Changes are being made to the procedure for calculating UTII by taxpayers who register (or are deregistered) during the tax period: the amount of imputed income will be calculated according to the established formula from the date of registration as a UTII payer until the date of deregistration. Payments under voluntary personal insurance contracts for days of temporary disability, which are paid at the expense of the employer, will reduce the single tax along with mandatory contributions to extra-budgetary funds. These expenses can reduce the amount of single tax by no more than 50 percent.
The deadline for submitting an application for transition to a simplified taxation system has been changed: it can be submitted until December 31 inclusive. Newly created organizations and registered individual entrepreneurs will be able to submit such an application within 30 days from the date of registration. UTII payers will be able to switch to a simplified taxation system, including in the middle of the year, if their obligation to pay UTII ceases.
Employers applying the simplified tax system with the object of taxation “income” will have the right to reduce the amount of tax not only on mandatory contributions to extra-budgetary funds and temporary disability benefits, but, subject to certain conditions, also on the amount of payments under voluntary personal insurance contracts. These expenses can reduce the tax amount by no more than 50 percent. Legal entities and individual entrepreneurs applying the simplified tax system who terminate their activities will have to notify the tax authority at their location (or place of residence) and submit a declaration by the 25th day of the month following the month of termination of their activities.
In order to stimulate agricultural companies, an amendment has been made according to which a newly created legal entity or individual entrepreneur who has switched to the Unified Agricultural Tax does not lose the right to apply the regime if there is no income in the first tax period.
For agricultural producers ceasing their activities, in respect of which payment of the Unified Agricultural Tax was applied, an obligation is introduced to notify the tax authority about this. Articles 346.9 and 346.10 of the Tax Code of the Russian Federation will establish special deadlines for such taxpayers for paying taxes and filing a declaration - no later than the 25th day of the month following the one in which the activity was terminated.
The patent taxation system is allocated as an independent special regime. When applying the patent system, an entrepreneur will be able to use the labor of no more than 15 employees. In accordance with the Law, the patent system will be introduced and abolished by regulatory legal acts of the constituent entities of the Russian Federation in relation to 47 types of activities. Regions will be able to supplement it with activities related to household services that are not specified in paragraph 2 of Art. 346.43 Tax Code of the Russian Federation.
The laws of the constituent entities of the Russian Federation will also establish the amount of potential income of individual entrepreneurs using patents. The amount of potential income cannot be less than 100 thousand rubles. and more than 1 million rubles. For some types of activities, constituent entities of the Russian Federation will be able to increase the maximum amount of potential income, but not more than 3 times, and in cities with a population of more than 1 million people. - no more than 5 times.
Not everyone has the right to apply the simplified taxation system. However, to switch to it, it is enough to notify the tax authority of your desire. How to do this correctly and what impact the annual report has on this can be found in this article.
The simplified taxation system is a special tax regime that implies a special procedure for calculating and paying taxes. The simplified tax system was specially developed for small and medium-sized businesses. Therefore, when registering a new organization or individual entrepreneur, you can declare your desire to use this system. You can also switch to a simplified regime based on the results of the reporting period worked under the general taxation system or another special regime. In both cases, you will need to send an information letter to the Federal Tax Service at the place of registration, in which, in addition to justifying your transition to the simplified tax system, you should indicate the method of calculating tax - “income” or “income minus expenses.” Let's take a closer look at how to complete all these steps and how the right to use the simplified tax system can be affected by data from the annual report.Who has the right to switch to the simplified tax system?
In order to apply the simplified tax system, several simple conditions must be met:- the number of employees should not exceed 100 people;
- annual income should not exceed 60 million rubles (for organizations, by virtue of Article 346.12 of the Tax Code of the Russian Federation, income for 9 months should not exceed 45 million rubles);
- the residual value of fixed assets on the balance sheet cannot exceed 100 million rubles;
- the share of participation of other legal entities in the organization cannot exceed 25%;
- the organization should not have branches;
- you cannot engage in financial activities, insurance and investments;
- You cannot practice as a notary or lawyer.
