Tax paid in connection with the use of usn. Restrictions on the transition and use of sleep
Firms and individual entrepreneurs must comply with the limits of the simplified tax system in order to work on this taxation regime. Let's figure out what restrictions are set for 2019.
Attention! These documents will help you switch to the "simplified" system in accordance with all legal requirements:
Firms and individual entrepreneurs that comply with the limits for the simplified tax system and apply this regime are required to submit a declaration. Fill it up with BukhSoft program. The report is always on an up-to-date form, taking into account all changes in legislation. Before being sent to the tax office, the declaration is tested by all verification programs of the Federal Tax Service. Try it for free:
Fill in the declaration on the simplified tax system online
Types of restrictions on the simplified tax system
The legislation provides for five types of restrictions on the simplified taxation system in 2019:
- Amount of income for taxable period(calendar year).
- Number of employees hired.
- Residual value of fixed assets at the end of the year.
- The presence of branches.
- Amount of participation in the authorized capital of legal entities.
Until 01.01.2017, the deflator coefficient was involved in calculating the income limit. It was multiplied by the maximum allowed income. From 01/01/2017 to 01/01/2020, the deflator coefficient is not applied.
STS income limit for 2019
For the transition from 2019 to the simplified tax system, the maximum amount of income should not be higher than 112,500,000 rubles for 9 months of 2018.
For those who want to stay on the simplified tax system, the income limit in 2019 is set at 150,000,000 rubles. This is the final value. You need to focus on it in 2018 as well.
Determine income based on indicators tax accounting... That is, according to the data reflected in the book of income and expenses. When calculating the amount of marginal revenue, consider:
- income from sales, which is determined in accordance with article 249 of the Tax Code (paragraph 2, clause 1 of article 346.15 of the Tax Code);
- extraordinary income, which are recognized in accordance with Article 250 of the Tax Code (paragraph 3, clause 1 of Article 346.15 of the Tax Code);
- received advances, if before the transition to the “simplified system” the profit tax was calculated by the accrual method (subparagraph 1 of paragraph 1 of article 346.25 of the Tax Code).
In the revenue limit under the simplified tax system in 2019, intermediaries - commission agents, agents, attorneys include only the amount of remuneration received under commission agreements or agency agreements.
Customers - committees and principals - include in the limit of income under the simplified tax system in 2019 all proceeds from sales, without reducing it by the amount of intermediary fees (letter of the Ministry of Finance dated 07.10.2013 No. 03-11-06 / 2/41436).
The income limit for STS in 2019 does not include:
- proceeds from activities transferred to UTII (this is due to the fact that the income limit, upon exceeding which the company or individual entrepreneur loses the right to use the special regime, is established only in relation to income received from activities on the simplified tax system (clause 4.1 of article 346.13 of the Tax Code)) ;
- received at the time of the application of the “simplified tax”, but taken into account when calculating income tax before the transition to the simplified tax system (for firms and individual entrepreneurs who switched to the “simplified tax” from the general taxation system (subparagraph 3 of paragraph 1 of article 346.25 of the Tax Code));
- stipulated by article 251 of the Tax Code (subparagraph 1 of clause 1.1 of article 346.15 of the Tax Code);
- receipts from controlled foreign companies; dividends and interest on state (municipal) securities that are subject to income tax (subparagraph 2 of clause 1.1 of article 346.15 of the Tax Code, letter of the Ministry of Finance dated 05.10. 2011 No. 03-11-06 / 2/137);
- payment for utilities, which comes from homeowners (tenants) for transfer to resource-supplying organizations (such income is not taxed by HOAs, TSNs, management organizations, as well as from gardening, housing, vegetable gardens, dacha cooperatives) (subparagraph 4, clause 1.1 of article 346.15 of the Tax Code );
- accrued (recognized in accounting), but not actually received income (for example, rent that was not received on the current account, or property that was not transferred by the counterparty under a barter agreement) (clause 1 of article 346.17 of the Tax Code, letter of the Ministry of Finance dated 01.07.2013 No. 03-11-06 / 2/24984).
An example of calculating the income limit for 2019
Let's consider the procedure for calculating the limit value of income using the example of a trading company.
Example
The company is engaged in wholesale and retail... From retail, she pays UTII. With regard to wholesale transactions, from January 1, 2019, it applies the “simplified” scheme.
In the nine months of 2019, the firm received the following revenues:
- 50 million rubles - proceeds from sales in wholesale trade;
- RUB 18 million - proceeds from sales in retail trade;
- 9 million rubles - non-operating income;
- 6 million rubles - advances received during the period of application of the general taxation system.
The amount of income that is taken into account to determine the possibility of applying the simplified code in the IV quarter of 2019 is:
50 million + 9 million + 6 million = 65 million rubles.
This amount does not exceed the maximum limit for the simplified taxation system (150 million rubles). Means, STS limit 2019 complied with.
All other indicators affecting the use of the "simplified" are not violated. The company has the right to remain in the special mode.
In the IV quarter of 2019, revenues were:
- RUB 53 million - proceeds from sales in wholesale trade;
- RUB 1.5 million - proceeds from sales in retail trade;
- RUB 33 million - non-operating income.
The accountant determined the income for 2019 as follows:
65 million + 53 million + 33 million = 151 million rubles.
Since in the IV quarter the total amount of income on a cumulative basis since the beginning of the year exceeded the maximum level (150 million rubles), from October 1, 2019, the organization lost the right to apply the simplified simplification.
Limit of income under the simplified tax system for 9 months
If from 2019 you plan to switch to “simplified”, the income limit for the nine months of the current year should not exceed 112,500,000 rubles. This limitation also applies in 2018. Deflator coefficients are not applied until 2020.
For new companies, the restriction on limit value income is not covered. It is enough for them to submit a special notification.
Newly created organizations can apply the "simplified" from the moment of registration in tax office... Organizations created as a result of reorganization are also considered newly created. Therefore, a similar procedure applies to them (letter of the Ministry of Finance of Russia dated February 13, 2015 No. 03-11-06 / 2/6553). For example, an LLC, which arose as a result of the transformation of a JSC, has the right to apply the “simplified taxation” from the date specified in the certificate of tax registration of the LLC. For this, a notification should be submitted to the inspectorate. It is necessary to notify the inspection even if the legal predecessor of the organization also used this special regime.
Organizations applying the general taxation system or the unified taxation system can switch to the “simplified tax system” only from the beginning of the next calendar year.
