Objects of taxation usn. Which object of taxation to choose on the simplified tax system: “income” or “income minus expenses” Changing the taxation regime under the simplified tax system

The uniqueness of the simplified taxation system lies, in particular, in the fact that the taxpayer applying this special regime can choose the object of taxation himself, with the exception of certain cases. In addition, he has the right to change it without any restrictions in accordance with the established rules.

Read about how to correctly change the object of taxation and how to take into account transitional provisions for tax purposes under the simplified tax system.

How to change a taxable object

We do not set out to give recommendations on the choice of one or another object of taxation under the simplified tax system. Of course, there are general recommendations, for example, if a “simplified” person carries out production activities with high costs for raw materials, wages, rent of premises, fixed assets, then it is preferable to choose “income minus expenses,” but if business activity is related to the provision of services and the share of costs is small - “income”. But, as practice shows, only a thorough analysis of the activities of a specific business entity, taking into account the features of Ch. 26.2 of the Tax Code of the Russian Federation can help in choosing the optimal object of taxation under the simplified tax system and minimize tax payments.

Unfortunately, the calculations made to select an object of taxation under the simplified tax system do not always turn out to be correct. The reasons can be very different: from errors in calculations to changes in market conditions or the start of new types of activities.

Chapter 26.2 of the Tax Code of the Russian Federation gives “simplified” people the opportunity to change the object of taxation at will, but in accordance with certain rules. You can change the object of taxation:

• annually;
• from the beginning of the tax period. During the tax period, taxpayers do not have such a right, as the Ministry of Finance periodically reminds (Letter No. 03-11-11/47086 dated November 5, 2013);
• if the taxpayer notifies the tax authorities about this until December 31 of the year, preceding the year in which he proposes to change the object of taxation.

Recently, the following practice has become widespread among individual entrepreneurs who use the simplified tax system and want to change the object of taxation. They want to change the object of taxation in the current tax period, for which they terminate the status of an individual entrepreneur and register again in the same tax period, but already choose a new object of taxation.

The tax authorities spoke about the legality of such maneuvers in Letter No. ED-3-3/706@ dated February 28, 2013. According to paragraph 2 of Art. 346.13 of the Tax Code of the Russian Federation, a newly registered individual entrepreneur has the right to notify about the transition to the simplified tax system no later than 30 calendar days from the date of registration with the tax authority indicated in the certificate issued in accordance with clause 2 of Art. 84 Tax Code of the Russian Federation. In this case, an individual entrepreneur is recognized as a taxpayer using the simplified tax system from the date of registration with the tax authority specified in this certificate.

Before re-registering as an individual entrepreneur, the individual entrepreneur is required to undergo the procedure of deregistration with the tax authority. In this case, there are certain grounds established by Art. 84 of the Tax Code of the Russian Federation, allowing the tax authority to deregister an individual entrepreneur, and changing the object of taxation is not included among them.

The Federal Tax Service draws attention to the fact that individuals are subject to tax control and prosecution for identified tax offenses, regardless of their acquisition or loss of a special legal status, engagement in certain activities, transition to certain taxes or special tax regimes. Tax control in the form of tax audits, as well as liability for tax offenses, are aimed at ensuring the fulfillment of the obligation to pay a tax or fee, which is terminated in accordance with paragraphs. 3 tbsp. 44 of the Tax Code of the Russian Federation with the death of the taxpayer or when he is declared dead.

Consequently, in the event of termination of activity as an individual entrepreneur, an individual retains the obligation to submit tax returns and pay taxes for the period in which he carried out his activities in such capacity, since the termination by an individual of activity as an individual entrepreneur is not a circumstance that entails termination of the obligation to pay tax arising from its implementation (Determination of the Constitutional Court of the Russian Federation dated January 25, 2007 No. 95-О-О).

In addition, there are separate court decisions (decrees of the Arbitration Court of the FAS Eastern Military District dated July 16, 2012 in case No. A31-5701/2011, FAS SZO dated October 20, 2005 No. A21-94/05-S1), determining that under the start of business activities refers to the date of first registration as an individual entrepreneur, which makes it possible to qualify actions related to deregistration and registration as receiving unjustified economic benefits.

If the tax authorities classify the termination of activities as an individual entrepreneur, and then a new registration in the same tax period only for the purpose of changing the object of taxation as receiving an unjustified tax benefit, then this entrepreneur will be additionally assessed taxes under the simplified tax system in accordance with the previously selected object of taxation. There is no point in hoping that the tax authorities will not notice the fact of re-registration, since they maintain the Unified State Register of Individual Entrepreneurs, and their analytical work is currently well done.

As for notifying the tax authority about a change in the object of taxation, this norm is mandatory. This means that if the simplifier completely forgets to notify the tax authority within the prescribed period, then he cannot apply the new object of taxation. The author was unable to find examples of court decisions on this issue in favor of the taxpayer. Such “simplified” persons were additionally charged taxes in accordance with the previously selected object of taxation (decrees of the Federal Antimonopoly Service of the Eastern Military District dated April 17, 2012 in case No. A31-3888/2011, FAS North-West District dated November 28, 2013 in case No. A05-16718/2012, Determination of the Primorsky Regional Court dated July 25, 2012 in case No. 33-6435).

The issue of missing deadlines for notifying the tax authority about changes in the object of taxation is irrelevant today. From October 1, 2012, the notification period was extended from December 20 to December 31 of the year preceding the year of application of the new taxation object, and the new object can only be applied from the beginning of the tax period. Accordingly, if the simplifier has not notified the tax authority by December 31, then he will not be able to apply the new object of taxation and the judges will not support him.

In fairness, we note that when the notification period was set until December 20 and the “simplifiers” missed it, notifying the tax authority before the start of the next tax period, it refused them this, and the judges supported it. For example, FAS VSO noted that Ch. 26.2 of the Tax Code of the Russian Federation does not contain rules on the consequences of a taxpayer missing the deadline established for notifying the tax authority about a change in the object of taxation, does not give the tax authority the right to refuse to consider the specified application of the taxpayer, or to prohibit or allow the taxpayer to apply the object of taxation he has chosen. According to the provisions of this chapter, the object of taxation cannot be changed by the taxpayer during the tax period, that is, only this circumstance can be the basis for refusing to change the object of taxation (Resolution of the Federal Antimonopoly Service VSO dated October 31, 2012 in case No. A19-6469/2012).

