100 people) and the condition of not carrying out a number of activities in which the use of the simplified tax system is impossible (Clause 3 of Article 346.12 of the Tax Code of the Russian Federation).
The conditions for losing the right to use this system are the same for them: the amount of income received while working on the simplified tax system for the tax period (year) should not exceed 150 million rubles. (clause 4 of article 346.13 of the Tax Code of the Russian Federation). The conditions for the transition to the simplified tax system from 2018 are as follows:
- the amount of income for 9 months of the year preceding the start of application of the simplified tax system does not exceed 112.5 million rubles. (clause 2 of article 346.12 of the Tax Code of the Russian Federation);
- the residual value of fixed assets does not exceed 150 million rubles;
- the legal entity does not have branches;
- share of other organizations in authorized capital legal entity does not exceed 25% (exceptions are NGOs and societies for the disabled);
These restrictions do not apply to individual entrepreneurs. In particular, no conditions have been established for them to comply with the maximum income for the year preceding the transition to the simplified tax system (letter of the Ministry of Finance of Russia dated March 1, 2013 No. 03-11-09/6114).
IMPORTANT! Previously, there were conflicting explanations from government agencies regarding the extension of the limitation on the maximum amount of residual value, including individual entrepreneurs. Finally, the Ministry of Finance, in letter No. 03-11-11/37040 dated June 15, 2017, explained that this rule applies only to organizations and does not apply to individual entrepreneurs.
Benefits for legal entities and special restrictions for individual entrepreneurs with benefits
When switching to a simplified system, some legal entities and individual entrepreneurs have the right to count on additional benefits. This point should be taken into account when deciding on the transition and conduct comparative analysis tax burden.
Read the material that will help you decide on the choice of taxation system.
According to the procedure for applying the simplified taxation system for enterprises of the Republic of Crimea and the city of Sevastopol, local legislation may establish preferential rates for single tax until 2021 (clause 3 of article 346.20).
First time passers state registration individual entrepreneurs who will be engaged in scientific, social or production activities can be recognized as beneficiaries on the basis of the legislation of the constituent entities of the Russian Federation. Benefits mean the establishment of a zero tax rate for a period of up to 2 years (clause 4 of article 346.20).
True, this category of individual entrepreneurs with benefits is subject to special requirements in the form of ensuring a minimum 70% share of sales income received in the reporting period from activities taxed at a zero rate in the total amount of all income received by individual entrepreneurs. In addition, a subject of the Russian Federation may establish for such individual entrepreneurs size limit income received during the year, but not less than 15 million rubles.
In addition, for both enterprises and individual entrepreneurs on the simplified tax system, when conducting certain types of activities, reduced insurance premium rates have been established. To receive such a benefit, the type of activity of the taxpayer must correspond to one of those given in subparagraph. 5 p. 1 art. 427 Tax Code of the Russian Federation.
Procedure for applying the simplified tax system: deadlines for submitting notifications of the beginning and end of application of the simplified tax system
For newly registered taxpayers, a 30-day period has been established from the date indicated in the tax registration certificate, during which they must submit a notice of transition to the simplified tax system to the Federal Tax Service. In this case, they are recognized as “simplified” from the date of tax registration.
According to the procedure for applying the simplified taxation system, a taxpayer who is already working on the simplified tax system does not need to take any action. If he has not violated the conditions entitling him to use the simplified tax system, he can use the chosen taxation system until he submits to the tax authority a notice of refusal to use the simplified tax system in form 26.2-3.
If there was a violation of at least one of mandatory conditions to apply the simplified tax system, the taxpayer loses the right to use this taxation system from the beginning of the quarter in which the violation occurred. From now on he switches to common system taxation and is obliged to report this to the Federal Tax Service by submitting a message in form 26.2-2 before the 15th day of the first month of the quarter following the event (clause 5 of Article 346.13 of the Tax Code of the Russian Federation).
A taxpayer will be able to return to the simplified tax system no earlier than a year after switching from the simplified tax system to another taxation system (clause 7 of article 346.13 of the Tax Code of the Russian Federation).
Transition to the simplified tax system in 2017: application deadline
A taxpayer who decides to switch to the simplified tax system must notify the tax service of his decision. To do this, contact the Federal Tax Service at the place of registration of the legal entity (registration address individual- entrepreneur) a notification is submitted in form 26.2-1. In this notification, legal entities indicate the amount of income received for 9 months and the value (residual) of their fixed assets.
An example of filling out a notification in form 26.2-1 can be found in the material “Notice on the transition to a simplified taxation system” .
You can download the notification in form 26.2-1 (form for switching to the simplified tax system in 2017) on our website.