Organizations using UTII can switch to STS:
- on their own initiative - only from the beginning of the next calendar year;
- upon termination of activities taxed with UTII - from the beginning of the month in which they ceased to be payers of UTII;
- in case of exceeding the average number of employees or in violation of the structure of the authorized capital - only from the beginning of the next calendar year, provided that by that time the violations will be eliminated.
The limit on the simplified taxation system for 2019 on the cost of fixed assets
Be careful if you decide, as a small business, to charge depreciation of fixed assets once a year - on December 31 (clause 19 of PBU 6/01). The residual value will decrease only at the end of the year. The limit should be checked at least once a quarter. The risk of "flying off" from the special mode will increase. This is especially true for those whose value of the depreciable property is close to the limit.
Entrepreneurs on "simplified" system have the right not to take into account the requirement for the cost of fixed assets. They do not maintain accounting and do not determine the residual value. But if, already when applying the simplified tax system, the property restriction is violated, then both the individual entrepreneur and the organizations lose the right to a special regime. Therefore, you need to track the residual value of the OS and keep records of them.
The number of personnel, as a limit for the simplified taxation system
The limit for employees is 100 people. In order not to "fly away" from the "simplified", check with the limit on a quarterly basis. Consider the average size. Determine it, guided by the instructions for filling out the form number P-4.
Include in the average size:
- the average number of employees;
- the average number of external part-timers;
- the average number of employees who performed work under GPC contracts.
Take the average number from the forms statistical reporting, which are handed over to the statistics authorities:
- form PM "Information on the main indicators of the activity of a small enterprise" - for small businesses;
- form number P-4 - for other organizations (except for small ones).
Restriction on simplified taxation system by branches
A legal entity that has branches cannot use “simplified”. The presence of representative offices does not interfere with the transition to a special regime (subparagraph 1 of paragraph 3 of article 346.12 of the Tax Code).
Restriction on simplified taxation system by share of participation
Companies in which the share of direct participation of other legal entities is more than 25% cannot apply the simplified tax system. In this case, the prohibition does not apply:
- for firms authorized capital which consists entirely of contributions public organizations disabled people, the average number of disabled people in whom is at least 50% of the total staff, and their share in the wages fund is at least 25%;
- NCOs, including NCOs of consumer cooperatives, as well as organizations, the only founders of which are consumer societies and their unions;
- State unitary enterprises and municipal unitary enterprises;
- legal entities whose authorized capital is more than 25% owned by the state (constituent entities of the Russian Federation, municipalities, the government of the Russian Federation, governments of foreign states);
- legal entities that are created by budgetary and autonomous scientific institutions or educational organizations higher education that are budgetary or autonomous scientific institutions for practical application(implementation) of the results of intellectual activity, the exclusive rights to which belong to the founders of these organizations.
The table of limits for the simplified tax system established for 2019
We have collected all limit values for 2019 in the table.
- Follow the link to read who is a small business in 2019.
- find out last changes by
Which significantly influenced the activities of the "simplified" until 2020. Consider the changes in the simplified tax system.
Thanks to the changes in the simplified tax system, more companies and individual entrepreneurs (hereinafter referred to as IP) will be able to work on the "simplified system". Third parties are now entitled to pay taxes for them. In addition, technical amendments and clarifications have been made.
Changes in the simplified tax system in terms of the maximum income for 9 months
The maximum income for nine months has been increased to 112.5 million rubles, at which the organization has the right to switch to the simplified tax system (as amended (hereinafter - Law No. 401-FZ)). This value will be applied when switching to the "simplified tax system" from January 1, 2018 (Information of the Federal Tax Service of Russia "On the change from January 1, 2017 of the income threshold for switching to the simplified tax system").
For organizations that switched to the simplified tax system from January 1, 2017, the amount of income for the nine months of 2016 is no more than 59.805 million rubles (the amount of the marginal income is 45 million rubles (as amended before 01.01.2017), increased by the deflator coefficient (in ed. before 01.01.2017), set for 2016 in the amount of 1.329 ((hereinafter - Order No. 772))).
Note that for the period from 2017 to 2019, the norm on the indexation of the maximum amount of income that allows switching to the simplified tax system ((hereinafter - Law No. 243-FZ)) has been suspended. The value of the deflator coefficient for 2020 is 1 ().
Thus, from 2018 to 2020, the nine-month income limit is 112.5 million rubles.
Changes in the simplified tax system relate to the limit of the cost of fixed assets
So, if the residual value of fixed assets as of October 1, 2016 amounted to more than 100 million rubles, but as of January 1, 2017 did not exceed 150 million rubles, the organization has the right to apply the "simplified tax" from January 1, 2017 ().
Note that initially the legislators wanted to raise the limit to 1 billion rubles (draft Federal Law "" (prepared by the Ministry of Finance of Russia on 03/25/2016)), but officials considered this inappropriate, since an increase could lead to a reduction in tax revenues to the budget ().
Changes in the simplified tax system for the annual income limit
The maximum amount of income for the tax period (calendar year ()) was increased to 150 million rubles, after which the taxpayer loses the right to use the simplified tax system (as amended by Law No. 401-FZ).
In 2016, the income limit for the year was 79.740 million rubles () (the amount of the marginal income is 60 million rubles (as revised before 01.01.2017), increased by the deflator coefficient (as revised before 01.01.2017), set for 2016 . in the amount of 1.329 ()).
For the period from 2017 to 2019, the norm on the indexation of the maximum amount of income that allows the use of the simplified tax system () has been suspended.
For 2020, the deflator coefficient is 1 ().
Thus, from 2017 to 2020, the income limit for the tax period is 150 million rubles.
Independent qualification assessment costs
Since 2017, the institution of independent assessment of qualifications for compliance with professional standards has been introduced. This is a procedure for confirming the compliance of an employee's qualifications with the provisions professional standard or qualification requirements established by federal laws and other regulatory legal acts((hereinafter - Law No. 238-FZ)).
When assessing qualifications in the direction of the employer, he pays its cost (;). At the same time, in order to stimulate participation, the cost of the assessment can be included in the costs when calculating the base for the "simplified" tax ().
Accounting is carried out similarly to the costs of training for basic and additional professional educational programs, vocational training and retraining of employees ().
The employer is obliged to keep documents confirming the costs of passing an independent qualification assessment for the entire duration of the contract for the provision of such services and one year of work of the employee who was assessed, but not less than four years.