For “simplified” people who want to change the object of taxation, Order of the Federal Tax Service of the Russian Federation dated November 2, 2012 No. ММВ-7-3/829@ “On approval of document forms for applying the simplified taxation system” approved form 26.2-6 “Notification of a change in the object of taxation” . It is advisory in nature, therefore such taxpayers can write a letter to the tax authority in any form, notifying them of a change in the object of taxation from January 1, 20__, indicating the new object of taxation. Sending by them to the tax authority within the period provided for by the Tax Code of the Russian Federation a notice of a change in the taxation regime under the simplified tax system, drawn up in any form, is recognized as fulfilling the obligation established by clause 2 of Art. 346.14 Tax Code of the Russian Federation.

The formats for submitting documents for the application of the simplified taxation system in electronic form are approved by Order of the Federal Tax Service of the Russian Federation dated November 16, 2012 No. ММВ-7-6/878@.

Some “simplified people” believe that in response to a letter notifying the tax authority about a change in the object of taxation, the tax authority should send an information letter to them in Form 26.2-7.

Explanations on this issue are given in the Letter of the Federal Tax Service of the Russian Federation dated April 15, 2013 No. ED-2-3/261. Such a letter is sent to the taxpayer upon receipt of a written request from him with a request to confirm the fact of application of the simplified taxation system. The information letter indicates the date the taxpayer submitted an application to switch to the simplified tax system, as well as information about the submission (failure) of tax returns in connection with the application of the simplified tax system for tax periods in which he applied a special tax regime.

The form of this letter does not provide for the reflection in it of information about the object of taxation applied by the taxpayer. In this regard, sending an information letter in response to requests would not answer the question asked about changing the object of taxation.

As noted by tax authorities, if the taxpayer sent a notification to the tax authority about a change in the object of taxation as established in paragraph 2 of Art. 346.14 of the Tax Code of the Russian Federation deadline, then he has the right to apply the selected object of taxation from the beginning of the year following the year of sending the specified notification.

Transitional provisions when changing the object of taxation

Let's start with income. Taking into account income, no problems arise when changing the object of taxation. After all, the taxpayer, as he was a “simplifier”, remains so. Consequently, the procedure for accounting for income does not change: income received up to December 31, 2013 is taken into account under the taxation object that was applied in 2013, in accordance with the provisions of Chapter. 26.2 Tax Code of the Russian Federation. After this date, income is also taken into account in accordance with this chapter only for a new object of taxation. The rules for accounting for income in both the first and second cases are established by Chapter. 26.2 of the Tax Code of the Russian Federation and do not change depending on the applied object of taxation.

But with expenses the situation is exactly the opposite: depending on the applied object of taxation, they may or may not be taken into account at all under the simplified taxation system.

We move from the object of taxation “income” to the object “income minus expenses”

• expenses related to tax periods in which the object of taxation in the form of income was applied are not taken into account when calculating the tax base (clause 4 of Article 346.17);
• on the date of such a transition, the residual value of fixed assets acquired during the period of application of the simplified tax system with the object of taxation in the form of income is not determined (clause 2.1 of article 346.25).

Expenses for fixed assets. According to paragraphs. 1 clause 1 art. 346.16 of the Tax Code of the Russian Federation, taxpayers applying the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses, when determining the object of taxation, take into account, in particular, the costs of acquiring (construction, manufacturing) fixed assets (taking into account the provisions of paragraphs 3 and 4 of Art. 346.16 Tax Code of the Russian Federation).

At the same time, fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, are taken into account in expenses on the basis of Art. 346.16 of the Tax Code of the Russian Federation from the moment of the documented fact of filing documents for registration of these rights.

By virtue of paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation, the costs of a taxpayer using the simplified taxation system are recognized as expenses after their actual payment.

Thus, expenses for the acquisition of a fixed asset are accepted only after actual payment, from the moment it is put into operation and, if necessary, from the moment of documented submission of documents for state registration of rights to this asset.

Having fulfilled the above requirements, the “simplified” can take into account the costs of acquiring fixed assets in expenses when applying the object of taxation “income minus expenses”.

In practice, various situations are possible when a fixed asset can be received or paid for under the taxation object “income”, but put into operation under the taxation object “income minus expenses”. Or vice versa, it was put into operation under the object of taxation “income”, and paid for under the object of taxation “income minus expenses”. In what cases can expenses for the acquisition of a fixed asset be taken into account under the object of taxation “income minus expenses”, and in what cases not?

Let's consider a situation where a “simplified” person acquired and paid for a fixed asset, for example, in 2013 when applying the object of taxation “income”. This tool was put into operation in 2014 when applying the object of taxation “income minus expenses”. In this case, the costs of its acquisition can be taken into account in expenses in 2014 (see letters of the Ministry of Finance of the Russian Federation dated February 13, 2012 No. 03-11-11/41, dated July 24, 2013 No. 03-11-11/29209).

Interesting recommendations were given by representatives of regulatory authorities on accounting for expenses on fixed assets purchased in installments when changing the object of taxation (letter of the Ministry of Finance of the Russian Federation dated 04/03/2012 No. 03-11-11/115, Federal Tax Service of the Russian Federation dated 04/09/2012 No. ED-4-3 /5886@). They considered that a “simplified” person, when purchasing a property and putting it into operation during the period of application of the simplified tax system with the object of taxation “income” with payment of its cost in installments, can take into account payments for the acquired fixed asset, paid in accordance with the purchase and sale agreement of this object of fixed assets after the transition to the simplified taxation system with the object of taxation “income minus expenses”, as part of expenses for the acquisition of fixed assets in the amount of amounts actually paid. Note that this conclusion is directly from the norms of Chap. 26.2 of the Tax Code of the Russian Federation does not follow, therefore, to minimize tax risks, it is advisable to seek clarification from your tax authority, attaching a letter from the Ministry of Finance. And only after a positive answer can you take into account in expenses the amounts paid for a fixed asset (in terms of those paid after changing the object of taxation), which was acquired and put into operation when applying the object of taxation “income”.

If an organization has switched from the general taxation regime to the simplified taxation system with the object of taxation “income”, and then to the object of taxation “income minus expenses”, on the date of such a transition the residual value of fixed assets acquired during the period of application of the general taxation regime is not determined (letters from the Ministry of Finance of the Russian Federation dated 12/29/2009 No. 03-11-06/2/268, dated 04/11/2011 No. 03-11-06/2/51). Accordingly, the costs of acquiring fixed assets cannot be taken into account in expenses.

