We inform the tax authority about the forced change of the taxation regime. Form of notification of the loss of the right to use the simplified tax system
One of the most popular, among small businesses, preferential taxation regimes is the simplified tax system. It allows you to keep accounting in a simplified form and report on a small amount of taxes, the amount of which is lower than. How to switch to the simplified tax system is strictly defined in the law - for this, an application for the simplified tax system is submitted in accordance with the established procedure in the form 26.2-1
The legislation establishes certain terms within which the transition to the simplified tax system can be carried out, both when organizing a new economic entity, and when switching from one taxation regime to another.
The transition can be done as follows:
- When organizing a business from scratch, you can submit an application for the simplified tax system at or LLC, along with the submission of the relevant documents.
- If such a statement was not provided when registering a business, then the Tax Code of the Russian Federation allows these economic entities to send this document to the IFTS at their location within a month (30 days). At the same time, compliance with the criteria is not checked, since the organizations have not yet carried out their activities.
- For the transition from the existing regime to the norms of tax legislation, the deadline for submitting an application for the simplified tax system is set no later than December 31 of the previous year in which the business entity will begin to apply it. With this option, the application for the simplification must contain such indicators as revenue and the residual value of fixed assets as of October 1 of the year preceding the start of the preferential treatment. These values are compared with the standards, and if they are less, then the company has the right to apply preferential treatment.
- The former can also switch to the simplified tax system, for this they must send a notification of this at the beginning of the month in which the use of imputation was terminated.
The simplified regime can be voluntarily changed to a different one only at the end of the year. If in the course of work the established indicators are exceeded, then from the month of their exceeding it is necessary to switch from the simplified tax system to the OSNO.
The application for the transition to the simplified tax system is submitted to in electronic format or personally by a representative of the company. For its registration, the form 26.2-1 approved by the order of the Federal Tax Service is used.
It can be filled in specialized programs, Internet services, or manually using black ink, uppercase letters. At the same time, the form itself can be purchased at the printing house, received in tax office or print from the internet.
A sample of filling out an application for the transition to the simplified tax system
At the top of the application, the TIN of the company is prescribed or individual entrepreneur... The place for it contains 12 cells. If the document is submitted from a company whose number consists of 10 characters, then the extra two cells are underlined with a "-" sign. The KPP field is indicated only by organizations, and individuals must put a dash in each cell.
Then the 4-digit code of the tax office is recorded, to which the application is sent.
The field "Taxpayer identification" indicates when the document is filled in:
- When fed together with papers to state registration organization or entrepreneur is put "1".
- Mark "2" is indicated if the application is submitted to an individual or legal entity that re-registers after a previous closure or liquidation. In addition, the same item must be selected by those who make the transition from UTII to a simplified system.
- If there is a change from any other tax system, except UTII, then the symbol "3" is put.
After that, the full name is entered into the application. legal entity, according to official documents, or full full name. an entrepreneur in accordance with a passport or an identity card replacing it. The name of the company is filled in in one line, personal data - each word from a new line. All empty cells must be crossed out with a "-" sign.
Then it is indicated from what moment the transition to the simplified system is carried out:
- Mark "1" is put by firms that switch from January 1 from another tax regime.
- Code "2" indicates that the change is made from the date of registration of the organization or individual entrepreneur - it is used by those who register for the first time or again after closing.
- The number "3" is set when the taxpayer has ceased to carry out activities subject to UTII, and in this regard switches to a simplified system. It also indicates from what month this happens.
In the next line, the object of taxation is selected:
- Code “1” is used to calculate the tax “on income”.
- The number "2" - for income, reduced by the amount of expenses. Then you need to enter the year in which the document is submitted.
The next two fields are filled in only if the taxpayer makes the transition to the simplified tax system from another regime, that is, if earlier in field "Sign of the taxpayer" the code "3" was specified. Here you need to enter what income was received in 9 months of the year in which the application is made, as well as the residual value of the OS.
If the document is submitted by a representative of a company or an entrepreneur through a proxy, then below you need to indicate the number of attached papers confirming these powers.
At the very bottom, the application is divided into 2 parts - you only need to fill out the left one. Here it is indicated who submits the document to the tax office:
- "1" if personally a taxpayer.
- "2" is his representative. The full personal data of the manager, entrepreneur or his representative is entered below, as well as the contact phone number. The data is certified by a personal signature and, if available, by a seal. In this block, all remaining empty cells are marked with a "-" sign.
Someone is just going to switch to the simplified tax system in 2009, while someone, on the contrary, has already lost the right to use the special regime. What actions should be taken in such a situation? How to calculate taxes in case of loss of the right to apply the "simplified tax"? How to account for transition costs? The answers to these and other questions are in our article.Loss of the right to use the simplified tax system
The taxpayer can independently refuse to use the simplified taxation system, however, circumstances often arise in which he loses the right to use the special regime following the results of the reporting (tax) period. This happens if at least one of the events named in paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation occurs.