Changes in the payment of taxes by another person
From November 30, 2016, tax payment can be made for the taxpayer by another person. Moreover, this person does not have the right to demand the return of the amount paid from the budgetary system of the Russian Federation (as amended by Law No. 401-FZ). Since 2017, this rule has also been applied to insurance premiums (). The purpose of the innovation is to improve the fulfillment of the obligation to pay taxes and insurance premiums.
The legislator clarified how to account for transfers to the budget made by third parties. They are reflected in expenses in the amount actually paid by the taxpayer when paying off debt to a third party. If there is a debt in the payment of taxes, fees and insurance premiums, the costs of its repayment are reflected within the limits of the debt actually repaid in those periods when the taxpayer repays it to a third party (as amended by Law No. 401-FZ).
Changes in the simplified tax system: zero rate for individual entrepreneurs
Since 2015, the constituent entities of the Russian Federation have been entitled to provide two-year "tax holidays" for newly registered individual entrepreneurs ().
Secondly, during the period of the zero rate, entrepreneurs with the object "income reduced by the amount of expenses" do not pay minimum tax() (1% of income), because the minimum tax does not apply to the object "income" ().
Thirdly, the types of activities in the industrial, social and scientific spheres, in respect of which a zero rate is established, are determined on the basis of the All-Russian classifier of types economic activity OKVED2 (OK029-2014 (NACE Rev. 2) (adopted and put into effect (hereinafter - Order No. 14-st);). Previously, the All-Russian Classifier of Services to the Population (OK002-93) OKUN (adopted and put into effect) was also used, but it became invalid on January 1, 2017 (;).
Marina Kosulnikova, Chief Accountant company "Galan"
The simplified taxation system (STS) with the object "Income" is the easiest to use tax regime with minimized tax risks recommended for small and medium enterprises. However, before switching to this seemingly so attractive regime, the manager and the accountant need to think twice and take into account some important nuances... Let's talk about who is allowed to use it, the tax rate and limits, and how to keep records.
The simplicity of the regime under consideration lies in the simple procedure for determining tax base- all receipts in cash and in kind for the sale of products (goods, services, works) and in connection with non-operating income. Organization of their accounting by payment, or by cash method, is usually not difficult even for novice accountants.
However, you should know the specifics of the company and the rules for determining taxable base(Article 346.17, part 2 of the Tax Code of the Russian Federation).
The simplified version can be applied by organizations that meet the following criteria:
- There are less than 100 employees.
- Income - less than 150 million rubles. in year.
- The residual value of fixed assets is less than 150 million rubles.
- The share of participation in other organizations is less than 25%.
- There are no branches.
- There are no activities with a ban on the use of the simplified tax system (clause 3 of article 346.12, part 2 of the Tax Code of the Russian Federation).
- Introduced in State Register small businesses.
Until January 1, 2017, the deflator coefficient was involved in the calculation of the limit. It was multiplied by the maximum allowed income. Until 01.01.2019, the deflator coefficient is not applied.
The simplified regime can be applied by individual entrepreneurs subject to the same conditions, excluding clauses 4 and 5, which do not apply to individual entrepreneurs.
For the simplified tax system, the reporting period is a quarter, the tax period is a calendar year.
The rate of simplified taxation with the object "Income"
The tax rate under the simplified taxation system with such an object, established federal law, is 6%.
Regional authorities have the right to make changes in the value of the specified rate in the range from 6 to 1%. Newly registered individual entrepreneurs with an industrial or social profile by type of activity can apply a zero rate for two tax periods, if such a rate is valid in their region.
For example, the rate of STS "Income" (St. Petersburg, 2020) is 6%. From 01/01/2016 to 01/01/2021 in St. Petersburg there is a zero rate for newly registered individual entrepreneurs with an industrial and social focus. The list of activities that allow the use of zero USN rates for individual entrepreneurs, established by the Law of St. Petersburg dated June 10, 2015 No. 329-62.
To apply a zero rate under the simplified taxation system, there is a limitation on the number of employees of individual entrepreneurs and it should not exceed 15 people.
Revenue forecast when switching to simplified system
On the simplified taxation system, or simplified taxation system, the maximum amount of income in 2020 should not exceed 150 million rubles for the reporting period.
When deciding on the transition to a simplified taxation system, you should, as accurately as possible, determine the revenue for the coming calendar year and send a notification to the tax office. Otherwise, an excess of the revenue indicator of the limit for the simplified tax system of 150 million during the year will lead to the loss of the right to use the considered special regime. The accountant will have to recalculate all taxes based on the OSNO, starting from the date when this happened. The recalculation procedure is quite laborious and poorly regulated, so it is better not to be mistaken in the amount of income for the next calendar year if you plan to switch to simplified taxation.
When switching to USN 2020, the income limit can be predicted based on the results of 11 months of the current year. With a uniform receipt of payments, the proceeds for 11 months should not exceed 137,500,000 rubles. The income limit on the simplified tax system in 2020 does not include: income from activities transferred to UTII (this is due to the fact that the income limit, upon exceeding which a company or individual entrepreneur loses the right to use a special regime, is set only in relation to money received from activities on simplified code (clause 4.1 of article 346.13 of the Tax Code));
Any use of materials is allowed only with a hyperlink.
If receipts are of a seasonal or project nature, then the revenue indicator must be provided based on the forecast of cash receipts under concluded contracts.
The previous year's performance can be taken into account under similar business conditions in the periods being compared. If the financial and economic activity of the enterprise has changed significantly, then you should determine the revenue for the coming calendar year on the basis of forecast calculations.
Maximum income under the simplified tax system in 2020
Organizations applying the simplification must organize control of revenue for compliance with the revenue limit for the simplified taxation system: 150 million in 2020.
Such control is easily implemented in tax register"Book of income and expenses (KUDiR) under the simplified taxation system", which is filled in on an accrual basis. For control, KUDiR should be generated and archived in digital or paper form on a monthly basis.
At marginal values of profit, when the amount begins to approach the limit value for this tax regime, you should organize monitoring of the revenue indicator on a daily basis. This is due to the fact that the loss of the right to apply the simplified code is applied from the beginning of the quarter in which the indicator was exceeded. An organization that has lost the right to use the simplified tax system in the middle and at the end of the quarter is considered to be applying the tax system from the 1st day of the current quarter with all the ensuing consequences, including registration primary documents... According to the law, invoices must be issued within 5 days from the date of shipment. This means that it will not be possible to issue invoices for the entire tax period for VAT, which includes the loss of the right to the simplified tax system. And the organization will have to pay VAT from its own funds.