Salary and insurance premiums. The most common question regarding accounting for wages and related insurance premiums arises among all “simplified” people who change the object of taxation “income” to “income minus expenses”. For example, if in 2013 the object of taxation was “income”, and in 2014 - “income minus expenses”, is it possible to take into account the salary for December 2013 in expenses of 2014, if it was actually paid in January 2014?

In this case, the answer is clear - no (see letters of the Ministry of Finance of the Russian Federation dated 04/22/2008 No. 03-11-04/2/75, dated 07/08/2009 No. 03-11-06/2/121, dated 09/07/2010 No. 03- 11-06/2/142).

Expenses on goods. As a general rule, under the simplified tax system with the object of taxation “income minus expenses”, you can take into account the costs of paying for the cost of goods purchased for further sale (clause 23, clause 1, article 346.16 of the Tax Code of the Russian Federation). By virtue of paragraphs. 2 p. 2 art. 346.17 of the Tax Code of the Russian Federation, expenses for payment of the cost of goods purchased for further sale are taken into account as expenses as the said goods are sold. According to the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 29, 2010 No. 808/10, expenses for payment for goods intended for further sale are recognized as expenses when calculating tax under the simplified tax system after the actual transfer of goods to the buyer, regardless of whether they are paid by the buyer or not.

Thus, the costs of paying for the cost of goods purchased for further sale and paid to suppliers are taken into account when calculating the tax base for the tax paid in connection with the application of the simplified tax system after the transfer of ownership of the goods to buyers.

This procedure for recognizing expenses for goods is important for answering the question of whether a “simplified” person can take into account in 2014 as expenses the cost of goods purchased for further sale and paid for in 2013 (during the period of application of the taxable object “income”), and the ownership of transfer the goods to the buyer in 2014 (tax object “income minus expenses”). Yes maybe. It doesn’t even matter at what point the payment will be made to the supplier, the main thing is that at the time of accounting for expenses the goods have been paid for (letters from the Ministry of Finance of the Russian Federation dated March 12, 2010 No. 03-11-06/2/34, dated December 2, 2010 No. 03-11 -06/2/182).

Costs of raw materials and supplies. For “simplified people” involved in production, the issue of accounting for raw materials and materials in expenses is important. What if they were purchased (capitalized and paid to the supplier) during the period of application of the simplified tax system with the object of taxation “income”, but are actually used when applying the object of taxation “income minus expenses”?

In accordance with paragraphs. 5 p. 1 art. 346.16 of the Tax Code of the Russian Federation, taxpayers using the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses have the right to take into account material expenses when determining the tax base for the tax.

According to paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation, material expenses are reflected in the manner prescribed for calculating corporate income tax, Art. 254 Tax Code of the Russian Federation.

Clause 1 of Art. 254 of the Tax Code of the Russian Federation establishes that material expenses, in particular, include expenses for the acquisition of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods ( performance of work, provision of services).

Expenses of the taxpayer are recognized as expenses after their actual payment (clause 2 of Article 346.17 of the Tax Code of the Russian Federation). Material expenses (including the purchase of raw materials and supplies), as well as labor costs, are taken into account as expenses at the time of debt repayment by writing off funds from the taxpayer’s current account, payments from the cash register, and in the case of another method of debt repayment - at the time of such repayment.

From the above rules it follows that expenses for the purchase of raw materials and materials received by the taxpayer at the time of application of the simplified tax system with the object of taxation “income”, and paid after the transition to the object of taxation “income minus expenses”, are taken into account when determining the tax base for the tax as part of expenses, reducing income received in the manner provided for in paragraph 2 of Art. 346.17 Tax Code of the Russian Federation.

If raw materials and supplies were received and paid for during the period of application of the taxation object “income”, and released into production under the taxation object “income minus expenses”, then the costs of raw materials and materials cannot be taken into account in expenses (letter of the Ministry of Finance of the Russian Federation dated December 7, 2009 No. 03 -11-06/2/257, dated 10/27/2010 No. 03-11-11/284). The cost of raw materials received and capitalized by the taxpayer is taken into account when determining the tax base for the tax paid in connection with the application of the simplified tax system on the date of their payment to the supplier, regardless of the fact of their write-off for production.

Loan interest. The question of accounting for interest on a loan is relevant when the loan is taken “simplified” for a long period, during which it changes the object of taxation. For example, a “simplifier” took out a loan for 5 years in 2013, when he applied the object of taxation “income”, in 2014 he began to use the object of taxation “income minus expenses”. How to take into account loan interest in this case?

In 2013, it will not be possible to take into account interest on a loan (clause 4 of Article 346.17 of the Tax Code of the Russian Federation). In 2014, interest expenses can be taken into account provided that they were incurred to carry out activities aimed at generating income, are justified and documented.

At the same time, we note that when determining the object of taxation, the taxpayer applying the simplified tax system, in accordance with paragraphs. 9 clause 1 art. 346.16 of the Tax Code of the Russian Federation reduces income received by interest paid for the provision of funds (credits, borrowings) for use.

Subclause 1, clause 2, art. 346.17 of the Tax Code of the Russian Federation provides that taxpayer expenses in the form of interest for the use of borrowed funds (including bank loans) are recognized at the time of repayment of the debt by writing off funds from his current account, payment from the cash register, and in the case of another method of repaying the debt - at the time of such repayment.

It should be borne in mind that the costs specified in paragraphs. 9 clause 1 art. 346.16 of the Tax Code of the Russian Federation, are adopted in the manner established for calculating corporate income tax, Art. 269 ​​of the Tax Code of the Russian Federation (paragraph 2, clause 2, article 346.16 of the Tax Code of the Russian Federation).

Similar explanations for accounting for interest when changing the object of taxation were given in letters of the Federal Tax Service of the Russian Federation dated 09/01/2011 No. ED-4-3/14218@, the Ministry of Finance of the Russian Federation dated 02/13/2012 No. 03-11-11/41.