How to notify the tax service about the transition to the simplified tax system
Under the simplified system, the taxpayer can independently choose the object of taxation. By virtue of Article 346.14 of the Tax Code of the Russian Federation, this can be “income” or “income minus expenses”. You must indicate the chosen accounting method in the notification of the transition to the simplified tax system. It is noteworthy that until 2014 inclusive, a strictly defined application form for the simplified tax system was in force when registering an individual entrepreneur or organization. It was approved by order of the Federal Tax Service of Russia No. ММВ-7-3/ dated November 2, 2012. Starting from 2015, notification of the application of the simplified taxation system can be submitted to the Federal Tax Service both in this now recommended form No. 26.2-1, and in any form. This is not a violation. The tax office should not send a notification about the possibility of applying a special regime. If the taxpayer simply informed her of his desire to switch to the simplified tax system, then this will be enough. That is, all the risks from this step must be assessed independently. Because if during the audit it turns out later that there was no right to the “simplified tax”, the Federal Tax Service will assess additional taxes according to the general taxation system and apply penalties. To avoid this, if the application is not submitted when registering an individual entrepreneur or legal entity, you can request from the tax service an information letter in form No. 26.2-7 about the possibility of applying a special regime in the form of the simplified tax system. Tax authorities are required to send such a letter within 30 calendar days after receiving a written request from the taxpayer in any form. It should be remembered that the transition to the “simplified tax” is possible only for the entire tax period, which is recognized as a calendar year. However, the taxpayer may lose this right within a year. In this case, he will be obliged to calculate all taxes payable on the general system from the beginning of the tax period. All organizations and individual entrepreneurs are required to report according to the simplified tax system and pay tax. Legal entities must report and pay tax by March 31 of the year following the reporting tax period, and individual entrepreneurs must send their declarations no later than April 30 of the year following the reporting period. From the editor: Detailed information about the simplified tax system can be found inBefore deciding to work on the simplified tax system, make sure that your organization has the right to do so. Some companies cannot operate on a simplified basis, since the Tax Code of the Russian Federation contains a ban on this (a full list of such organizations can be found in paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation).
Conditions for the transition to the simplified tax system in 2019 and the deadline for submitting an application
Companies using the general regime or UTII can switch to the simplified tax system. The main condition, perhaps, should be considered the amount of income received for January - September 2018. Income from activities for this period must be less than or equal to 112.5 million rubles.
But there are two more criteria that may affect the ability to apply the simplified system (clause 3 of Article 346.12 of the Tax Code of the Russian Federation):
- the residual value of fixed assets should not exceed 150 million rubles;
- the average number of employees should not exceed 100 people.
If your company meets all the listed criteria, you can safely write an application to switch to the simplified tax system.
The deadline for transition to the simplified tax system in 2019 is 01/09/2019. You must declare your intention by filling out a special notification form in Form No. 26.2-1.
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Transition to simplified tax system from OSNO
To make such a transition, firstly, conditions regarding income, number and value of fixed assets must be met.
Secondly, the taxpayer will have to restore VAT when switching to the simplified tax system (clause 2, clause 3, article 170 of the Tax Code of the Russian Federation). And all because VAT is not paid on the simplified system.
The tax must be restored on goods and materials that have not yet been used in the company’s activities (for example, they are in a warehouse). You will also have to restore the previously deducted VAT on fixed assets and intangible assets. VAT is restored in proportion to the residual value. Let's look at an example.
In 2019, Progress LLC decided to work on the simplified tax system instead of OSNO. On the company's balance sheet there is a machine that was purchased for 118,000 rubles, VAT was deducted in the amount of 18,000 rubles. At the end of 2018, the residual value of the machine is 74,000 rubles. We will restore VAT as follows:
18,000 x (74,000: 118,000) = 11,288.14 rubles.
In accounting, the company will reflect the restoration operation with postings (this must be done before the end of 2018):
Debit 19 Credit 68 11,288.14 - VAT on the machine was restored;
Debit 91 Credit 19 for 11,288.14 - restored VAT is charged to other expenses.
There is no need to restore VAT when changing the taxation system if:
- the organization combines the simplified tax system and the OSNO and maintains separate accounting;
- VAT on the purchase of property was not deducted.
Transition from simplified tax system to other systems
Companies and individual entrepreneurs can not only change the OSNO to the simplified tax system, but also switch from the simplified system to another system. This can be done either voluntarily or for a number of reasons obliging you to abandon the simplified tax system.