1. According to the results of the tax (reporting) period in 2008, the amount of income of the taxpayer exceeded 26.8 million rubles (taking into account the deflator coefficient established for the current year by order of the Ministry of Economic Development of Russia No. 357 dated October 22, 2007) (see also the letter of the Ministry of Finance Russia dated January 31, 2008 No. 03-11-04 / 2/22).
2. During the reporting (tax) period, representative offices or branches were formed in the organization, the corresponding changes were made to the constituent documents.
3. The organization began to engage in those activities in which the use of the simplified tax system is prohibited (production excisable goods, gambling business and others mentioned in paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation).
4. During the reporting (tax) period, the share of participation of other organizations in a company applying the simplified tax system exceeded 25 percent (see, for example, the letter of the Ministry of Finance of Russia dated December 21, 2007 No. 03-11-04 / 2/311).
5. The maximum average number of employees (100 people) may be exceeded in any reporting or tax period. The calculation of this indicator is made in the manner prescribed by the Rosstat decree of November 20, 2006 No. 69 (as amended on November 23, 2007). According to this document (p. 86-92), average number the person of the organization includes:
Average number of employees;
The average number of external part-timers;
The average number of people who performed work under civil contracts.
Individuals with whom copyright agreements or property transactions have been concluded (for example, lease agreements) are not included in the number of those who performed work under civil agreements (see also the letter of the Ministry of Finance of Russia dated August 16, 2007 No. 03-11-04 / 2/199).
6. The residual value of fixed assets and intangible assets the organization, determined in accordance with the legislation of the Russian Federation on accounting, exceeded 100 million rubles. It is important that when determining residual value property, plant and equipment and intangible assets are accounted for items that are subject to depreciation and are recognized as depreciable property in accordance with Chapter 25 Tax Code however, the residual value is estimated based on the accounting data.
7. A taxpayer applying the object of taxation “income” has entered into a simple partnership.
8. The taxpayer applying the object of taxation "income" has entered into an agreement trust management property.
In each of these cases The taxpayer shall be deemed to have lost the right to apply the simplified taxation system from the beginning of the quarter in which the above circumstances arose.
The amounts of taxes payable when using a different taxation regime are calculated and paid in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs. Taxpayers do not pay penalties and fines for late payment of monthly payments during the quarter in which they switched to a different tax regime (clause 4 of article 346.13 of the Tax Code of the Russian Federation).
Notification of the loss of the right to use the simplified tax system
A taxpayer who has lost the right to use the simplified tax system and switched to a different taxation regime is obliged to report this to the tax office within 15 calendar days after the expiration of the reporting (tax) period in which he went beyond the permissible limits (clause 5 of article 346.13 of the Tax Code of the Russian Federation ).
Form No. 26.2-5 "Notification of the loss of the right to apply the simplified taxation system" approved by order of the Ministry of Taxes and Duties of Russia dated September 19, 2002 No. VG-3-22 / 495 (as amended by order of the Federal Tax Service of Russia dated September 2, 2005 No. SAE- 3-22 / 421). The message can be sent by mail (preferably in a valuable letter) or submitted directly to the tax office.
A taxpayer who has switched from a simplified system to a different tax regime has the right to switch to a simplified taxation again no earlier than a year after he has lost the right to apply it (clause 7 of article 346.13 of the RF Tax Code, letters of the Ministry of Finance of Russia dated July 28, 2004 No. 22-2-16 / 1313, dated October 13, 2004 No. 03-03-02-04 / 1/26, etc.).
Submission of declaration and payment minimum tax
For taxpayers who have lost the right to further use the simplified system during the calendar year, the tax period for single tax the reporting period is recognized preceding the quarter from which taxpayers are considered to have switched to the general regime. This was repeatedly explained by specialists of the Ministry of Finance and the Federal Tax Service of Russia (see letters of the Ministry of Finance of Russia dated October 19, 2006 No. 03-11-05 / 234, dated June 8, 2005 No. 03-03-02-04 / 1-138, dated 24 May 2005 No. 03-03-02-04 / 2/10, Federal Tax Service of Russia dated February 21, 2005 No. 22-2-14 / 224).
Until 2009, taxpayers submit declarations on a quarterly basis, and tax declarations for the single tax submitted for the reporting period, following which the taxpayer loses the right to apply the simplified tax system, are equated to tax returns for the tax period.
However, since 2009 in force new edition Article 346.23 of the Tax Code of the Russian Federation, the declaration will need to be submitted once a year: organizations - no later than March 31 of the year following the expired tax period, and entrepreneurs - before April 30 of the next year.