For your information:

Federal Law dated November 2, 2013 No. 306-FZ applies clause 1.1 of Art. 269 ​​of the Tax Code of the Russian Federation was extended until December 31, 2014. According to this norm, in the absence of debt obligations to Russian organizations issued in the same quarter on comparable terms, as well as at the choice of the taxpayer, the maximum amount of interest recognized as an expense (including interest and amount differences on obligations expressed in conventional monetary units at the rate established by agreement of the parties conventional monetary units), is taken equal to the interest rate established by agreement of the parties, but not exceeding the refinancing rate of the Central Bank of the Russian Federation, increased by 1.8 times, when issuing a debt obligation in rubles and equal to the product of the refinancing rate of the Central Bank of the Russian Federation and a coefficient of 0.8 - for debt liabilities in foreign currency.

Expenses for software purchased in installments. In practice, there are business transactions where payment is made in installments over several years, during which the “simplifier” managed to change the object of taxation. This situation was discussed in Letter of the Ministry of Finance of the Russian Federation dated May 24, 2013 No. 03-11-06/2/18966.

The organization applies the simplified tax system: in 2012 - the object of taxation is “income”, starting from 2013 - “income minus expenses”. In 2012, under a license agreement, a non-exclusive right to use the software was acquired, all rights under which were transferred in 2012. In accordance with the terms of the agreement, payment is made in installments in 2012, 2013 and 2014. The organization would like to take into account payments under this agreement in its expenses in 2013-2014. Is it possible?

Financiers noted that in accordance with paragraphs. 32 clause 1 art. 346.16 of the Tax Code of the Russian Federation, taxpayers applying the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses, when determining the object of taxation, reduce the income received by periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (in particular, rights arising from patents for inventions, industrial designs and other types of intellectual property).

The results of intellectual activity and equivalent means of individualization of legal entities, goods, works, services and enterprises that are provided with legal protection (intellectual property) are programs for electronic computers (computer programs) and databases (clauses 2 and 3 p. 1 Article 1225 of the Civil Code of the Russian Federation).

This means that, in principle, these expenses are taken into account under the simplified tax system. Take into account the expenses incurred under this agreement in 2012, in accordance with clause 4 of Art. 346.17 of the Tax Code of the Russian Federation is impossible. But payments for acquired non-exclusive rights, paid in accordance with the license agreement after the transition to the simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses (in 2013 and 2014), taxpayers can take into account as expenses when determining the object of taxation in the amount of actually paid amounts (clause 2 of article 346.17 of the Tax Code of the Russian Federation).

At the beginning of entrepreneurial activity, each entity chooses for itself the method of taxation and payment of taxes. The right to use a particular system arises immediately upon registration. Many entrepreneurs choose the simplified tax system for themselves because of the ease of reporting and paying taxes on it. But not everyone succeeds in determining the object of taxation. Fortunately, the entrepreneur has the right to change it; to do this, you need to submit a notice of change in the object of taxation under the simplified tax system.

You can download the form Notification of changes in the object of taxation under the simplified tax system (form .2-6 1150016) at.

An example of filling out a notification can be seen in the image:

This document is used if an entrepreneur applying the simplified tax system decides to change the object of taxation. Such situations arise if an entrepreneur is convinced that the object he has chosen is economically unprofitable for him or the organization has been restructured and the new management wants to change the object of tax payment.

With this document, the entrepreneur notifies the tax authorities at the place of registration of his desire to use another object.

Who needs to submit form 26.2-6?

Only those entrepreneurs who apply this regime have the right to submit a notification of a change in the object of taxation under the simplified tax system.

Those submitting a notification may be restructuring organizations, newly registered ones, those that have just completed registration, as well as long-running business entities or private entrepreneurs applying the agreed regime.

Change can only happen in two directions. An individual entrepreneur can change the “income” object to the “income minus expense” object, or vice versa. This regime does not provide for any other tax calculation objects. Therefore, a notification can only have two types.

If an organization is undergoing restructuring, it can submit a notification of a change in the object of taxation only if, after the changes made, it meets the requirements for using the simplified system.

Submission methods and deadlines

Application of the tax regime of the simplified tax system is possible only with the beginning of a new tax period or from the middle of the year, if the business entity is just undergoing a registration act. The same situation accompanies a change in the tax regime of the simplified tax system to any other one, except for the OSN, if the entrepreneur has lost the right to use the simplified tax system, or UTII, changes with the beginning of the application of which occurred quite recently.

A change in the object of taxation can also only take place in the new year. The notification must be submitted before the end of the current year, that is, in December.

There are three possible ways to submit a notification of a change in the object of taxation under the simplified tax system:

• Electronic, based on the use of TCS.
• Postal – by registered mail, accompanied by an inventory.
• Personal – bring it to the tax office yourself.

Why "notice"

Since the simplified tax system is a voluntary taxation regime, changing an object is also a voluntary process, which means that it can change the object annually.

A document that expresses a businessman’s desire for a change is called a notice of change in the object of taxation under the simplified tax system. It is characteristic that the tax control authorities cannot deny this right and do not send any response to the notification.

So, the notification discussed in this article is sent and compiled by the entrepreneur himself to the tax control authorities at the place of registration, if he has decided that he wants to change the object of taxation under the simplified tax system.

Legal entities and individual entrepreneurs using the simplified tax system and paying tax on income have the right to switch to the tax scheme “income minus expenses 15%”. In the article we will tell you about the transition from simplified tax system 6 to simplified tax system 15%, and we will answer what documents the simplified tax system officer needs to change the tax regime.

General information about the tax regime of the simplified tax system

Business entities using the simplified tax system under the “6% income” scheme are required to pay a tax amount of 6% of the income received, excluding reflected expenses. This tax regime is beneficial to entrepreneurs and organizations that have a consistently low income, but do not incur regular expenses. In addition, the legislation imposes minimum requirements for “USN” employees who pay tax at a rate of 6% regarding record keeping and reporting.

If a “simplified person” receives a high income, but at the same time his activities involve regular expenses, then it is advisable for such a business entity to use the simplified tax system according to the “income minus expenses 15%” scheme. This tax regime allows the “USN agent” to reduce the tax base at the expense of incurred expenses.

