The tax paid in connection with the use of standard. Restrictions on the transition and use of usn
Firms and individual entrepreneurs are required to comply with STS limits in order to work in this tax regime. Let's see what restrictions are set for 2019.
Attention! These documents will help you switch to “simplified” in accordance with all legal requirements:
Firms and entrepreneurs that comply with STS limits and apply this regime are required to submit a declaration. Fill it with the BuhSoft program. The report is always on the current 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 for free:
Fill in the application for STS online
Types of restrictions on the simplified tax system
The legislation provides for five types of restrictions on the simplified tax system in 2019:
- The amount of income for the tax period (calendar year).
- The number of employees hired.
- The 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 coefficient-deflator participated in the calculation of the income limit. It was multiplied by the maximum allowable income. From 01/01/2017 to 01/01/2020, the coefficient-deflator is not used.
STS income limit for 2019
For the transition from 2019 to the STS, the maximum amount of income should not be higher than 112.5 million 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. It is necessary to focus on it in 2018 as well.
Incomes are determined on the basis of tax accounting indicators. That is, according to the data reflected in the book of accounting for income and expenses. When calculating the marginal revenue amount, consider:
- income from sales, which are determined in accordance with Article 249 of the Tax Code (Paragraph 2, Clause 1, Article 346.15 of the Tax Code);
- non-operating income that is recognized in accordance with Article 250 of the Tax Code (Paragraph 3, Clause 1, Article 346.15 of the Tax Code);
- advances received, if before switching to the “simplified tax system” profit tax was calculated on an accrual basis (subparagraph 1 clause 1 of article 346.25 of the Tax Code).
In the revenue limit for 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 revenue 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 the simplified tax system in 2019 does not include:
- income 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 special regimes, is set only in relation to income received from activities on simplification (clause 4.1 of article 346.13 of the Tax Code)) ;
- “simplifications” received at the time of application, but taken into account when calculating income tax before switching to the simplified tax system (for a company and individual entrepreneurs who switched to “simplified tax” from the general taxation system (subparagraph 3, paragraph 1, article 346.25 of the Tax Code));
- stipulated by Article 251 of the Tax Code (Subp. 1 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, paragraph 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);
- utility bills received from homeowners (residents) for transfer to resource-supplying organizations (such income is not taxed by the HOA, TSN, management organizations, as well as from gardening, housing, gardening, country cooperatives) (subparagraph 4, paragraph 1.1 Article 346.15 of the Tax Code);
- accrued (recognized in accounting), but not actually received income (for example, rent that did not go to the current account, or property that was not transferred by the counterparty under the 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).
Example of calculating the income limit for 2019
Consider the procedure for calculating the marginal value of income on the example of a trading company.
Example
The company is engaged in wholesale and retail trade. With retail, she pays UTII. In relation to wholesale operations from January 1, 2019 applies a “simplification”.
For the nine months of 2019, the company received the following revenues:
- 50 million rubles. - revenue from sales in wholesale trade;
- 18 million rubles - revenue from sales in retail;
- 9 million rubles - non-operating income;
- 6 million rubles - advances received during the application of the general taxation system.
The amount of income that is taken into account to determine the possibility of using simplification in the IV quarter of 2019 is:
50 million + 9 million + 6 million \u003d 65 million rubles.
This amount does not exceed the limit for the simplified tax system (150 million rubles). This means that the limit for USN 2019 is met.
All other indicators affecting the use of “simplified” are not violated. The company has the right to remain in special mode.
In the IV quarter of 2019, revenues amounted to:
- 53 million rubles - revenue from sales in wholesale trade;
- 1.5 million rubles. - revenue from sales in retail;
- 33 million rubles - non-operating income.
The accountant determined the income for 2019 as follows:
65 million + 53 million + 33 million \u003d 151 million rubles.
Since in the IV quarter the total amount of income on an accrual basis since the beginning of the year exceeded the ceiling (150 million rubles), from October 1, 2019, the organization lost the right to use simplifications.