The law does not establish special deadlines for filing a declaration for the tax period for taxpayers who have lost the right to use the simplified tax system - thus, it is likely that such a taxpayer can submit reports at any time after switching to a general tax regime, but no later than the above dates.
In any case, if calculated on the basis of such an "interrupted" tax period the amount of the single tax will be less than the amount of the minimum tax for the same period, the taxpayer will need to pay the minimum tax after the reporting period in which he lost the right to use the simplified tax system, but no later than the deadlines established for submitting tax returns under the simplified tax system (clause 7 Article 346.21 of the Tax Code of the Russian Federation).
Example 1
The entrepreneur in 2008 applied the simplified tax system with the object of taxation “income minus expenses”. Since the IV quarter of 2008, he lost the right to use the simplified tax system, since in October his income exceeded 26.8 million rubles. In this case, the amount of tax calculated in general order for 9 months of 2008, less than the amount of the minimum tax calculated for the same period.
On October 1, 2008, an individual entrepreneur had to switch to a general taxation regime due to the loss of the right to use the simplified tax system (clause 4 of article 346.13 of the Tax Code of the Russian Federation). He also needed to calculate the amount of the minimum tax at the rate of 1 percent of the income received for 9 months of 2008 and transfer it no later than October 25, 2008, and also within this period to submit a declaration indicating the amount of the minimum tax in it.
Transition to accrual method
Organizations that applied the simplified taxation system when switching to calculation tax base for corporate income tax using the accrual method perform following rules(Clause 2 of Art. 346.25 of the Tax Code of the Russian Federation):
The money received is recognized as income in the amount of proceeds from the sale of goods (performance of work, provision of services, transfer of property rights) during the period of application of the simplified system, payment (partial payment) of which was not made before the date of transition to the calculation of the tax base for income tax using the method accruals;
Acquisition costs during the period of application of the simplified system of goods (works, services, property rights) that were not paid (partially paid) by the taxpayer before the date of transition to the calculation of the tax base for income tax on an accrual basis are recognized as expenses, unless otherwise provided chapter 25 of the Tax Code.
These operations are associated with the rejection of cash method in favor of the accrual basis when recognizing income and expenses.
Such income and expenses are recognized as income (expenses) of the month of transition to the calculation of the tax base for corporate income tax using the accrual method.
Example 2
An organization using the simplified tax system with the object of taxation “income minus expenses” acquired raw materials and supplies in September 2008. They were released into production in December 2008. From January 1, 2009, the company is going to the general tax regime. Payment for the specified raw materials and materials was made in February 2009.
The taxpayer was not able to take into account the cost of materials in expenses, being on the simplified tax system, since they were not paid. He writes off the cost of the inventories released into production in January 2009, that is, in the month of the transition to the general tax regime.
Formation of the residual value of the depreciable property
If an organization switches from the simplified tax system (regardless of the object of taxation) to the general regime and has fixed assets and intangible assets, the acquisition costs (construction, manufacture, creation, etc.) of which, ", Are not fully transferred to costs for the period of application of the simplified tax system, in tax accounting on the date of transition, the residual value of fixed assets and intangible assets is determined by reducing the residual value determined on the date of transition to the" simplified tax system "by the amount of expenses determined for the period of application of the simplified tax system in the manner provided for in paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation.
According to the explanations of the Ministry of Finance of Russia, since January 1, 2008, this procedure applies both to organizations that used the simplified system with the object “income minus expenses” and firms with the object “income”. The latter must determine the amount of expenses for the acquisition (creation) of fixed assets and intangible assets, as well as the amount of expenses for modernization, completion, etc. of fixed assets provided for in paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation, by calculation, despite the fact that it did not include and did not reduce the tax base for the single tax.
Since 2009, this rule has been introduced directly into paragraph 3 of Article 346.25 of the Tax Code of the Russian Federation.
It should be borne in mind that since the organizations that used the simplified system with the object of "income" did not reflect their expenses in accounting, the size of their residual value is taken into account in tax accounting as of the date of transition according to the rules established by paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation (letter of the Ministry of Finance and the Federal Tax Service of Russia dated November 28, 2007 No. SK-6-02 / 912, letter of the Ministry of Finance of Russia dated November 13, 2007 No. 03-11-02 / 266).
Exercise of the right to deduct VAT
Organizations and entrepreneurs who applied the simplified system, when switching to the general regime, fulfill the following rule: the amount of VAT charged to a taxpayer applying the simplified system when purchasing goods (works, services) that were not attributed to expenses deducted from the tax base when applying STS, are accepted for deduction when switching to the general mode in the general order.
This also applies to taxpayers who used the “income” object, who were not entitled to recognize any expenses during the period of application of the simplified tax system.