The Resolution of the Federal Antimonopoly Service of the Povolzhsky District of May 30, 2007 No. A12-14123 / 06-C29 and the definition of the Supreme Arbitration Court of the Russian Federation of August 6, 2007 No. 9478/07 contains an opinion and raises the question of the organization's right to issue invoices for the entire period in which the loss of the right to simplify, but such a position will have to be defended before the tax authorities on their own.
Tax accounting policy of the USN "Income" (2020, sample)
By general rules, the tax accounting policy is drawn up in cases where the legislation provides a choice of one or another method for determining the tax base. The procedure for recognizing income under the simplified taxation system for determining the tax base is established by Chapter 26.2 of the Tax Code of the Russian Federation and does not imply an alternative.
Therefore, the tax accounting policy with the simplified tax system with the object "Income" it is possible not to make up.
In the case of drawing up in tax policy it is enough to indicate that:
Accounting for income in connection with the application of the simplified taxation system is maintained in the tax accounting register KUDiR, the form of which is given in the annex to the order on accounting policy.
The simplified taxation system, or, as it is called in abbreviated form, the simplified tax system or "simplified" is one of the special tax regimes listed in. Order application of the simplified tax system Taxpayers are regulated by Chapter 26.2 of the Tax Code of the Russian Federation "Simplified taxation system".
In general, "simplified" is focused on small businesses, as it allows:
- reduce the tax burden;
- keep simplified records.
These two main advantages explain the popularity and prevalence of this special mode.
Therefore, if an organization (or an individual entrepreneur) believes that this tax regime suits it, then it can switch to it in the manner prescribed by the Tax Code.
2. payers of UTII, who ceased to be them for the reason (paragraph 4):
- the abolition of "imputation" in the relevant territory;
- termination of "imputed" activities and the beginning of a type of activity that is not subject to UTII;
- non-compliance with the requirements of UTII application.
In addition, there are a number of restrictions on the application of this special tax regime. They are established by Article 346.12 of the Tax Code of the Russian Federation. All of them can be combined into 2 large groups:
- restrictions for the transition to the simplified tax system;
- restrictions for the further use of the simplified tax system.
Please note that the list of applicable restrictions is closed. That is, no other conditions can prevent the use of this special mode.
Limit on income
If the taxpayer decided to switch to the simplified tax system
The right to switch to the simplified tax system depends on the amount of income, which should not exceed the maximum value. Moreover, this limitation is set only for organizations. It does not apply to individual entrepreneurs (letters of the Ministry of Finance of Russia:, etc.).
The income limit for the transition to the simplified tax system (45 million rubles) is subject to indexation (paragraph 2). For these purposes, the Ministry of Economic Development of Russia annually establishes and publishes in Rossiyskaya Gazeta the deflator coefficient for the next calendar year by November 20 (clause 2 of the Order of the Government of the Russian Federation No. 1834-r dated 25.12.2002).
Note!
The norm (as amended by Federal Law No. 386-FZ of December 29, 2015) allows other options and terms for establishing the deflator coefficient for the next year (for example, by federal law after November 20 of the current year).
The table below shows the size of the deflator coefficients and the corresponding limit values of income for the transition to the simplified taxation system by year.
Table 1 - Deflator coefficients and maximum incomes by years used in the transition to the simplified tax system
The year from which the transition to the simplified tax system is planned | The maximum amount of income to be indexed for the transition to the simplified taxation system, rubles | Indexed maximum income for the transition to the simplified tax system, rubles. (column 3 x column 4) | Base | ||
since 2017 | 2016 year | 1,329 | 45 000 000 | 59 805 000 | Clause 2 of Article 346.12 of the Tax Code of the Russian Federation |
since 2016 | 2015 year | 1,147 | 45 000 000 | 51 615 000 | Clause 2 of Article 346.12 of the Tax Code of the Russian Federation |
since 2015 | year 2014 | 1,067 | 45 000 000 | 48 015 000 | Clause 2 of Article 346.12 of the Tax Code of the Russian Federation |
since 2014 | year 2013 | 1 | 45 000 000 | 45 000 000 | the federal law dated June 25, 2012 No. 94-FZ; Clause 2 of Article 346.12 of the Tax Code of the Russian Federation |
Example 2.
LLC "Motor" is engaged in the wholesale of spare parts and provides services for the carriage of goods by its own vehicles (the organization has 15 vehicles). In relation to the first type of activity, the Company applies a general taxation system, the second type of activity has been transferred to UTII.
From January 1, 2016, Motor LLC decided to switch to the simplified tax system. The total income of the organization for 9 months of 2015 amounted to 53 million rubles, including:
- 50 million rubles - from activities taxed according to OSNO;
- RUB 3 million - from activities taxed by UTII.
Is Motor LLC entitled to switch to USN from the beginning of 2016?
Decision.
By order of the Ministry of Economic Development of Russia dated October 29, 2014, No. 685, for the purpose of transition to the simplified tax system, the deflator coefficient for 2015 was set at 1.147. In order for an organization to switch to a “simplified system” from 2016, its income for 9 months of 2015 should not exceed 51,615,000 rubles. (= 45,000,000 rubles x 1.147).
Motor LLC met this condition, since the income received from the OSNO activities in the amount of RUB 50 million did not exceed the established limit. Although total income went beyond it.
End of example
If, before switching to the simplified tax system, the taxpayer applied UTII
If an organization has decided to change (voluntarily or involuntarily) one special mode of UTII to another - USN, then it does not need to calculate its income for 9 months. The income limit does not apply in this case. This is indicated by the fact that it allows to take into account in the calculations income only from those types of activities that are taxed within the framework of the OSNO.
An organization that works on imputation does not have such income.
Example 3.
LLC "Romashka" is engaged in retail trade of household chemicals on the territory of the N-th municipal district using the taxation system in the form of UTII in relation to this type of activity.
The company decided to switch to the simplified tax system from the beginning of 2016. For this purpose, the organization does not need to determine its income for 9 months.
End of example
If the taxpayer is already applying the simplified tax system
Organizations and individual entrepreneurs who are already working on the "simplified system" must comply with the income limit established by paragraph 1, in order not to lose the right to use the special regime.
If, according to the results of the reporting (tax) period, the taxpayer's income turns out to be more than 60 million rubles, then he loses the right to STS. Moreover, from the beginning of the quarter in which the excess was allowed.
The value of the marginal size of income, limiting the right to further use the “simplified” (60 million rubles), is annually indexed by the deflator coefficient (paragraph 4, paragraph 2).