STS income limit for 9 months
If you plan to switch to “simplification” from 2019, the income limit for the first nine months of this year should not exceed 112.5 million rubles. This restriction also applies in 2018. Deflator coefficients until 2020 do not apply.
For new companies, the limit on the marginal amount of income does not apply. It is enough for them to submit a special notice.
Newly created organizations can apply the “simplification” from the moment of registration with the tax office. Organizations resulting from the reorganization are also considered newly created. Therefore, they are subject to a similar procedure (letter of the Ministry of Finance of Russia dated February 13, 2015 No. 03-11-06 / 2/6553). For example, an LLC resulting from the transformation of an AO is entitled to apply the “simplification” from the date specified in the certificate of tax registration of the LLC. To this end, an appropriate notification should be submitted to the inspection. Inspection must be notified even if the organization’s predecessor also applied this special mode.
Organizations that apply the general taxation system or the Unified Social Tax Tax can switch to “simplification” only from the beginning of the next calendar year.
Organizations applying UTII can switch to the simplified tax system:
- on their own initiative - only from the beginning of the next calendar year;
- upon termination of activities subject to UTII - from the beginning of the month in which they ceased to be payers of UTII;
- if the average number of employees is exceeded or if the structure of the authorized capital is violated, only from the beginning of the next calendar year, provided that by this time the violations are eliminated.
STS limit for 2019 on the value of fixed assets
Be careful if you decide, as a small business, to accrue depreciation of fixed assets once a year - December 31 (paragraph 19 of PBU 6/01). The residual value will decrease only at the end of the year. The limit must 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 depreciable property value is close to the limit.
Entrepreneurs on the "simplified" has the right not to take into account the requirement for the cost of fixed assets. They do not keep accounting and do not determine the residual value. But if, when applying the simplified tax system, the property restriction is violated, then both individual entrepreneurs and organizations lose their right to special regime. Therefore, it is necessary to track the residual value of the OS and keep a record of them.
The number of staff as a limit on the simplified tax system
The limit for employees is 100 people. In order not to “fly off” from “simplified”, check the restriction quarterly. Take into account the average population. Define it, guided by the instructions for filling out form No. P-4.
In the average number include:
- average number of employees;
- average number of external part-timers;
- the average number of employees performing work under GPC agreements.
Take the average number from the statistical reporting forms that are submitted to the statistical authorities:
- form PM “Information on the main indicators of the small business” - for small enterprises;
- form No. P-4 - for other organizations (except small ones).
STS restriction by branches
A legal entity that has branches cannot use the simplified form. The presence of representative offices does not interfere with the transition to special regime (subparagraph 1, paragraph 3, article 346.12 of the Tax Code).
STS share limitation
Companies in which the direct participation share of other legal entities is more than 25% cannot apply STS. However, the ban does not apply:
- for companies whose authorized capital consists entirely of contributions from public organizations of persons with disabilities, the average number of people with disabilities in which is at least 50% of the total staff, and their share in the payroll fund is at least 25%;
- NPOs, including NPOs of consumer cooperation, as well as organizations whose sole founders are consumer societies and their unions;
- GUPs and MUPs;
- legal entities whose authorized capital is more than 25% owned by the state (constituent entities of the Russian Federation, municipalities, government of the Russian Federation, governments of foreign states);
- legal entities that are created by budget and autonomous scientific institutions or educational organizations of higher education, which are budget or autonomous scientific institutions for the practical application (implementation) of the results of intellectual activity, the exclusive rights to which belong to the founders of these organizations.
Table of limits on the simplified tax system established for 2019
All limit values \u200b\u200bfor 2019 we have collected in the table.
- Read on the link who is a small business in 2019.
- Find out the latest changes by
Which significantly influenced the activities of the "simplisticists" until 2020. Consider the changes in the simplified tax system.