The indicated amounts of VAT are accepted for deduction on the basis of invoices issued by sellers when the taxpayer purchases goods (works, services), and subject to the further use of these goods for transactions subject to VAT (clause 6 of article 346.25, clause 2 of article 171 and clause 1 of article 172 of the Tax Code of the Russian Federation).
Loss of the right to use the simplified tax system based on a patent
Article 346.25.1 of the Tax Code of the Russian Federation provides for the possibility of using the simplified tax system on the basis of a patent. It exists among individual entrepreneurs engaged in
one of the activities named in this article, if in the region where they work, this is provided for by the legislation of the subject of the Russian Federation.
Such an entrepreneur loses the right to apply the simplified patent-based system from the beginning of the period for which the patent was issued if:
His income, provided for in paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation, for 2008 will exceed 26.8 million rubles;
He attracts hired workers in his entrepreneurial activity (including under contracts of a civil law nature). Until 2009, it is prohibited for an entrepreneur to use the labor of other persons on a patent, and since 2009, it is possible, but no more than five people for the tax period according to the average headcount (clause 2.1 of article 346.25.1 of the Tax Code of the Russian Federation, introduced Federal law dated July 22, 2008 No. 155-FZ). In this case, the tax period is the term of the patent (clause 4 of Art. 346.25.1 of the Tax Code of the Russian Federation). Thus, since 2009, the right to use the simplified tax system based on a patent will be lost when more employees are involved;
He carries out, on the basis of a patent, a type of entrepreneurial activity that is not provided for in the law of a constituent entity of the Russian Federation;
He did not pay 1/3 of the cost of the patent no later than 25 calendar days after the start of entrepreneurial activity on the basis of the patent (clause 9 of article 346.25.1 of the Tax Code of the Russian Federation).
After the loss of the right to use STS entrepreneur must pay taxes in accordance with general regime taxation.
An individual entrepreneur is obliged to inform tax authority on the loss of the right to use a simplified system based on a patent and the transition to a different tax regime within 15 calendar days from the beginning of the application of a different regime.
The right to switch back to a simplified system based on a patent arises for an individual entrepreneur no earlier than three years after he has already lost the right to use the simplified tax system based on a patent.
STS - simplified taxation system. Some companies have the right to apply it if they meet the conditions stipulated in the legislation.
If the conditions giving the right to use the simplified tax system are violated, then the organization must send to the Federal tax office(submit to the local office) a message about the loss of the right to conduct activities on the "simplified" and the transition to common system taxation - OSN, or OSNO.
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To generate a message, form 26.2-2 is used, which was approved by the Federal Tax Service by Order No. ММВ-7-3 / dated November 2, 2012 [email protected] It provides an example of a special form, as well as the rules for filling it out.
The message on the loss of the right to use the simplified tax system must contain:
- full name of the organization;
- tax period (code), which ended the work on the simplified tax system;
- the reasons why the company has lost the right to “simplified”, with reference to the relevant articles of the Tax Code of the Russian Federation;
- Name, signature of the taxpayer or the person representing him, and date.
Submission deadlines - the message must be submitted to the IFTS within 15 days after the expiration of the tax period in which the conditions for applying the simplified taxation system to this organization were violated.
Clarifications in the law
The law, namely the Tax Code in Article 346.13, paragraph 4, specifies that those enterprises that meet the following conditions are entitled to a “simplified tax” in 2020:
- Their amount of income does not exceed a certain limit - so, to work on the simplified tax system, it is necessary that the amount of its income for the 1-3 quarters of 2020 does not exceed 79 million 740 thousand rubles (taking into account the deflator coefficient, determined for this period as 1.329. the deflator coefficient is not applied to 2020, the maximum amount of income is fixed in the Tax Code and is equal to 150 million rubles.The excess of income over this level automatically deprives the person of the right to the simplified tax system, and this is the most common reason indicated in the standard message.
- The organization does not have internal structural divisions - representative offices or branches, which are separately entered in the constituent documents.
- The organization does not conduct activities in which the application of the simplified tax system is impossible, for example, it is not a bank, pawnshop, casino or gambling house, it is not engaged in the production of goods subject to excise duty (a detailed list is determined by article 346.12 of the Tax Code).
- In no tax (reporting) period the share of other companies in this organization exceeded 25%.
- The maximum average number of employees, including part-time workers and employees on civil law contracts, did not exceed 100 people. Persons with whom copyright agreements or lease agreements have been concluded are not considered.
- The residual value of the firm's fixed assets does not exceed 150 million rubles (the valuation method is based on the data).
- The payer for the object of taxation “income” is not a member of a simple partnership and has not entered into a property trust agreement.