Transition from simplified tax system to OSNO threatens companies for exceeding the permissible income limit. Moreover, the simplification will have to be abandoned in the quarter that occurred after the limit was exceeded. Thus, you can “fly away” from the simplified plan in the middle of the year.
The limit of the permissible annual income of a simplified person in 2018 is 150 million rubles (. If the income is above this limit, you need to switch to OSNO.
You should also observe the number limit - if the number goes beyond 100 people, you will also have to abandon the simplified tax system. The residual value of fixed assets that exceeds 150 million rubles will also oblige the taxpayer to change the simplified tax system to a different taxation system.
The Federal Tax Service must be notified in writing of the refusal of the simplified tax system using form 26.2-3.
In practice, people rarely leave simplified jobs voluntarily. Most often, this need arises from clients who find it more profitable to work with suppliers on OSNO. In this case, clients can deduct VAT, thereby saving their money. A simplifier cannot provide such an opportunity to the client. In order to maintain a customer base, some companies using the simplified system voluntarily change it to the general mode.
If you voluntarily refuse the simplified tax system, you must notify the tax office before January 15, 2019. In case of forced refusal, the Federal Tax Service must be notified using Form 26.2-2. The deadline for filing this application is 15 days after the end of the reporting period in which the permissible limits were exceeded.
Transition from simplified tax system to UTII may occur due to a change in activity or for other reasons (UTII may be more profitable for some taxpayers). In this case, an application for loss of the right to use the simplified tax system (form 26.2-2) is submitted to the Federal Tax Service before January 15. To register as a UTII payer, you need to submit an application in the established form UTII-1 (for organizations) or UTII-2 (for individual entrepreneurs).
Small enterprises in their activities, in most cases, use a simplified taxation regime, which is established by the tax legislation of the Russian Federation.
To use the simplified taxation option, you need, in addition to meeting certain requirements, to contact the tax authority with an application in form 26.2-1.
Regulatory framework
A simplified system for tax accounting and administration began to be applied in 1996, and to this day it is the most popular among participants in the country’s economy in the status of small businesses.
USN is simplified taxation system, facilitating the following areas of doing business:
- calculation and payment of tax;
- maintaining financial statements;
- In addition, the entrepreneur has the opportunity to reduce wage expenses, since there is no need to keep an accountant at the enterprise.
Accounting when using this system is regulated by Federal Law No. 402 of 2011, and it is important to approve the accounting policy on the simplified tax system. The specifics of this issue can be studied in the Letter of the Ministry of Finance of 2015 No. 03-11-06/2/10013.
The declaration form used at the end of the reporting period is approved in the form of a unified form approved by Order of the Federal Tax Service of 2016 No. ММВ-7-3/99.
The procedure for switching to the simplified tax system
This process is established by the legislative acts of the Russian Federation, and it is important to observe all the features of the transition and take into account whether the subject has such grounds. The law makes it possible to switch to “simplified” from other regimes or apply it immediately during the initial registration of activities, but do not forget about the rules and restrictions.
Deadlines for submitting an application for registration of an organization or individual entrepreneur
According to the law, this possibility is quite real, the main thing is to act in accordance with the regulations and comply with the letter of the law.
It is advisable to submit an application for “simplified” during the process of registering constituent documents or within a month after receiving the document on registration of the enterprise.
If this period is missed, the subject, regardless of its status, will switch to the general taxation system, and will be able to apply for a transfer to the simplified tax system only after the expiration of the annual tax period.
It is important to consider all established restrictions, art. 346.12 Tax Code of the Russian Federation:
- number of employees – no more than 100 employees;
- the volume of total income is not higher than 150 million rubles;
- cost of fixed assets – no more than 150 million rubles.
If the established parameters are exceeded, you must inform the Federal Tax Service within the established time frame and switch to OSNO.
Rules and deadlines for submitting an application for existing business entities
If the enterprise is already operating, but it has all the parameters for switching to the “simplified tax system”, and the owner wishes this, he, according to the law, has the right to apply to the tax office with the aim of switching from the existing tax regime to the simplified tax system.
You should contact the Federal Tax Service before December 31 of the year in which you plan to apply the tax system.