Thanks to changes in the simplified tax system, more companies and individual entrepreneurs (hereinafter referred to as IP) will be able to work on the "simplification". Taxes are now entitled to pay third parties. In addition, technical amendments and clarifications have been made.
Changes in the simplified tax system regarding the maximum amount of income for 9 months
The income limit 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 account" from January 1, 2018 (Information of the Federal Tax Service of Russia "On the change from January 1, 2017 of the income threshold for the transition to the simplified tax system").
For organizations that switched to the STS from January 1, 2017, the income for the nine months of 2016 is not more than 59.805 million rubles (marginal revenue is 45 million rubles (as amended until 01.01.2017), increased by a deflator coefficient (in edition until 01.01.2017), established for 2016 in the amount of 1.329 ((hereinafter - Order No. 772))).
It should be noted that for the period from 2017 to 2019, the norm on indexing the marginal amount of income, which allows switching to the simplified tax system ((hereinafter - Law No. 243-FZ)), was 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 on the value 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 “simplification” from January 1, 2017 ().
Note that, initially, lawmakers wanted to increase the limit to 1 billion rubles (draft Federal Law "" (prepared by the Ministry of Finance of Russia on March 25, 2016)), but officials considered this inappropriate, since an increase could lead to a reduction in tax revenues to the budget ().
STS changes for the annual income limit
The marginal amount of income for the tax period (calendar year ()) has been increased to 150 million rubles, above 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 marginal revenue was 60 million rubles (as amended until 01.01.2017) increased by the deflator coefficient (as amended until 01.01.2017) set for 2016 . in the amount of 1,329 ()).
For the period from 2017 to 2019, the norm on indexing the marginal amount of income, which allows the use of STS (), was suspended.
For 2020, the coefficient-deflator 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 Institute of Independent Qualification Assessment for compliance with professional standards was introduced. This is a procedure for confirming compliance of an employee’s qualifications with the provisions of a professional standard or qualification requirements established by federal laws and other regulatory legal acts ((hereinafter - Law No. 238-ФЗ)).
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, professional training and retraining of employees ().
The employer is obliged to keep documents confirming the costs of passing an independent assessment of qualifications throughout the term of the contract for the provision of such services and one year of work for the employee who has been evaluated, but not less than four years.
Changes in the payment of taxes by another person
From November 30, 2016, tax payment may be made for a taxpayer by another person. Moreover, this person does not have the right to demand a refund of the amount paid from the budget system of the Russian Federation (as amended by Law No. 401-FZ). Since 2017, this rule also applies to insurance premiums (). The purpose of the innovation is to improve the fulfillment of the obligation to pay taxes and insurance premiums.
The legislator specified how to take into account transfers to the budget made by third parties. They are reflected in expenses in the amount actually paid by the taxpayer when paying off a debt to a third party. In the presence of arrears in the payment of taxes, fees and insurance premiums, the costs of its repayment shall be reflected within the limits of the actually repaid debt 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 empowered to provide two-year “tax holidays” for newly registered entrepreneurs ().
Secondly, during the period of the zero rate, entrepreneurs with the object "income reduced by the amount of expenses" do not pay the minimum tax () (1% of income), because the minimum tax is not applied with the object "income" ().
Thirdly, the types of activities in the production, social and scientific fields in respect of which a zero rate is established are determined on the basis of the All-Russian Classifier of Economic Activities OKVED2 (OK029-2014 (NACE Rev. 2) (adopted and put into effect (hereinafter - the 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 has expired since January 1, 2017 (;).
Marina Kosulnikova, chief accountant of the company "Galan"
A simplified taxation system (STS) with the Income object is the easiest tax regime to use with minimized tax risks, recommended for small and medium enterprises. However, before switching to this seemingly so attractive regime, the manager and accountant should think twice and take into account some important nuances. We’ll tell you about who is allowed to use it, about the tax rate and limits, as well as how to keep records.