Violation of any of these points is a reason for the transition from the simplified tax system to any other taxation system, most often to the main one. At the same time, taxpayers are not required to pay interest and penalties for delays. tax payments during the quarter during which the transition to the new system was carried out - article 346.13 of the Tax Code of Russia.
Basic actions
In order to correctly switch from the simplified tax system to another form of taxation, while avoiding problems, it is necessary to submit in a timely manner to the tax notification about the loss of the right to use the simplified tax system, a VAT declaration for the quarter in which the right to “simplified taxation” was lost, etc. In addition, you may need to provide other documents.
Operations with documents
A message about the loss of the right to a simplified tax system must be submitted no later than 15 days after the expiration of the right to the simplified tax system in reporting period-the block. It is necessary to attach a declaration according to the simplified tax system, but it can be submitted later, by the 25th day of the month following the reporting period.
After that, the company automatically switches to the main tax system. And must provide in tax return for VAT (value added tax) for the quarter in which the right to the simplified taxation system was lost (no later than the 25th day of the next month).
Also, a profit tax declaration is filed, also for the quarter in which the right to "simplified tax" was lost. If it is I, II or III, then no later than the 28th of the following month, if IV - then until 28 March of the next year, and this will be a declaration for the whole year.
Additionally, if the organization has on its balance sheet property that is separately taxed based on their book value, then a declaration on property tax... The deadline for filing this declaration depends on local regional legislation, namely, on whether they provide for reporting periods-quarters.
If yes, then the property tax declaration is submitted by the 30th day of the month following the quarter, if not (and also if the simplified tax system has ceased to be applied in the 4th quarter) - until March 30 of the next year.
Payment of taxes
Taxes on the simplified tax system in case of loss of the right to it are paid for the entire year, but in fact only for the period in which the company lost this tax relief... So, if the loss occurred starting from the second quarter, then the tax on the simplified tax system for the year is calculated only based on the data for the first quarter. In case of loss from the 3rd - for half a year, and so on.
It applies the basic tax system, and the first taxes on it are paid at the end of the quarter in which there was a loss of the right to the "simplified tax".
Thus, VAT is paid in the amount of one third of total amount, but MONTHLY, within 3 months of the quarter following the one for which VAT must be paid, no later than the 25th day of each month. For example, VAT calculated for II 1st quarter, it is paid as follows: 1/3 in October, 1/3 in November, 1/3 in December (up to the 25th day of each month).
Income tax is paid in quarterly advance payments, but no later than 27 days of the month following the last reporting quarter... So, for the first quarter "for profit" will have to be paid before April 28. But in the case of the 4th quarter, income tax is payable before March 28 of the new year, and it is calculated from October 1 to December 31.
The timing and procedure for paying property tax depend on legislative framework the region of Russia where the payer is registered.
Nuances of accounting
The transition to a common taxation system obliges enterprises to charge additional VAT on their goods and services, but at the same time gives the right to submit VAT charged by suppliers for refund.
Immediately after the transition to OCH, it is necessary in, written out to customers, on a separate line mention VAT. If the company has not practiced issuing invoices before, they will have to start forming them, since they are the basis for the company's clients to apply to the tax office.
VAT is added to the original cost of services rendered, work performed or goods supplied, as well as advances paid by buyers.
VAT payable is required. If a situation has occurred when the supply contract was concluded in one quarter, when the simplified tax system was in effect, and the delivery under it was carried out in another, when the company switched to OSNO, then it is necessary either to agree with the second party to change the price of the contract (with VAT added to it) , or pay this tax from the enterprise budget.
If the enterprise switches back to the simplified tax system in the next quarter, then the VAT on goods, services or works has to be restored, but this can be done only on the condition that the subject of value added tax - the goods and works themselves - has not yet been used in any way.
The restoration is carried out in the period immediately preceding the return to the simplified tax system, the restored VAT is referred to as "Other expenses".
Registration of a notification about the loss of the right to use the simplified tax system
This message is written on a standard form according to the form No. 26.2-2, which can be obtained at the local branch of the Federal Tax Service or taken in 1C 8. The document is filled out either by hand in block letters or in any other machine-readable (suitable for recognition by a scanner) method.
Filling procedure:
- Inspection code of the Federal Tax Service, in which it is registered.
- The name of the LLC or the surname, name and patronymic (if any) of an individual entrepreneur.
- Payer sign.
- Date of transition to the new taxation system (implied DOS).
- Clauses of Articles 346.12 and 346.14, which were violated, as a result of which there was a forced transition to DOS.
- The period is indicated.
- At the very bottom, the full name of the head of the paying organization or again the full name of the individual entrepreneur is put down, the signature and the date of composing the message are put.
Such a message is either submitted personally by the taxpayer (individual entrepreneur, the head of the company or his trusted employee), or sent to the Federal Tax Service Inspectorate in electronic form.