Simplified tax system at a rate of 6% and 15%: pros and cons

When choosing a tax regime, take into account the specifics of your company’s activities, the level of income and expenses, and their regularity. Below we provide a comparative description of the regimes within the framework of the simplified tax system. If you are a simplified tax payer, then regardless of the chosen scheme (6% or 15%), you can take advantage of the following main advantages of the simplified regime:

1. Minimum requirements for record keeping and reporting. A “USN officer” is not required to file a tax return quarterly; a “simplified person” should report to the Federal Tax Service once a year. As for keeping records, you are only required to keep a Book of Income and Expenses. Read also the article: → "".
2. Differentiated tax rates. According to the law, regional authorities have the right to determine reduced rates for calculating the simplified tax system. As a rule, a tax at a reduced rate is calculated for certain categories of payers depending on the industry of activity, social significance, production volume, etc. If you use the “simplified tax” according to the “income” scheme, then the tax rate for you can be reduced to 1%, when using the “income minus expenses” scheme - 5%. In exceptional cases, the payer has the right to apply a zero rate (for example, individual entrepreneurs - disabled people, veterans, etc.).
3. Exemption from a number of taxes. The “USN agent” is not required to pay VAT, income tax and property tax. On the one hand, the financial benefit for the payer is obvious. On the other hand, there is no risk of claims from fiscal authorities regarding the correctness of VAT reflection, the validity of deduction rights, etc.

In addition to the general advantages, the 6% and 15% simplified taxation regimes have significant differences. Summarized information about the pros and cons of regimes within the simplified tax system is presented in the table below.

How can a tax collector switch from 6% to 15%

As practice shows, if the expenses of the “USN agent” account for more than half of the income, then in this case it is advisable for business entities to change the tax regime to “income minus expenses 15%”. The transition order is presented below.

Step 1. Prepare a notice. Unlike registration, when switching to the “income – expenses 15%” scheme, you are not required to collect an impressive package of necessary documents. In this case, you just need to draw up a notification in Form 26.2-6. You can fill out the form on paper or electronically on the Federal Tax Service website.

Step 2. Send a notification to the Federal Tax Service. Depending on your desire and convenience, you can:

• fill out the notification at home and submit it to the fiscal service in person. In this case, it is advisable to make 2 copies of the document: one for the Federal Tax Service specialists, the second for you with a note from the office about acceptance;
• send the document in paper form by mail. To do this, you will need to go to the nearest post office, where you can send a notification letter. Upon receipt of the document, the Federal Tax Service employee will sign for receipt, and you will be sent a “stub” with the date the document was accepted;
• use the electronic resource of the Federal Tax Service and send a notification via the Internet. To do this, you need to first register on the Federal Tax Service website. After registration, you can fill out an application electronically and submit it online.

Do not forget about the deadlines for submitting an application for the transition: if you plan to apply the simplified tax system of 15% from 2020, then you need to submit a notification no later than 12/31/17.

Typical errors in calculations

Let's consider three main mistakes made by organizations and individual entrepreneurs when switching to a non-USN 15%.

Mistake #1. Transition to the simplified tax system of 15% during the reporting year.

Individual Entrepreneur Kukushkin is a payer of the simplified tax system of 6%. In June 2017, due to a change in the specifics of his activities and a significant increase in the level of expenses, Kukushkin submitted an application to change the regime - from the simplified tax system of 6% to 15%. From 07/01/17 Kukushkin calculates the tax at a rate of 15%, taking into account expenses incurred.

Kukushkin has the right to change the regime only from the beginning of next year (not earlier than 01/01/18). This rule applies to all taxpayers, regardless of the reasons for the regime change. Based on the notification submitted in June, Kukushkin becomes a tax payer at a rate of 15% from 01/01/18.

Mistake #2. Transfer of organizations - parties to the property trust management agreement.

Kursiv LLC is a party to the property trust management agreement. In December 2017, due to a decrease in expenses, Kursiv filed a notification about changing the regime to the simplified tax system of 6%. “Kursiv” does not have the right to change the regime to the simplified tax system of 6%, since the company is participating in a management agreement. This limitation is provided for in Art. 346.14 Tax Code. “Kursiv” can apply the simplified tax system only at a rate of 15%.

Mistake #3. Change of tax regime after reorganization.

In March 2017, Factor LLC (payer of the simplified tax system 6%) was reorganized into Vector LLC. Upon the fact of the reorganization, “Vector” filed a notice of change of regime to the simplified tax system of 15%. From 2 sq. 2017 “Vector” pays advance tax at a rate of 16%.

Rubric “Question and answer”

Question No. 1. 12/14/17 Individual Entrepreneur Murashkin submitted documents to the Federal Tax Service on the transition to the simplified tax system of 15%. Murashkin delivered the notification personally; Murashkin kept one copy of the document as confirmation of the application. From what moment is Murashkin considered a tax payer at rate 15? Does Murashkin need to receive additional notification from the Federal Tax Service?

The law does not oblige the Federal Tax Service to additionally inform payers about the transition from the simplified tax system of 6% to 15%. Based on the notification that Murashkin submitted on 12/14/17, he is considered a tax payer at a rate of 15% from 01/01/18.

Question No. 2. Zeus LLC, which previously used the simplified tax system of 6%, changed the regime to the simplified tax system of 15% from 01/01/18. In November 2017, Zeus purchased a batch of stationery for resale (cost 12,303 rubles). Stationery products were sold on 02/12/18 (sales price 18,401 rubles). How can Zeus take into account income and expenses from the sale of stationery?

The sale price (18,401 rubles) should be reflected in the income of the 1st quarter. 2020. Despite the fact that stationery was purchased during the period of application of the simplified tax system of 6%, their cost can be taken into account in expenses (RUB 12,303). Reason – stationery products were sold during the period of application of the simplified tax system of 15%.

Unlike other taxation systems, “simplified” taxation has a big advantage. It lies in the fact that firms and entrepreneurs have the right to independently choose the object of taxation they use, and therefore the tax rate. Let's take a closer look.

Selecting an object of taxation

In the simplified taxation system (STS), the payer can choose either “income” or “income reduced by the amount of expenses” as the object of taxation (clause 1 of Article 346.14 of the Tax Code of the Russian Federation). The difference between objects can be seen in the Table.

Table

Selecting an object of taxation on the simplified tax system

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Values ​​influencing the choice of object of taxation:

1. tax rate: find out whether your region has introduced reduced tax rates for persons using the “income minus expenses” object, and whether you fall under this preferential regime;
2. expenses: calculate the amount of expenses taken into account for the taxable object “income minus expenses”;
3. payments to employees: you should calculate how much the tax will be reduced for the object of taxation “income”.

For your information

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Let us note that persons who are parties to a simple partnership agreement (joint activity agreement) or a property trust management agreement can only use “income reduced by the amount of expenses” as an object of taxation (clause 3 of Article 346.14 of the Tax Code of the Russian Federation).