The table below shows the size of the deflator coefficients and income limits set for the further application of the simplified tax system, by year.
Table 2 - Deflator coefficients and maximum incomes by year used to check the right to use the simplified tax system
The year during which the taxpayer's income must not exceed the maximum amount | The period for which the deflator coefficient is set | Deflator coefficient size | The maximum amount of income subject to indexation, limiting the taxpayer's right to use the simplified taxation system, rubles. | Indexed maximum income that restricts the taxpayer's right to use the simplified tax system, rubles. (column 3 x column 4) | Base |
2016 year | 2016 year | 1,329 | 60 000 000 | 79 740 000 | Order of the Ministry of Economic Development of Russia dated 20.10.2015 No. 772; Information from the Ministry of Economic Development of Russia (" Russian newspaper", No. 266, November 25, 2015); Clause 2 of Article 346.12 of the Tax Code of the Russian Federation |
2015 year | 2015 year | 1,147 | 60 000 000 | 68 820 000 | Order of the Ministry of Economic Development of Russia dated October 29, 2014 No. 685; Clause 2 of Article 346.12 of the Tax Code of the Russian Federation |
year 2014 | year 2014 | 1,067 | 60 000 000 | 64 020 000 | Order of the Ministry of Economic Development of Russia dated 07.11.2013 No. 652; Clause 2 of Article 346.12 of the Tax Code of the Russian Federation |
year 2013 | year 2013 | 1,067 | 60 000 000 | 60 000 000 | Federal Law of June 25, 2012 No. 94-FZ Clause 2 of Article 346.12 of the Tax Code of the Russian Federation |
By the way,
authorities want to increase maximum size income specified in paragraph 1. If the one that makes the appropriate changes is adopted, then taxpayers will be able to remain on the simplified tax system until their income exceeds 120 million rubles.
Income for the reporting (tax) period for the purposes of applying the simplified tax system is determined taking into account the provisions and paragraphs 1, paragraphs 3.
When calculating his income, the taxpayer takes into account all the income that he received from activities in the simplified taxation system, namely:
- sales income ();
- non-operating income ();
- incomes that must be taken into account when switching from OSNO to simplified taxation system (for example, advances received before the transition to the “simplified system”).
At the same time, he must exclude VAT and excise taxes (paragraph 5).
The “simplified” can take the required amounts from column 4 of Section I “Income and Expenses” of the Income and Expense Book. In it, on an accrual basis from the beginning of the year, an indicator of income from the simplified tax system is formed for the reporting periods (I quarter, six months, 9 months) and the tax year.
Remember that under the simplified tax system, cash method definition of income. In accordance with paragraph 1, income is considered received on the date when:
Funds have been credited to bank accounts and (or) to the cashier;
- received other property (work, services) and (or) property rights;
- the debt to you has been repaid in another way
When checking income for exceeding the limit, the organization (IP) on the "simplified" system does not take into account:
1.incomes listed in Article 251 of the Tax Code of the Russian Federation (clause 1), namely:
- property received in the form of a pledge or a deposit;
- contributions (contributions) to the authorized (pooled) capital;
- property (incl. cash) received by the intermediary in connection with the fulfillment of obligations under a commission agreement, agency or other similar agreement;
- funds and other property received under credit or loan agreements;
- property received free of charge from the parent organization, whose share in the authorized capital of the receiving party is more than 50%;
2. incomes that were actually received after the transition to the “simplified system”, but according to the rules of tax accounting are included in the base when calculating income tax before the transition from OSNO to simplified taxation system (clause 3);
- profits of controlled foreign companies ();
- dividends taxed with income tax at rates of 0%, 13%, 15% ();
- interest on state (municipal) securities, subject to income tax at rates of 15%, 9%, 0% ().
4.the income of the individual entrepreneur, provided, and, in particular:
- the cost of winnings, prizes received in contests and other advertising events, in terms of exceeding 4,000 rubles;
- income in the form of interest received on deposits in Russian banks;
- savings on interest when receiving borrowed (credit) funds, in terms of exceeding the amounts established by clause 2 of article 212 of the Tax Code of the Russian Federation;
If the taxpayer combines the STS and UTII, then the proceeds received from the "imputed" activity, he also excludes from the calculation of total income when checking compliance with the "simplified" limit (letters of the Ministry of Finance of Russia:, etc.).
Example 4.
LLC "Verona" is engaged in wholesale and retail trade. In relation to wholesale activities, the organization applies the simplified tax system. Retail activity was transferred to UTII. Based on the results of the six months of 2015, the Company's income amounted to RUB 70 million, of which:
- 55 million rubles - income from activities on the simplified tax system;
- RUB 25 million - income from activities on UTII.
Does the Company have the right to remain on the special mode of the USN in the III quarter of 2015?
Decision.
Since the amount of income from activities transferred to the “simplified tax” (55 million rubles) does not exceed the limit set for 2015, taking into account indexation (68.82 million rubles), it means that LLC Verona does not lose the right to application of the simplified tax system in the third quarter of 2015.
End of example
But if a taxpayer (individual entrepreneur) combines the simplified taxation system and the taxation tax system, then the income received from these special regimes must be summed up. This procedure is provided for in paragraphs 2 and 5. Moreover, from the side of the patent system, only income from sales () is involved in the calculation.
Example 5.
Individual entrepreneur Bogachev I.S. is engaged in the wholesale of spare parts. In addition, the businessman sells them at retail through a store with a sales area of 40 sq. m. Wholesale trade was transferred to the USN, retail - to the PSN.
The table below shows the amount of income received by the organization on a quarterly basis, in the context of tax systems.
Does SP Bogachev I.S. to apply the simplified tax system in the IV quarter of 2016?
Decision.
The entrepreneur's income from “simplified” activities for 9 months of 2016 (70 million rubles = 15 million rubles + 30 million rubles + 3 million rubles + 22 million rubles) do not exceed the limit set for application of the simplified tax system for 2016 (79.74 million rubles).
However, the total income received from both special modes of the USN and PSN (80 million rubles = 70 million rubles + 2 million rubles + 3 million rubles + 5 million rubles) turned out to be more than this limit (79, 74 million rubles).
Consequently, IE Bogachev I.S. loses the right to apply the simplified taxation system from the beginning of the quarter in which the excess was allowed, i.e. from the III quarter of 2016. Therefore, from July 1, 2016, he must recalculate taxes under the regular taxation system (OCNO).