Mid-year option
If an organization “got out of bounds” and found itself forced to switch from the simplified tax system to the tax system in the middle of the year, for example, in the third quarter, then it immediately turns out to be a payer of VAT and income tax. In this regard, collisions often arise.
The most common situation - when an organization entered into an agreement with a clearly specified price, for example, for the supply of goods in a quarter, when the STS was in effect, and the contract was fulfilled - the goods were delivered - was in another quarter, when taxes were actually calculated according to the STS.
In this case, the procedure for accounting for debit and credit is regulated by article 346.25, paragraph 2 of the Tax Code, and is as follows:
- Income from any proceeds received for the provision of services, the sale of goods, rights to real estate, etc. during the period of the “simplified taxation” period, which were not paid BEFORE the date of transition to DOS, are recognized as income and are subject to income tax on an accrual basis.
- Any expenses of the organization that were planned under concluded contracts and other immutable obligations during the “simplified” procedure, but had not yet been paid at the time of the transition to DOS, are recognized as expenses, unless Chapter 25 of the Tax Code implies otherwise. The composition of expenses may include only those specified in article 346.16 of the Tax Code.
In any case, when switching from STS to OSNO, income tax is applied using the accrual method, since only this option is provided for by law.
The following rules apply to VAT. If at the time of the transition from the simplified tax system to the OSNO (at the same time the obligation to pay VAT is formed), the organization had any contract for the supply of goods or the performance of work that has not yet been performed, the organization has the right to change the price of the contract without changing the total amount , i.e. simply by allocating VAT from there by reducing its own profits. It is not possible to impose additional VAT on the price of an already concluded agreement.
Effects
The main consequences of an unplanned loss of the right to the simplified taxation system is the need to pay separately income tax and value added tax, as well as in some cases - on property, which leads to complication tax reporting enterprises, loss of profit due to additional taxes and complications of relations with counterparties, contracts with which were concluded without VAT, with the expectation of a different amount of revenue and other taxation.
Organizations and entrepreneurs applying the simplified taxation system can voluntarily change the regime. Sometimes it is necessary to leave the simplified tax system due to legal requirements. In 2019, this also becomes relevant if the individual entrepreneur decided to become self-employed, and earlier he used the simplified tax system. Let us consider in what cases and in what form a notice of termination of the use of the simplified tax system is filled out.
Reasons for leaving STS
Companies, individual entrepreneurs can change the taxation system from a simplified one to another:
independently, at the will of the taxpayers themselves (for example, if it is more important to be on OSNO and pay VAT to conclude government contracts or work with counterparties);
due to the requirements of the Tax Code of the Russian Federation.
as mentioned above, the individual entrepreneur decided to switch to a tax on professional income (tax for the self-employed). In a letter dated December 26, 2018 No. SD-4-3 / [email protected] the tax authorities explained that within a month from the date of the transition to the "self-employed" tax, it is necessary to submit a notice of termination of the application of the simplified tax system.
Regulates the procedure for refusal from STS. 346.13 of the Tax Code of the Russian Federation. In any case, the taxpayer is given 15 days to file a notification from the day he changed the regime, stopped carrying out activities under the “simplified system” or after the end of the quarter when he lost the right to it. You can return to the USN again no earlier than in a year, with the beginning of a new tax period (i.e., a calendar year).
Mandatory mode change
The taxpayer is obliged to inform the tax authorities about the impossibility of further application of the simplified tax system when:
Income exceeded the limit specified in tax legislation(150 million rubles in 2019).
The number of personnel in the company / individual entrepreneur exceeded 100 people.
The residual value of the company's fixed assets has become more than 150 million rubles.
The branch was opened.
The share of participation of other companies has become more than 25%. This restriction does not apply to:
- non-commercial enterprises of consumer cooperation;
- firms consisting of 100% of deposits public organizations disabled people with more than half of the employees with disabilities and their salary more than ¼ of the total payroll;
- business communities and business partnerships established by scientific and educational organizations, based for the implementation practical application results of intellectual activity or other scientific developments.
The organization took up activities in which it is impossible to apply the simplified tax system (for example, it began to produce an excisable group of goods or runs a gambling business).
That is, it will be necessary to notify the tax authorities if the conditions for the use of the special regime specified in Art. 346.12 of the Tax Code of the Russian Federation. In this case, the Federal Tax Service Inspectorate must send a message about the loss of the right to the simplified tax system in the form 26.2-2 (order of the Federal Tax Service No. ММВ-7-3 / 829 dated 02.11.2012). The organization / individual entrepreneur are considered to have lost the right to the simplified tax system from the 1st of the quarter when the violation was committed.