The simplicity of the regime under consideration consists in a simple procedure for determining the tax base - all receipts in cash and in kind for the sale of products (goods, services, work) and in connection with non-operating income. The organization of their accounting for payment, or on a cash basis, is usually not difficult even for novice accountants.
Nevertheless, one should know the specifics of the company and the rules for determining the tax base (Article 346.17, part 2 of the Tax Code).
Simplification can be used by organizations that meet the following criteria:
- Employees - less than 100 people.
- 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, Article 346.12, Part 2 of the Tax Code).
- Included in the state register of small businesses.
Until January 1, 2017, the coefficient-deflator participated in the calculation of the limit. It was multiplied by the maximum allowable income. Until 01/01/2019, the deflator coefficient is not used.
The simplified regime can be applied by individual entrepreneurs subject to the same conditions, with the exception of paragraphs 4 and 5, which are not related to IP.
For the STS, the reporting period is a quarter, and the tax period is a calendar year.
STS rate with the Income object
The tax rate for a simplified tax system with such an object, established by federal law, is 6%.
Regional authorities have been given the right to make changes in the value of the specified rate in the range from 6 to 1%. Newly registered entrepreneurs with a production or social profile by type of activity may apply a zero rate for two tax periods, if such a rate is valid in their region.
For example, the STS “Revenues” rate (St. Petersburg, 2020) is 6%. From 01/01/2016 until 01/01/2021 in St. Petersburg there is a zero rate for newly registered individual entrepreneurs with a production and social focus. The list of activities permitting the application of the USN zero rate for individual entrepreneurs is established by the Law of St. Petersburg dated 10.06.2015 No. 329-62.
To apply the zero rate on the simplified tax system, there is a limit on the number of employees of individual entrepreneurs and it should not exceed 15 people.
Revenue forecast for the transition to simplification
On a simplified taxation system, or simplified tax system, the maximum income for 2020 should not exceed 150 million rubles for the reporting period.
When deciding on the transition to a simplified taxation system, it is necessary to accurately determine the revenue for the coming calendar year and send a notification to the tax one. Otherwise, exceeding the revenue indicator of the maximum for the STS size of 150 million during the year will lead to the loss of the right to use the special regime under consideration. The accountant will have to recalculate all taxes on the basis of the DOS, starting from the date when this happened. The recalculation procedure is rather laborious and poorly regulated, therefore it is better not to be mistaken in the amount of income for the next calendar year, if you plan to switch to simplification.
When switching to the simplified tax system 2020, the income limit can be predicted based on the results of 11 months of the current year. With a uniform receipt of payments, revenue for 11 months should not exceed 137,500,000 rubles. The income limit for USN in 2020 does not include: income 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 special regimes, is set only for money received from activities on simplified (clause 4.1 of article 346.13 of the Tax Code));
Any use of materials is allowed only with a hyperlink.
If the receipts are seasonal or project in nature, then the revenue indicator must be provided based on the forecast of cash receipts under the concluded contracts.
The performance of the previous year can be taken into account under similar business conditions in comparable periods. If the financial and economic activity of the enterprise has changed significantly, then revenue should be determined for the coming calendar year based on forecast calculations.
The maximum income on the simplified tax system in 2020
Organizations applying the simplification should organize revenue control for compliance of the amount of revenue with the maximum value for the simplified tax system: 150 million in 2020.
Such control is easily implemented in the tax register “Book of income and expenses (KUDiR) with a simplified taxation system”, which is filled with an accrual basis. To exercise control, KUDiR should be generated and archived in digital or paper form monthly.
At borderline profit margins, when the amount begins to approach the limit value for this tax regime, monitoring the revenue indicator on a daily basis should be organized. This is due to the fact that the loss of the right to use simplifications is applied from the beginning of the quarter in which the indicator exceeded. An organization that has lost the right to use the simplified tax system in the middle and at the end of a quarter is considered to be using the Special Purpose Tax System from the 1st of the current quarter with all the ensuing consequences, including the preparation of primary documents. According to the law, invoices must be issued within 5 days from the date of shipment. This means that for the entire tax period for VAT, which includes the loss of the right to the simplified tax system, invoices cannot be issued. And the organization will have to pay VAT from its own funds.