During the application process, the subject must comply with all the criteria for switching to the “simplified” system, which is important to calculate at the beginning of October of the current year. According to the norms, an entrepreneur must calculate the following parameters:
- the average number of employees at the enterprise is up to 100 people inclusive;
- cost of fixed assets – less than 150 million rubles;
- the total amount of income received over the past 9 months may exceed 112.5 million rubles, but for the year should not be more than 150 million rubles.
It is important to compare all obtained indicators with established standards. If you fully comply, you can apply for a transfer.
Combining the simplified tax system with other special regimes
Enterprises with other tax regimes also have the right to apply for a transition to the simplified tax system or combine this system with the one applied subject to compliance with established standards.
Special modes | Indicators |
---|---|
UTII or PSN | Such entities have the right to combine existing regimes with the simplified tax system. The situation when this is possible should be the following - there are several types of activities on special regimes or a patent, but there is also an additional direction according to which the enterprise is developing, so it can be conducted on a “simplified” basis |
Changing the regime from UTII and PSN | This option is also possible, but taking into account some nuances:
|
In any of the described cases, the applicant must correctly fill out the application form and submit it to the Federal Tax Service office in a timely manner.
The procedure for filling out an application for the simplified tax system
So, in order to apply the “simplified tax” in 2019, it was important to submit the application before December 31, 2018(for already existing organizations).
In the process of filling it out, it is necessary to comply with all the specifications of the data indicated by the entrepreneur and the enterprise. All the process consists of several steps:
![](https://i0.wp.com/znaybiz.ru/wp-content/uploads/2019/01/perehod-usn6.png)
The rest of the form is filled out by a specialist from the Federal Tax Service.
Reasons for refusal to apply the simplified tax system
The notification is of an informational nature, that is, the subject can submit it and, without waiting for a response from the tax office, apply the “simplified procedure.” The tax office, in turn, is not required to give special permission. However, as practice shows, sometimes there are facts of refusal, for example, when the deadlines for contacting the inspectorate are not met.
Who cannot use the simplified tax system?
First of all, these are enterprises that do not qualify according to the primary criteria established by law. Besides them, there is a list approved by Art. 346.12 Tax Code of the Russian Federation:
- enterprises with branches;
- banks and microfinance organizations;
- insurers other than brokers and agents;
- NPFs and investment funds;
- brokerage houses and exchanges;
- pawnshops;
- budgetary and foreign enterprises;
- gambling enterprises;
- producing excisable goods and extracting minerals;
- participants with a form of product sharing;
- any legal education;
- agricultural enterprises;
- organizations with a share of participation of other companies exceeding 25%.
Violation of the regime for using the simplified tax system and tax consequences
If the simplified person does not comply with the requirements established for the application of the regime, it is necessary to promptly switch to the general regime. This must be done from the beginning of the quarter following the date of excess; the message must be sent to the Federal Tax Service within 15 days. In case of untimely transition and notification of the tax office, the payer gets into a lot of trouble, since he did not stop using the “simplified tax” and has already received arrears and fines under the general regime.
The fines are impressive, starting from 20% of the amount of understatement of the tax liability, but not less than 40,000 rubles (for violations recognized as gross in accordance with Article 120 of the Tax Code of the Russian Federation).
An individual entrepreneur may also be fined for failure to submit reports under the simplified tax system for the period of use of the simplified system. It must be provided within 25 days after the transition to OSNO or another tax system.
If tax authorities prove that the evasion of the transition to OSNO and failure to pay the full amount of tax obligations was intentional, fines can reach 40% of the amount of understatement, Art. 122 Tax Code of the Russian Federation.
The procedure for abandoning the simplified tax system and forced transfer to OSNO
The transition from the simplified tax system to the OSNO can be forced in case of violation of established standards. Forced transition looks like this:
- transition from the 1st day of the quarter following the commission of a violation of the rules;
- sending a corresponding notification about this event to the Federal Tax Service within 15 days.
The transition process involves the recalculation of balances and analysis of debts that are subject to inclusion in gross income on OSNO (accounts receivable from customers not repaid at the time of transition). In the first month of operation on the general system, the amount of excess revenue limits for the simplified tax system is included in taxable income.
Returning back to the simplified tax system is possible only from the next tax period.
Conclusion
“Simplified taxation” has been used for a long time and is considered the only tax regime that provides the maximum possible legal reduction in taxes paid and the preparation of reporting documentation. But in order to take advantage of this opportunity, you must comply with the criteria established for enterprises and concerning entrepreneurs.