The transition is carried out only from the beginning of the new tax period. In this case, the notification cannot be submitted earlier than October 1 and later than December 31 of the previous year. To start applying the simplified tax system in 2018, you must switch to the simplified tax system in 2017 - the application deadline must be no earlier than 10/01/2017 and no later than 12/31/2017. If a taxpayer is late in submitting a notification, he will not be able to switch to the simplified tax system.
When submitting a notification, you must indicate the selected taxation object in the appropriate column: “Income” or “Income minus expenses.”
Our material will help you make your choice.
A taxpayer can switch from one taxable object to another within the framework of the application of the simplified tax system only from the beginning of the next year. In this case, a notification in form 26.2-6 must be submitted to the Federal Tax Service by December 31.
How to switch from the simplified tax system to other tax regimes
The requirements for the transition from the simplified tax system to any other taxation regime depend on the reason for such a transition and on what kind of taxation regime is planned to replace the simplified system.
The Tax Code of the Russian Federation provides for a ban on replacing the simplified tax system with another tax regime during the calendar year (clause 3 of Article 346.13 of the Tax Code of the Russian Federation). However there are exceptions:
- “Simplified” is forced to lose the right to use the simplified tax system due to non-compliance with the requirements established by Art. 346.12 Tax Code of the Russian Federation. At the same time, he will have to work for OSNO until the end of the year.
- Transition to UTII for certain types of “simplified” activities from any date (we are talking about a combination when a taxpayer using the simplified tax system transfers some of his activities to UTII). Tax authorities confirm the legitimacy of this approach. (letter of the Federal Tax Service dated September 19, 2014 No. GD-4-3/19079@). The same letter talks about the right of an individual entrepreneur to switch to the patent system from any calendar date. If a separate type of activity is transferred to UTII, then the transition is carried out at the time of registration of the imputed tax payer.
Read more about For the procedure for switching from simplified to imputation, read.
If a simplifier plans to switch to a different tax regime from the beginning of the year, it is necessary to submit a notification to the Federal Tax Service in Form 26.2-3. This should be done before January 15 of the tax period in which such a transition was planned.
In the event of termination of business activities carried out on the simplified tax system, the taxpayer’s responsibilities include submitting a notification to the Federal Tax Service Inspectorate in form 26.2-8.
Procedure for submitting notification
Notifications (messages) of the taxpayer and tax service are drawn up according to established templates. Forms of documents for interaction with tax authorities on the issue of application of the simplified tax system were approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829@.
A taxpayer can submit a notice in three ways:
- during a personal visit of the head of a legal entity / individual entrepreneur or their representative based on a power of attorney;
- by sending a valuable letter with an inventory of the attachment;
- in electronic form.
Descriptions of electronic formats of forms 26.2-1, 26.2-2, 26.2-3, 26.2-6, 26.2-8 transmitted via TCS are contained in the relevant appendices to the order of the Federal Tax Service of Russia dated November 16, 2012 No. ММВ-7-6/878@.
Confirmation of simplified status by the tax authority
Russian legislation does not provide for the obligation of the tax service to confirm the right to apply/switch to the simplified tax system in response to the taxpayer filing a notification. Most often, to confirm the right to apply the simplification, a stamp confirming the receipt by the tax authority of the notification of the transition on the second copy of the form, postal inventory or receipt of sending the notification in electronic form is sufficient. A response from the tax office can only be obtained in the following situations:
- the indicators specified in the notification in form 26.2-1 do not correspond to those that give the taxpayer the right to apply the simplified tax system, or the tax authority has information about the taxpayer that contradicts the conditions for applying the simplified tax system (then the Federal Tax Service Inspectorate sends a message in form 26.2-4);
- the taxpayer submitted a notice of transition to the simplified tax system late (then a message is received from the tax office in form 26.2-5).
When concluding contracts, some counterparties ask for documentary evidence of the taxpayer’s right to apply the simplified tax system in the form of some response from the tax office. In this case, it is permissible to contact the inspectorate with a written request to confirm the fact of using the simplified procedure. The request is submitted in free form. Within 30 days, tax authorities will submit an information letter in form 26.2-7, which will reflect the fact of notifying the taxpayer about the application of the simplified tax system, as well as the fact of submitting or not submitting simplified reporting. This practice is described in letters from the Ministry of Finance dated February 16, 2016 No. 03-11-11/8396 and the Federal Tax Service dated April 15, 2013 No. ED-2-3/261.
Results
When planning the transition to the simplified tax system, you should study in advance all the restrictions that are provided for in Chapter. 26.2 of the Tax Code of the Russian Federation, and also compare other taxation systems acceptable to the taxpayer - perhaps a more profitable one will be found. The beginning of the application of the simplified system and the transition from it to another regime are strictly regulated by law. Therefore, you should make sure that the simplified tax system is truly optimal.