End of example
If the income of the organization or individual entrepreneur turned out to be higher than the permissible value, then the taxpayer must switch from the simplified taxation system to the general one. According to the rules, this must be done from the beginning of the quarter in which the excess () is allowed. Moreover, all taxes will have to be recalculated within the framework of the OSNO application. However, do not worry about untimely execution. tax liabilities... In this case, the taxpayer is not threatened with penalties and fines. Even if he notifies the tax authority of the loss of the right to apply the simplified tax system with a delay (see Resolution of the FAS of the Far Eastern District of 05.11.2008 No. F03-3908 / 2008 (upheld by the Decision of the Supreme Arbitration Court of the Russian Federation dated 13.03.2009 No. VAS-2283 / 09)).
Also, the former "simplified" should not be held liable for late filing of declarations for the period in which the transition to OSNO took place, for taxes calculated within general regime(FAS of the West Siberian District in the Resolution of 05.11.2008 No. F04-6118 / 2008 (15332-A81-34)).
Note!
In the event of a forced loss of the right to use the simplified tax system during the year, the taxpayer is not entitled to switch to an activity that falls under the "imputed" regime. Voluntary transition to imputation before the end of the tax period is also impossible.
Restriction by type of activity
The right to use the "simplified form" also depends on the type of activity being carried out. If the taxpayer is engaged in one of the areas listed in, then he cannot work for the STS.
Table 3 - Activities limiting the right to use the simplified tax system
Kind of activity | The organization | Individual entrepreneurs | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Banks (clause 2) | Individual entrepreneurs engaged in the sale and purchase of securities and shares in the authorized capital have the right to apply the simplified tax system () | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Pawnshops (p. 7) | In accordance with pawnshop is a specialized organization that carries out entrepreneurial activity on acceptance from citizens as a pledge movable things intended for personal consumption, as security short-term loans | The criterion is not applied | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Production excisable goods, extraction and sale of minerals, not counting the common ones (clause 8) |
All excisable goods are listed in:
Only organizations (IP) - manufacturers of excisable goods have no right to apply the simplified tax system. If a taxpayer is engaged in the sale of such goods, then he has the right to work for the simplified tax system (letter from the Federal Tax Service of Russia for Moscow dated April 28, 2009, No. 16-15 / 041833). |
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Parties to production sharing agreements (clause 11) |
Reference. Until the end of 2015, companies with representative offices were limited in the right to use the simplified tax system. But thanks to the amendments introduced by the Federal Law of 06.04.2015 No. 84-FZ in tax code, from January 1, 2016, such taxpayers can switch to a “simplified” tax regime in accordance with the generally established procedure. Remember! You can find the definition of a branch in. In accordance with clause 2 of this provision, a branch is a separate subdivision of a legal entity that has the following characteristics:
If the already acting "simplified" decides to open a branch, then from the beginning of the quarter in which the change in the charter will be registered, he will lose the right to use the special regime (). And this entails the recalculation of taxes in accordance with the general taxation system. In the event that the taxpayer reflected the creation of a branch in the constituent documents, but in fact did not create it, because:
this does not mean that he should switch from the simplified tax system to the OSNO. Such conclusions are contained in most judgments(FAS of the North-West District of 14.07.2009 No. A56-40765 / 2008, FAS of the Far Eastern District of 19.02.2009 No. F03-206 / 2009, FAS of the Ural District of 20.03.2008 No. F09 / 1621/08 -C3, etc.). According to the judges, the provisions of paragraph 1 apply only to operating branches. Although the tax authorities hold the opposite point of view. Restriction on the structure of the authorized (pooled) capital of the organizationThe right to use the simplified tax system also depends on the structure of the authorized (pooled) capital of the organization. If the share of participation of other organizations exceeds 25%, then it is impossible to switch to the “simplified system”. Such a rule is established by clause 14. However, it does not apply to:
In addition, the exemption for compliance with this restriction is enjoyed by:
It is also worth paying attention to a number of other points. For example, a share (contribution) of over 25% in the authorized (pooled) capital of an organization may belong to a peasant (farm) economy (PFH). The main thing here is to find out what legal status it has. Limitation on the average number of employeesThe organization (IP) will not be able to switch to the “simplified system” if average number employees for the tax (reporting) period will exceed 100 people. This is indicated by paragraphs 5. Calculation procedure this indicator established by the Instructions for filling out forms of federal statistical observation<…>approved by the Order of Rosstat dated October 28, 2013 No. 428 (hereinafter - Instructions No. 428). The average number of employees consists of (clause 77 of Directive No. 428):
Taxpayers combining OSNO and UTII when calculating this indicator in order to switch to the simplified tax system in relation to activities taxed general taxes, should come from all activities (). Note! But provided that by the beginning of the year in which the organization (IE) plans to apply the “simplified” regime, this indicator will return to acceptable limits (up to 100 people). This is confirmed by the Ministry of Finance of Russia (letters:,). The financiers explain that the condition of clause 5 is connected not with the right to switch to the special mode, but with the right to apply it. But the current "simplified" must check the compliance of their average number with the established limit at the end of each reporting and tax period.