How to start using the simplified tax system in 2019 is described in the video below.
Simplified taxation is attractive to many companies and entrepreneurs who are not satisfied with their tax regime due to complex accounting or high taxes. Business leaders are wondering when they can switch to the simplified tax system and what criteria must be met for this.
When can you apply the simplified tax system in 2019?
The simplified tax system can be applied if the activities of a company or entrepreneur meet a number of requirements - in terms of the number of employees, revenue volumes, and the share of participation of other companies. The conditions for applying the simplified tax system are described in detail in Chapter 26.2 of the Tax Code of the Russian Federation. Here are the main restrictions and list who should not use the simplification:
- Financial sector organizations (insurance, banking, investment funds).
- Gambling business.
- Private lawyers and notaries.
- Organizations with branches.
- Organizations and individual entrepreneurs that apply the unified agricultural tax.
- Budgetary institutions, microfinance and foreign organizations.
- Organizations with a share of participation of other companies of more than 25% (for some organizations the law makes an exception under Article 346.12 of the Tax Code of the Russian Federation).
- If the amount of income for 9 months of the year that precedes the transition to the simplified tax system exceeds 112.5 million rubles under Art. 346.12 and 346.13 of the Tax Code of the Russian Federation.
- If the company has a residual value of fixed assets above 150 million rubles.
- If the average number of employees of an organization or individual entrepreneur is more than 100 people.
- And, of course, if you have not submitted an application to the Federal Tax Service to switch to a simplified system, you cannot work under the simplified tax system.
Before switching to the simplified system, carefully check whether your activity meets the established criteria. If the requirements are violated, difficulties, fines and blocking of the account will certainly arise.
The easiest way to switch to simplified
If you are just starting a business, you must register a notification statement with the tax office about your intention to apply the simplified tax system. This is done within 30 days after registration of the organization or individual entrepreneur. You immediately need to select an object of taxation (you can change it later):
- “Income” – tax rate 6%.
- “Income minus expenses” - tax rate 15% (lower in some regions).
If an organization or individual entrepreneur changes the current tax regime to the simplified tax system
In most cases, the transition to simplified taxation occurs only from the beginning of the calendar year. To do this, you submit a notice of transition to the tax office (the form is the same) before the New Year holidays.
When switching to the simplified tax system with OSNO, you will have to create a tax base for the transition period, restore VAT and register non-current assets.
The transition to the simplified tax system from UTII requires the submission of one more application: before January 15, you register with the tax office an application for deregistration based on imputation. If you combine the simplified tax system and UTII and want to refuse imputation, you only need to declare deregistration under UTII before January 15.
The transition to the simplified tax system in the middle of the year is possible only in one case: when an organization or individual entrepreneur on the imputation ceases to meet the requirements that allow the use of UTII. Then within 30 days you submit two applications: for removal from imputation and for switching to simplified taxation. So you will become a payer of the simplified tax system in the same month when you stopped being a payer of UTII.
Loss of the right to use the simplified tax system
Switching to a simplified system is not so difficult, but not every business can survive on the simplified tax system. If your activity no longer meets the criteria that allow you to apply the simplification, you will be forced to switch to OSNO. This can happen if the number of employees has grown or revenue has increased beyond acceptable limits. The taxpayer is obliged to track this event himself and notify the Federal Tax Service. The transition to OSNO will occur from the quarter when the activity ceased to meet the criteria of the simplified tax system. The taxpayer will have to take a number of actions:
- Notify the Federal Tax Service of the violation of the rules of the simplified tax system and the forced transition to OSNO. This is done within 15 days after the end of the quarter in which the violation of the requirements occurred.
- Submit the declaration within 25 days after the end of the quarter in which the requirements were violated. The tax calculated according to the declaration is paid within the same period.
Communication with the Federal Tax Service when changing the tax regime is of a notification nature. The most important thing is to carefully approach the issue of translating accounting and tax reporting in order to avoid mistakes and fines based on a more advantageous simplified translation.
Kontur.Accounting is a comfortable online service for organizations and entrepreneurs on the simplified tax system, OSNO and UTII. Get acquainted with the capabilities of the service for free for 14 days, keep records, pay taxes and send reports using Kontur.Accounting.