Changing the object of taxation

The object of taxation can be changed annually. The tax authority should be notified of this fact before December 31 of the year preceding the year in which the change is expected (clause 2 of Article 346.14 of the Tax Code of the Russian Federation). So if you decide to change the applicable tax object starting from 2015, then the notification should be submitted no later than December 30, 2014.

Please note: the object of taxation does not change during the year.

The recommended form of notification (form No. 26.2-6) is given in Appendix No. 6 to the order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829@ “On approval of document forms for the application of the simplified taxation system.” There is also an electronic format for this form (Order of the Federal Tax Service of Russia dated November 16, 2012 No. ММВ-7-6/878@ “On approval of formats for submitting documents for the application of the simplified taxation system in electronic form”).

After submitting the notification in a timely manner, you can apply the new tax object starting next year. There is no need to wait for any answers/permissions from the tax office.

For a sample of filling out the notification, see the Example.

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We will fill out a notification to Greyser LLC about changes in the object of taxation under the “simplified” tax system since 2015, provided that:

• INN/KPP – 6234015218/623401001;
• date of submission of notification – December 23, 2014;
• a new object of taxation is “income”.

Transitional rules

Expenses

When switching from the object “income” to the object “income minus expenses”, expenses related to tax periods in which the object of taxation in the form of “income” was applied are not taken into account when calculating the tax base (clause 4 of article 346.17 of the Tax Code of the Russian Federation).

Thus, it will not be possible to take into account wages accrued during the period of application of the “income” object (for example, for December 2014), but paid under the “income minus expenses” object (in January 2015). This was indicated by the Ministry of Finance of Russia in letters dated 05/26/2014 No. 03-11-06/2/24949, dated 09/07/2010 No. 03-11-06/2/142 and dated 07/08/2009 No. 03-11-06/2/ 121.

Meanwhile, the situation with material costs is more optimistic. The financiers, in a letter dated May 26, 2014 No. 03-11-06/2/24949, recalled that, according to sub. 1 item 2 art. 346.17 of the Tax Code of the Russian Federation, “simplified” material expenses are taken into account as expenses at the time of debt repayment. In this case, paid raw materials and materials must be capitalized in the taxpayer’s warehouse. Therefore, expenses for the purchase of raw materials and materials, capitalized on the simplified tax system (object - “income”) and paid later on the object “income minus expenses”, can be taken into account when calculating the base according to the “simplified” system on the object “income minus expenses”.

If we talk about goods, then based on sub. 2 p. 2 art. 346.17 of the Tax Code of the Russian Federation, expenses for payment of the cost of goods purchased for further sale are taken into account as expenses as they are sold. Based on this, the Ministry of Finance of Russia, in a letter dated December 31, 2013 No. 03-11-06/2/58778, spoke about the possibility of accounting for expenses for paying the cost of goods purchased using the simplified tax system with the object “income” and sold on the simplified tax system with the object “income minus expenses” "

Fixed assets

When the object of taxation is changed from “income” to “income minus expenses” on the date of such a transition, the residual value of fixed assets acquired during the period of application of the simplified tax system with the object in the form of “income” is not determined (clause 2.1 of Article 346.25 of the Tax Code of the Russian Federation).

The Ministry of Finance of Russia, in letters dated July 24, 2013 No. 03-11-11/29209 and dated February 25, 2013 No. 03-11-11/81, considered the situation when the commissioning of equipment was carried out during the period of application of the “simplified system” with the object “income minus expenses” ”, but was paid earlier using the simplified tax system with the object “income”. In this case, the cost of such equipment can be taken into account in the costs of the simplified tax system with the object “income minus expenses”.

An equally interesting situation is when a fixed asset was acquired, put into operation and the rights to it were registered during the period of application of the simplified tax system with the object “income”, and payment of the value of the property occurred after the object of taxation was changed to “income minus expenses”. In the letter of the Federal Tax Service of Russia dated 02/06/2012 No. ED-4-3/1818 it is noted that in this case, expenses during the period of their payment (on the simplified tax system with the object “income minus expenses”) are accepted in equal shares for the reporting periods in the amount of amounts actually paid.

Losses from previous years

“Simplers” have the right to reduce the tax base by the entire amount of the loss received based on the results of previous years in which the simplified tax system with the object “income minus expenses” was applied. Carrying forward a loss is allowed for 10 years following the tax period in which the loss was incurred. The transfer of losses is carried out in the order in which they were received (clause 7 of Article 346.18 of the Tax Code of the Russian Federation).

Meanwhile, there are not many organizations that have consistently applied the simplified tax system for 10 years. Often the special regime is alternated with the general taxation system or the object of taxation is changed. When the object of taxation is changed from “income minus expenses” to “income”, accounting for losses becomes impossible. However, if in the future you return to the “income minus expenses” object, you will have the right to reduce the calculated tax base by the amount of the previously received loss for those years when you applied the simplified tax system with the “income minus expenses” object (letter of the Ministry of Finance of Russia dated March 16, 2010 No. 03-11-06/2/35 and dated 01/28/2011 No. 03-11-11/18).

Simplified taxation system(STS) is one of the tax regimes. Simplified taxation implies a special procedure for paying taxes for organizations and individual entrepreneurs; it is aimed at facilitating and simplifying tax and accounting records for representatives of small and medium-sized businesses. The simplified tax system was introduced by Federal Law No. 104-FZ of July 24, 2002.

Advantages of the simplified tax system:

Simplified accounting;

Simplified tax accounting;

No need to submit financial statements to the Federal Tax Service;

Possibility to choose the object of taxation (income 6% or income minus expense 15%);

Three taxes are replaced by one;

The tax period, in accordance with the Tax Code of the Russian Federation, is a calendar year, so declarations are submitted only once a year;

Reducing the tax base for the cost of fixed assets and intangible assets at the time of their commissioning or acceptance for accounting;

An additional advantage for individual entrepreneurs using the simplified tax system is exemption from personal income tax on income received from business activities.