If, according to the results of the tax (reporting) period, the average number exceeds 100 people, then the taxpayer loses the right to further use the simplified tax system. If it has not reached the limit value, then you can continue to work on the "simplified". Example 6. LLC "Romashka" operates on a simplified taxation system. The average number of employees of the organization based on the results of the reporting periods in 2015 was:
The company has lost the right to use the simplified tax system since the second quarter of 2015, since by the end of 6 months of 2015 the average number exceeded the statutory limit (100 people). Consequently, from April 1, 2015, Romashka LLC should switch to a common taxation system. End of example Restriction on the residual value of fixed assetsAn organization can switch and operate on a simplified taxation system if the residual value of its fixed assets does not exceed 100 million rubles. Such a limitation is established by clause 16. The indicator provided for by this norm is calculated according to the rules accounting... In this case, only those fixed assets are taken into account that (in accordance with Article 256 of the Tax Code of the Russian Federation):
Reference. From January 1, 2013 in the calculation of the indicator residual value do not participate intangible assets(Federal Law of June 25, 2012 No. 94-FZ). This means that the taxpayer should not include in the calculation the cost of the objects listed in and. From a direct reading of the rule of clauses 16, it follows that the limitation on the residual value of fixed assets applies only to organizations. And individual entrepreneurs have the right to switch over and apply the “simplified system” without observing this criterion. However, the financial department on this issue is quite ambiguous. Officials allow the transfer of individual entrepreneurs to the simplified taxation system, even if the limit on the residual value of fixed assets is not met. However, if during the period of work on the "simplified" system, the requirement of clause 16 is violated, then the entrepreneur can no longer remain on the special regime (letters of the Ministry of Finance of Russia:, etc.). The Ministry of Finance here refers to, which obliges to comply with the conditions of all taxpayers, that is, not only organizations, but also individual entrepreneurs. Unlike entrepreneurs, organizations must take into account the residual value of fixed assets when switching to the simplified tax system. To this they are obliged by the same paragraphs 16. At the same time, the Tax Code does not require compliance with the provisions of this norm as of the date of notification. The main thing is that by the beginning of the year, from which the organization plans to start applying the “simplified system,” this indicator should be within the normal range (no more than 100 million rubles). Organizations and individual entrepreneurs that are already working in the special mode must constantly check the residual value of fixed assets. If during the reporting (tax) period it turns out to be more than 100 million rubles, then the taxpayer automatically “flies” from the “simplified” (). In accordance with it, he will be obliged to switch to the usual tax regime from the beginning of the quarter in which the requirements for the application of the simplified tax system were violated. Example 7. LLC "Boomerang" plans to switch to a simplified taxation system from January 1, 2016. As of December 31, 2015, the residual value of the company's property, plant and equipment amounted to RUB 120 million, including RUB 40 million. - land plot. Does Boomerang LLC have the right to switch to the simplified taxation system from the beginning of 2016? Decision. Restriction for budgetary and foreign organizationsCannot apply the simplified taxation system:
The fact is that the parties to a simple partnership agreement and a property trust agreement can only use “income reduced by the amount of expenses” as an object of taxation. Therefore, if a taxpayer on the “profitable” simplified tax system became such a participant within a year, then he is no longer entitled to remain on the “simplified tax system”. From the beginning of the quarter in which the corresponding agreement was concluded, it must switch to the general taxation system. At the same time, financiers draw attention to the fact that it is impossible to change the object of taxation in the middle of the year. This can be done only from the beginning of the new calendar year (letters of the Ministry of Finance of Russia:, etc.). By the way, participation in a co-investment agreement in the construction of a multi-storey residential building does not deprive the taxpayer on the simplified tax system with the object of taxation “income” of the right to use the special regime. This was confirmed by the specialists of the Ministry of Finance of Russia V. The conclusion of an investment agreement, which is not a simple partnership agreement (a property trust agreement), cannot serve as a basis for changing the object of taxation. We summarize all of the above separately for organizations and individual entrepreneurs. Table 4 - Criteria to be taken into account by the organization in the transition and application of the simplified tax system
Table 5 - Criteria that must be taken into account by an individual entrepreneur in the transition and application of the simplified tax system
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Hello! In this article, we will tell you about the limits that allow using the simplified tax system from 2019.
Today you will find out:
- What are the limits for entrepreneurs on;
- What items of profit relate to income on the "simplified tax";
- In what cases the right to use the simplified tax system is lost;
- How to switch from STS to OSN.
STS and business benefits
It is profitable to use the simplified tax system for maintenance, and therefore this is common among and. It has several advantages that make it stand out from other taxation methods.
Before using the simplified tax system, you have the right to choose one of two tax rates:
- 6%, if your activity contains income items and costs are minimized (in this case, the entrepreneur pays only 6% of the amount of profit);
- 15%, if the company has both income and expenses (first, the difference between the profit and expenses received for the year is calculated, and then 15% is deducted from the amount received - this is the tax payable).
These rates can be differentiated in different regions and reduced to a minimum of 1% for some types of activities.
Business owners on the simplified tax system pay only one tax instead of:
- (for founders of organizations);
- (however, there are exceptions. For example, if you conclude a deal with non-residents, you still have to pay VAT).
On the simplified tax system it is enough simplified system reporting: paying a single tax makes maintenance easier.
There are also such features for companies on the simplified tax system:
- You can transfer to expenses the payment of insurance premiums, transport tax and other expenses (for the simplified tax system with a tax rate of 15%);
- The simplified tax system does not limit the company in the presence of a representative office.
What are the restrictions on working with the simplified tax system
There are plenty of advantages to working with STS. So that this tax collection system does not grow into the only one used by taxpayers and does not become the subject of various machinations, the state has developed special limits.
They restrict activities on the simplified tax system for various indicators. If these indicators go beyond the norm, then you have no right to apply the simplified tax system.
These limits include:
- The residual value of those fixed assets that are on the balance sheet of the enterprise cannot be higher than 150,000,000 rubles. Only depreciable property is taken into account, land and construction in progress are not taken into account;
- To switch to the simplified tax system from the new year (in 2020), your income for 9 months of current activity must not exceed 112,500,000 rubles excluding VAT. total amount income is calculated by adding the amounts from sales and non-operating income;
- In order not to lose the opportunity to practice simplified taxation in 2019, your total annual income should not exceed 150,000,000 rubles.
As you can see, the limits, compared to 2018, have remained the same, which will allow more entrepreneurs to stay on the simplified tax system.
However, the deflator coefficient in 2019 was also changed, as in previous years, amounting to 1.518. It is a special index that annually increased the possible income under the simplified tax system and income for the transition to the simplified tax system.
For example, in 2016 the index rate was 1.329. This means that the amount of approved income for 2016 increased from 60,000,000 rubles to 1.329 * 60,000,000 = 79,740,000 rubles. And the amount for the transition to the simplified tax system increased from 45,000,000 rubles to 1.329 * 45,000,000 = 59,805,000 rubles.
Since 2017, the deflator has stopped changing. Restrictions on its use were introduced for the next three years, until 2020. This means that the approved income limit will not be indexed, and its value will remain unchanged for three years.
It is important to take into account that the restrictions on the transition to the ranks of the "simplified" are connected not only with the income of the company. If your company employs more than 100 people, you will not be able to apply the simplified tax system even if the amount of income is met.
Income limit
There is a limit of 150,000,000 rubles, which applies to the annual income of an individual entrepreneur or company. This means that exceeding this mark by at least a ruble during a quarter, half a year or at the end of the year excludes you from the ranks of the "simplified".
If the income is exceeded by 150,000,000 rubles, then you move to the quarter in which you received a large income.
It also happens that the entrepreneur did not notice how the amount of income exceeded the approved amount. This should not be allowed. Check your income every three months in order not to miss the moment of leaving the simplified tax system.