Regime change voluntarily
In the interests of the company, it is quite possible to change to another USN regime on its own, but it is allowed to do this only from the beginning of the next tax period, in other words, from January 1. 15 calendar days are allotted for filing a notice of termination of the simplified tax system (to switch to another mode). That is, the term for voluntary refusal is until January 15 of the year in which the tax change takes place. Since it is impossible to change the simplified regime in the middle of the year at the request of the company's management, being late with the notification, it will be necessary to continue working on the simplified tax system until the beginning of next year. In this case, the notification is filled in according to Form 26.2-3 (approved by the same order of the Federal Tax Service No. ММВ-7-3 / 829).
If the individual entrepreneur / company completely ceases to carry out activities for which the "simplified" procedure was applied, but at the same time it is not liquidated, but continues to work in other areas, it is necessary to submit a notification to the Federal Tax Service Inspectorate of the termination of activities under the simplified taxation system in the form 26.2-8. This must be done within 15 days after the termination of such activities. We will tell you more about this form later.
When Notice Is Not Required 26.2-8
You do not need to submit Form 26.2-8 "Notice of termination of business activity under the simplified tax system" if:
for “simplified” types of business, it is planned to switch to another special regime or OSNO;
the taxpayer "flies" from the simplified regime;
ceases entrepreneurial activity SP / the company is liquidated.
In the event of a complete suspension of all types of activities and the closure of the company, the entrepreneur / company is not obliged to submit to the tax authorities the established form specifically for the simplified taxation system, since they send a separate application for the termination of all activities, on the basis of which information about the closure is entered into the state register.
Notification Form 26.2-8
To notify the tax inspectorate about the termination of the USN-activity, a notification has been introduced - a special form 26.2-8. It is served in its territorial IFTS.
The notice of termination of the USN 2019 (the form can be found below) is applied on the basis of the order of the Federal Tax Service dated 02.11.2012 No. ММВ-7-3 / [email protected](Appendix No. 8).
Below is a sample of how to fill out Form 26.2-8.
Notice 26.2-8: sample filling
You can submit notification 26.2-8 to the IFTS in any of the following ways:
Electronically;
By mail in a valuable letter with an inventory;
Personally (by an authorized person).
In addition to a mark of receipt on the second copy when submitting the form in person, or sending a receipt when sending it via the Internet, the IFTS does not issue any other documents in response. That is, it is understood that the company itself notifies the fiscal authorities of the termination of the "simplified" types of activities (notification nature), no preliminary decision by the tax authorities is required.
Upon the occurrence of certain circumstances, companies or individual entrepreneurs who have switched to the simplified tax regime lose the right to apply it. In this article, we will consider when there is a loss of the right to use the simplified taxation system in 2020.
When a company or individual entrepreneur switches to the simplified tax system, it is envisaged that it will work without VAT. In addition, counterparties will not need to issue invoices, or there will be no need to allocate VAT when issuing them. However, not all counterparties trust companies and entrepreneurs and require confirmation that the taxpayer really can not allocate VAT and should not pay this tax. The legislation does not provide for the need for taxpayers to confirm the right to use the simplified tax system to their counterparties. But sometimes it is not superfluous to do this, as it often helps to maintain a relationship with customers. The right to use the simplified tax system for both entrepreneurs and individual entrepreneurs is confirmed by the following documents:
- A copy of the notice of the application of the simplified taxation with the mark of the Federal Tax Service. The taxpayer sent this notification to the tax office when he switched to this special regime.
- A copy of the first sheet STS declaration, marked with the Federal Tax Service.
- A copy of the letter from the Federal Tax Service on the application of the simplified tax code (form 26.2-7).
Conditions for the transition to the simplified tax system
In order for a company to switch to a simplified tax regime, the following conditions must be met:
- the company's income for the tax period must be no more than 150 million rubles;
- residual value of fixed assets (according to accounting data) is not more than 150 million rubles;
- the average number of employees for the tax period is no more than 100 people;
- the share of participation of other companies in the authorized capital of the company is no more than 25%;
- the company should not have branches (but it is allowed to have representative offices).
Criteria for the transition and application of the simplification | Index |
Number of employees | Up to 100 people |
Residual value of fixed assets | Up to 150 million rubles. |
Share of participation of other organizations | Up to more than 25% |
Income limit for the use of simplified taxation system | Up to 150 million rubles. |
Limit for switching to simplified taxation system from January 1, 2020 | Up to 112.5 million rubles. (from January to September 2018) |
Branches | Only presence of representative offices is allowed |
In the event that at least one of the listed conditions is not met, companies and entrepreneurs have the right to apply the simplified tax system.
Important! The entrepreneurs are obliged to observe the limit on the residual value of fixed assets only for the application of the simplified procedure. Entrepreneurs have the right to switch to this tax regime even if the value of their fixed assets exceeds the stipulated limit.