Disadvantages of the simplified tax system:

Restrictions on types of activities. In particular, organizations engaged in banking or insurance activities, investment funds, notaries and lawyers (private practice), companies engaged in the production of excisable goods, non-state pension funds (the full list is presented in);

Impossibility of opening representative offices or branches. This factor is an obstacle for companies that plan to expand their business in the future;

A limited list of expenses that reduce the tax base when choosing the object of taxation under the simplified tax system “income minus expenses”;

The absence of the obligation to prepare invoices under the simplified taxation system, on the one hand, is a positive factor for the company: saving working time and materials. On the other hand, this is the likelihood of losing counterparties, VAT payers, since the latter in this case cannot submit VAT for reimbursement from the budget;

The inability to reduce the tax base by the amount of losses received during the period of application of the simplified tax system when switching to other taxation regimes and vice versa, the impossibility of accounting for losses received during the period of application of other tax regimes in the tax base of the simplified tax system. In other words, if a company switches from the simplified tax system to the general tax regime or, conversely, from the general regime to the simplified one, then past losses will not be taken into account when calculating the single tax or profit tax. Only losses incurred during the period of application of the current tax regime are carried forward;

The presence of losses does not exempt from payment of the minimum amount of tax established by law (for the object of the simplified tax system “income minus expenses”);

Limitation on the amount of income received, the residual value of fixed assets and intangible assets;

Inclusion in the tax base of advances received from buyers, which may subsequently turn out to be erroneously credited amounts;

The need to prepare financial statements upon liquidation of an organization;

The need to recalculate the tax base and pay additional tax and penalties in the event of the sale of fixed assets or intangible assets acquired during the period of application of the simplified tax system (for taxpayers who have chosen the object of taxation of the simplified tax system “income minus expenses”).

To apply the simplified tax system, certain conditions must be met:

Number of employees less than 100 people;

Income less than 60 million rubles;

Residual value less than 100 million rubles.

Separate conditions for organizations:

The share of participation of other organizations in it cannot exceed 25%;

Prohibition of the use of the simplified tax system for organizations that have branches and (or) representative offices;

An organization has the right to switch to the simplified tax system if, based on the results of nine months of the year in which the organization submits a notice of transition, its income does not exceed 45 million rubles ().

Any types of activities except those specified in the simplified tax system fall under the simplified tax system.

The following are not entitled to apply the simplified taxation system:

1) organizations with branches and (or) representative offices;

3) insurers;

4) non-state pension funds;

5) investment funds;

6) professional participants in the securities market;

7) pawnshops;

8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals;

9) organizations engaged in organizing and conducting gambling;

10) notaries engaged in private practice, lawyers who have established law offices, as well as other forms of legal entities;

11) organizations that are parties to production sharing agreements;

13) organizations and individual entrepreneurs that have switched to a taxation system for agricultural producers (unified agricultural tax) in accordance with Chapter 26.1 of this Code;

14) organizations in which the share of participation of other organizations is more than 25 percent.

This restriction does not apply:

For organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent;

For non-profit organizations, including consumer cooperation organizations, operating in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-I "On consumer cooperation (consumer societies, their unions) in the Russian Federation", as well as for business societies , the only founders of which are consumer societies and their unions, carrying out their activities in accordance with this Law;

On economic societies established in accordance with the Federal Law “On Science and State Scientific and Technical Policy” by budgetary scientific institutions and scientific institutions created by state academies of sciences, the activities of which consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases data, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to these scientific institutions;

On higher educational institutions established in accordance with the Federal Law of August 22, 1996 N 125-FZ “On Higher and Postgraduate Professional Education”, which are budgetary educational institutions, and business societies created by state academies of sciences of higher educational institutions, whose activities consist of practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to these higher educational institutions;

15) organizations and individual entrepreneurs whose average number of employees for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people;

16) organizations whose residual value of fixed assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles. For the purposes of this subclause, fixed assets that are subject to depreciation and are recognized as depreciable property are taken into account in accordance with Chapter 25 of this Code;

17) state and budgetary institutions;

18) foreign organizations;

19) organizations and individual entrepreneurs who did not notify about the transition to a simplified taxation system within the established time frame;

20) microfinance organizations.

Due to the application of the simplification, taxpayers are exempt from paying taxes applied by the general taxation system:

For organizations using the simplified tax system:

Corporate income tax, with the exception of tax paid on income from dividends and certain types of debt obligations;

Organizational property tax;

Value added tax.

For individual entrepreneurs on the simplified tax system:

Personal income tax on income from business activities;

Property tax for individuals on property used in business activities;

Value added tax, with the exception of VAT, paid when importing goods at customs, as well as when executing a simple partnership agreement or a property trust management agreement).

Attention!

Income simplified tax system 6%

Income minus expenses simplified tax system 15%

Within the framework of the simplified tax system, you can choose the object of taxation: income or income reduced by the amount of expenses incurred ().

The tax is calculated using the following formula ():

Tax amount = Tax rate * Tax base

For a simplified taxation system, tax rates depend on the object of taxation chosen by the entrepreneur or organization.

For the object of taxation “income” the rate is 6% (USN 6%). Tax is paid on the amount of income. There is no provision for any reduction in this rate. When calculating the payment for the 1st quarter, income for the quarter is taken, for the half-year - income for the half-year, etc.

If the object of taxation is the simplified tax system “income minus expenses”, the rate is 15% (USN 15%). In this case, to calculate the tax, income is taken, reduced by the amount of expense. At the same time, regional laws may establish differentiated tax rates according to the simplified tax system in the range from 5 to 15 percent. The reduced rate may apply to all taxpayers or be established for certain categories.

When applying a simplified taxation system, the tax base depends on the selected object of taxation - income or income reduced by the amount of expenses:

The tax base under the simplified tax system with the object “income” is the monetary value of all income of the entrepreneur. Tax is calculated on this amount at a rate of 6%.

On the simplified tax system with the object “income minus expenses,” the base is the difference between income and expenses. The more expenses, the smaller the size of the base and, accordingly, the tax amount will be. However, reducing the tax base under the simplified tax system with the object “income minus expenses” is possible not for all expenses, but only for those listed in.

Income and expenses are determined on an accrual basis from the beginning of the year. For taxpayers who have chosen the object of the simplified tax system “income minus expenses”, the minimum tax rule applies: if for the tax period the amount of tax calculated in the general procedure is less than the amount of the calculated minimum tax, then a minimum tax is paid in the amount of 1% of the actual income received.

An example of calculating the amount of an advance payment for an “income minus expenses” object:

During the tax period, the entrepreneur received income in the amount of 25,000,000 rubles, and his expenses amounted to 24,000,000 rubles.

We determine the tax base:

25,000,000 rub. - 24,000,000 rub. = 1,000,000 rub.

Determine the tax amount:

1,000,000 rub. * 15% = 150,000 rub.