If you, having lost the right to the simplified tax system, did not notify the tax authorities about this, then get ready to pay the following fines:
- RUB 200 for not providing notification that you no longer apply the simplified tax system (Article 126 of the Tax Code);
- 5% of the tax amount recorded on the declaration on the OSNO. Penalties will be charged from the first day following the month that is set for the submission of the declaration (Article 119 of the Tax Code);
- RUB 1000 for not providing a declaration.
There will be no penalties for the unpaid amount of tax, the tax authorities will only charge you a late payment penalty.
If you notice that your income is becoming “critical”, that is, it is approaching the threshold of 150,000,000 rubles, and you don’t want to switch to the STS, there are several ways to stay on the STS.
You can:
- Prevent revenue from flowing in the last quarter or accept only those funds that will not exceed the revenue limit (if you know in advance what transactions your company will have with counterparties, try to transfer the profit on them to the next year);
- Execute a loan agreement(if you shipped the products to the buyer, then you can get money from him as a loan return. That is, you issue a conditional loan to your business partner, which he pays for the delivery. Loans are not counted as income on the simplified tax system, and therefore the amount of profit will not increase the limit turnover by income);
- Make a commission agreement(For services performed in favor of your counterparty, you can take a commission as an intermediary. Commissions under such an agreement are also not taken into account in the company's income).
If you want to switch to the simplified tax system from another taxation system, then the income for the previous three quarters should not exceed 112,500,000 rubles. Let us repeat this rule only for LLCs.
Is your income lower? Then the USN will definitely suit you. In this case, go to new way you will be able to tax taxes no earlier than next year. You will not be able to exercise this right in the current reporting period.
The activity of the simplified tax system does not provide for a limit on expenses. The only exception is the types of expenses themselves, which are related to such in accordance with the law.
What income can be taken into account with the simplified tax system
Any commercial activity involves the receipt of amounts of income. However, not every profit can be counted as income.
Tax legislation classifies income as amounts:
- From sales (proceeds in monetary terms that are received from the sale of their own products or the sale of the company's property rights (for example, you have found a buyer for equipment or a piece of land. In this case, payment can be made even in kind));
- Non-sales:
- income from past activities reporting period that you have discovered now;
- purchase and sale foreign currency(both positive and negative price differences are taken into account);
- amounts received from;
- income from deposits, securities;
- property rights that you acquired free of charge;
- profit from owning shares in other organizations; - Income on the simplified tax system must be recorded in the KUDiR at the time the funds are received at or at the cash desk of the company.
At the same time, there are such incomes of the company that are not taken into account when calculating the limit on the simplified taxation system.
They include:
- Mortgaged property;
- Contributions to;
- Contributions to compensation funds;
- Foreign (provided that they are spent within one year);
- The difference resulting from the revaluation of shares;
- Reimbursement from insurance companies or by court order to the injured party;
- Fines paid to the organization;
- Some from which income tax is deducted;
- Winnings (for individual entrepreneurs);
- And others, indicated in Articles 224, 251 and 284 of the Tax Code of the Russian Federation.
We take into account the cost of fixed assets
The simplified tax system is suitable only for those individual entrepreneurs and organizations whose residual value of fixed assets does not exceed 150,000,000 rubles. This value is calculated in accordance with the accounting standards.
The fixed asset limit should be monitored not only by those organizations that are on the simplified tax system, but also by those that plan to switch to this system taxation. The latter need to calculate the price of assets as of December 31 of the year preceding the transition to the simplified tax system.
If the fixed asset value limit is exceeded, this will become an obstacle to the application of the simplified tax system.
When the residual value exceeds the established limit of 150,000,000 rubles, the organization is obliged to switch to DOS from the quarter in which there was an increase in the value of assets.
The Ministry of Finance does not oblige individual entrepreneurs to keep records of the residual value of fixed assets. However, as soon as an entrepreneur switches to the simplified tax system, the need to calculate the price of assets is assigned to him by law.
Loss of the right to apply the simplified tax system
From the moment the entrepreneur's income exceeded the mark of 150,000,000 rubles in the current period (for a quarter, half a year or 9 months), the transition to DOS is mandatory.
As soon as the limit has been increased, organizations and individual entrepreneurs switch to DOS from the beginning of the quarter in which the total amount of income exceeded 150,000,000 rubles. To understand whether you are within the limit or not, you will need to calculate income from the first day of the reporting year.
Let's take an example of the moment when the organization loses the right to the simplified tax system.
The company's revenues for the year were:
Month | Amount, rubles |
January | 5 500 000 |
February | 7 300 000 |
March | 2 100 000 |
April | 4 800 000 |
May | 17 400 000 |
June | 10 200 000 |
July | 9 900 000 |
August | 31 500 000 |
September | 7 800 000 |
October | 18 600 000 |
November | 32 900 000 |
December | 23 000 000 |
The volume of income for the year, including the last quarter = 162.4 million rubles.
The legislator established that those enterprises whose income did not exceed 150,000,000 rubles may remain on the STS. In our example, the company's total revenue exceeded this mark. This means that starting from 01/01/2020, the organization is obliged to switch to DOS and calculate the tax differently.
Go to OSNO
Legislative norms oblige those who switched to OSNO to inform about it tax authorities within 15 days after the end of the reporting period. Once the transition has taken place, the taxpayer is obliged to pay all due taxes as well as newly registered companies.
If an organization or individual entrepreneur, when switching to OSNO, overlooked the payment of monthly payments, this is not a reason for fines from the tax authorities. The penalty will be penalties in the amount of unpaid tax.
Cashier limits for "simplified"
For every entrepreneur and company located on the simplified tax system, there is a requirement for the cash desk from the side of legislative norms. It is expressed in the fact that the business owner is obliged to set a cash limit, which is expressed in the maximum possible amount of cash balance at the end of the day.
Inform banking organizations you do not need to exceed funds. You must calculate this value yourself and stick to it on a daily basis.
The cash limit is calculated as follows:
It is necessary to sum up all revenue for any period, but not more than 92 days. The amount received must be divided by the number of days in billing period... The value that turned out as a result, multiply by the number of days during which money is spent at the cash desk before being deposited in the bank (usually no more than 7 days). The amount that you calculated is the limit on your cash desk.
The calculation scheme must be drawn up in the form of internal documents (order or instruction). It must be followed during the entire operation of the company.
If the organization has separate subdivisions, then the calculated limit should be the same for all. The exception is those divisions that transfer funds directly to the bank, bypassing the head office.