These limits are provided for both those companies that are just planning to switch to the simplified tax system, and already for those who have switched to this regime. The transition to the simplified tax system depends on the amount of income, which should not exceed the established limit.
Who is not entitled to apply the simplified tax system in 2020
The use of the simplified tax system is prohibited for:
- organizations that have branches;
- banks and insurance companies;
- pawnshops;
- non-state pension and investment funds;
- market participants valuable papers(at the professional level);
- engaged in the production of excisable goods and the extraction / sale of minerals (the exception is widespread minerals);
- organizations that organize and conduct gambling;
- notaries (in private practice), lawyers;
- organizations - participants in production sharing agreements;
- employing entrepreneurs, applying the unified agricultural tax;
- organizations in which the share of participation of other companies is more than 25%;
- budgetary and state institutions;
- foreign companies;
- companies and individual entrepreneurs that did not inform about the transition to the simplified tax system in due time;
- microfinance companies;
- private recruiters engaged in job placement activities.
Limit on the transition to the simplified tax system
For companies and individual entrepreneurs on the simplified tax system, a certain income limit is established, which they should not exceed. If a taxpayer in one of the periods of the year exceeds the established maximum, then he loses the opportunity to conduct his activities on the simplified tax system. Until 2020, according to the simplified system, a limit for 2020 has been set for organizations in the amount of 150 million rubles. That is, 2020 did not bring changes in the established amount of income for simplified persons.
Important! In the case of calculating income in order to check compliance with the limit, it must be remembered that only income from sales, advances, and extraordinary income... That is, those incomes that are recorded in the ledger.
Not subject to accounting:
- income according to Art. 251 of the Tax Code of the Russian Federation;
- temporary income;
- transfers from controlled foreign organizations taxable on profits, etc.
A newly created company can switch to simplified system already from the moment of its creation. To switch to the simplified tax system, companies must remember that there is a special regulated income provided for by the Tax Code of the Russian Federation.
For 2020, the limit for the simplified taxation system is as follows: the company's income for 9 months (from January to September 2018) must be no more than 112.5 thousand rubles. That is, the specified value is the size of the maximum possible revenue. Moreover, this limit will not be indexed until 2020. This means that companies whose revenue for the first 9 months of 2020 will not exceed the set amount will be able to exercise the right to switch to the simplified tax system.
Revenue limit for 2020
The limits that are set for revenue for companies on the simplified tax system are as follows. For companies switching to the simplified tax system, a revenue limit is set, which should not exceed 112.5 million rubles. When comparing the restrictions on revenue with the simplification in 2020 with previous years, we can conclude that the system is now more loyal, since the increase in the limit compared to previous periods was almost 2 times.
Loss of the right to apply the simplified tax system in 2020
All issues related to the simplified taxation system are regulated by Ch. 26.2 of the Tax Code of the Russian Federation. Loss of the right to apply STS in 2020 occurs in the following cases:
- at the end of the tax period, income exceeded the established limit of 150 million rubles;
- the average number of personnel exceeded 100 people;
- Fixed assets cost of fixed assets exceeded the limit of 150 million rubles.
The fact that the taxpayer has lost the right to apply the simplified tax system must be notified to the Federal Tax Service within 15 days after the end of the reporting period. We remind you that under the reporting period for tax simplified tax understand 3, 6 and 9 months. That is, it is necessary to inform the tax office in following dates: until April 15th, July 15th and October 15th.
Answers to common questions
Question: Our organization fits all necessary criteria, which allow the application of a simplified taxation system. But in the first quarter the average number of employees was 61 people, in the second quarter - 85 people, and in the third quarter - 105 people. That is, from the 4th quarter we have to switch to OSNO? Has our company already lost the right to use the simplified taxation system?
Answer: According to the data provided by you, it is necessary to calculate the average number of employees for 9 months. Based on the presented values, the average headcount is (61 + 85 + 105) / 3 = 84 people. That is, the average headcount for 9 months is 84 people, which means that you can continue to apply the simplified tax system.
Question: Our company is evaluating the possibility of the right to transfer to the simplified tax system. However, on the balance sheet of our company there are objects of external improvement that exceed the stipulated limit of the cost of fixed assets. Do we have the right to switch to the simplified tax system?
Answer: Objects of external improvement in accounting are registered as fixed assets. However, they are not subject to depreciation. Therefore, when calculating the cost of OS for the transition to USN objects external improvements are not subject to accounting.
Question: Is it necessary to include external part-time workers when determining the average number of employees?
Answer: It is necessary, and when calculating the average number of employees, it is necessary to take into account not only external part-time workers, but also those employees with whom GPC contracts are concluded. That is, the average number of employees consists of: full-time employees, external part-time workers and employees hired under a GPC contract to perform certain work.