We calculate the minimum tax:

25,000,000 rub. * 1% = 250,000 rub.

You need to pay exactly this amount, and not the amount of tax calculated in the general manner.

There is no clear answer to the question of which is better, simplified tax system 6% or simplified tax system 15%. It all depends on the ratio of income and expenses specifically in your case. If expenses account for more than 60% of income, then, as a rule, a simplified tax system of 15% is more profitable; if less, then a simplified tax system of 6%. However, it is worth considering that reducing the tax base with the object “income minus expenses” with a simplified tax system of 15% is not possible for all expenses, but only for those listed in.

If you apply the simplified tax system of 6%, but want to add a type of activity and apply the simplified tax system of 15% to it, then this will not work. You cannot combine the simplified tax system 6% and the simplified tax system 15%. The added type of activity will also be subject to the simplified tax system of 6%.



1. The procedure for switching to the simplified tax system is voluntary. There are two options:

Transition to the simplified tax system simultaneously with the registration of an individual entrepreneur or organization:

2. The notification may be submitted along with a package of documents for registration. If you have not done this, then you have another 30 days to think about it ().

The transition to the simplified tax system is possible only from the next calendar year. The notification must be submitted no later than December 31 ().

Transition to the simplified tax system with UTII from the beginning of the month in which their obligation to pay the single tax on imputed income was terminated ().

To switch from a simplified tax system of 15% to a simplified tax system of 6% and vice versa, you must submit a notification of a change in the object of taxation. It is possible to change the object of taxation only from the next calendar year. The notification must be submitted no later than December 31 of the current year.

At his own request, a taxpayer (organization or individual entrepreneur) applying the simplified taxation system has the right to switch to a different taxation regime from the beginning of a new calendar year by notifying (recommended form No. 26.2-3 “Notification of refusal to apply the simplified taxation system”) the tax authority in no later than January 15 of the year in which he intends to apply a different taxation regime. Moreover, if such a notification is not submitted, then until the end of the new calendar year the taxpayer is obliged to apply the simplified tax system.

The tax period of the simplified taxation system is 1 year. Taxpayers using the simplified taxation system do not have the right to switch to a different taxation regime before the end of the tax period.

Quarter, half year or 9 months.

Procedure:

Organizations pay tax and advance payments at their location, and individual entrepreneurs - at their place of residence.

1. We pay tax in advance:

No later than 25 calendar days from the end of the reporting period. Advance payments paid are counted against tax based on the results of the tax (reporting) period (year) ().

2. We fill out and submit a declaration according to the simplified tax system:

3. We pay tax at the end of the year:

Individual entrepreneurs - no later than April 30 of the year following the expired tax period.

If the last day of the tax payment (advance payment) deadline falls on a weekend or non-working holiday, the payer must remit the tax on the next working day.

Payment methods:

Receipt for non-cash payment.

Procedure:

The tax return is submitted at the location of the organization or the place of residence of the individual entrepreneur.

Individual entrepreneurs - no later than April 30 of the year following the expired tax period

The declaration form was approved by Order of the Ministry of Finance dated June 22, 2009 N 58n. as amended by order of the Ministry of Finance of Russia dated April 20, 2011 No. 48n

The procedure for filling out the declaration was approved by Order of the Ministry of Finance dated June 22, 2009 N 58n. as amended by order of the Ministry of Finance of Russia dated April 20, 2011 No. 48n

In accordance with the letter of the Federal Tax Service of Russia dated December 25, 2013 No. ГД-4-3/23381@, when filling out tax returns, starting from 01/01/2014 until the approval of new tax return forms, it is recommended to indicate the OKTMO code in the “OKATO code” field.

If the taxpayer terminates the activity in respect of which he applied the simplified tax system, he submits a tax return no later than the 25th day of the month following the month in which, according to the notification submitted by him to the tax authority in accordance with , the business activity in respect of which was terminated this taxpayer used a simplified taxation system. In this case, the tax is paid no later than the deadlines established for filing a tax return. That is, the tax is paid no later than the 25th day of the month following the month in which the taxpayer stopped using the simplified tax system. ().

The use of the simplified tax system does not exempt you from performing the functions of calculating, withholding and transferring personal income tax from employee salaries.

If the filing of a declaration is delayed for more than 10 working days, operations on the account may be suspended (account freezing).

Late submission of reports entails a fine of 5% to 30% of the amount of unpaid tax for each full or partial month of delay, but not less than 1000 rubles. ().

Late payment may result in penalties. The amount of the penalty is calculated as a percentage, which is equal to 1/300 of the refinancing rate, of the contribution amount transferred not in full or in part, or tax for each day of delay ().

For non-payment of tax there is a fine of 20% to 40% of the amount of unpaid tax ().

1. the amount of income for the calendar year exceeded 60 million rubles;

2. the number of taxpayer employees exceeded 100 people;

3. the cost of fixed assets and intangible assets exceeded 100 million rubles.

Organizations and individual entrepreneurs that violate at least one of the conditions listed above lose the right to apply the simplified tax system from the beginning of the quarter in which the violation was committed. From the same reporting period, taxpayers must calculate and pay taxes under the general taxation regime in the manner prescribed for newly created organizations (newly registered individual entrepreneurs). They do not pay penalties and fines for late payment of monthly payments during the quarter in which such taxpayers switched to the general taxation regime.

A taxpayer (organization, individual entrepreneur), in the event of loss of the right to use the simplified tax system in the reporting (tax) period, notifies the tax authority of the transition to a different taxation regime by submitting, within 15 calendar days after the expiration of the quarter in which he lost this right, a notice of loss of the right to use the simplified taxation system (recommended form No. 26.2-2).

1. We prepare a notification of transition to the simplified tax system automatically using an online service for preparing documents or independently, for this we download the current application form for transition to the simplified tax system Information required when filling out form 26.2-1:

When completing the notice, follow the instructions provided in the footnotes;

When switching to the simplified tax system, code 2 of the taxpayer’s attribute is indicated within 30 days after registration;

In all cases, except for filing a notification simultaneously with documents for state registration, the organization’s seal is affixed (for individual entrepreneurs, the use of a seal is not necessary);

The date field indicates the date the notification was submitted.

3. We print out the completed notice in two copies.

4. We go to the tax office, taking our passport with us, and submit both copies of the notice to the inspector through the window. We receive, with the inspector’s mark, the second copy of notice 26.2-1 about the transition to a simplified system.