The Decree of the Federal Antimonopoly Service of the Volga Region dated May 30, 2007 No. А12-14123 / 06-С29 and the determination of the Supreme Arbitration Court of the Russian Federation dated August 6, 2007 No. 9478/07 contain an opinion and raise the question of the organization’s right to issue invoices for the entire period in which loss of the right to simplification, but this position will have to be defended by the tax authorities on their own.
Tax accounting policy of the simplified tax system "Revenues" (2020, sample)
According to general rules, a tax accounting policy is drawn up in cases where the legislation provides a choice of a particular method for determining the tax base. The procedure for revenue recognition in the simplified tax 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 under the simplified tax system with the “Income” object can be omitted.
In the case of drafting in the tax policy, it is enough to indicate that:
Accounting for income in connection with the application of the simplified tax system is carried out in the tax accounting register KUDiR, the form of which is given in the appendix to the order on accounting policies.
The simplified tax system or, as it is called in abbreviated form, the simplified tax system or “simplified tax system” is one of the special tax regimes listed in. The procedure for applying the simplified tax system by taxpayers is regulated by Chapter 26.2 of the Tax Code of the Russian Federation “Simplified Taxation System”.
In general, the “simplified woman” is focused on small business representatives, as it allows:
- reduce the tax burden;
- keep a simplified record.
These two main advantages explain the popularity and prevalence of this special mode.
Therefore, if an organization (or an individual entrepreneur) considers that this tax regime is suitable for it, then it can switch to it in the manner established by the Tax Code.
2. UTII payers who ceased to be them due to reason (para. 4):
- the abolition of "imputation" in the relevant territory;
- termination of “imputed” activities and the beginning of the conduct of activities that are not subject to UTII;
- non-compliance with the requirements of UTII.
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 on the transition to the simplified tax system;
- restrictions for further use of the simplified tax system.
Please note that the list of current restrictions is closed. That is, no other conditions can impede the use of this special mode.
Income cap
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 that should not exceed the limit value. Moreover, this restriction 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 until November 20 sets and publishes in the "Rossiyskaya Gazeta" a deflator coefficient for the next calendar year (Clause 2 of Order of the Government of the Russian Federation of December 25, 2002 No. 1834-r,).
Note!
The norm (as amended by the Federal Law of December 29, 2015 No. 386-ФЗ) allows other options and terms for establishing a deflator coefficient for the next year (for example, federal law after November 20 of the current year).
The table below shows the sizes of deflator coefficients and the corresponding marginal values \u200b\u200bof income for the transition to the simplified tax system by years.
Table 1 - Deflator coefficients and marginal incomes for years used in the transition to the simplified tax system
The year from which the transition to the simplified tax system is planned | Indexable marginal revenue for transition to the simplified tax system, rub. | Indexed marginal revenue for the transition to the simplified tax system, rub. (gr. 3 x gr. 4) | Base | ||
since 2017 | 2016 year | 1,329 | 45 000 000 | 59 805 000 | Clause 2 of Article 346.12 of the Tax Code |
since 2016 | 2015 year | 1,147 | 45 000 000 | 51 615 000 | Clause 2 of Article 346.12 of the Tax Code |
since 2015 | year 2014 | 1,067 | 45 000 000 | 48 015 000 | Clause 2 of Article 346.12 of the Tax Code |
since 2014 | year 2013 | 1 | 45 000 000 | 45 000 000 | Federal Law of June 25, 2012 No. 94-ФЗ; Clause 2 of Article 346.12 of the Tax Code |
Example 2.
Motor LLC is engaged in the wholesale of spare parts and provides services for the transport of goods by its own vehicles (the organization has 15 cars). In relation to the first type of activity, the Company applies a general taxation system, the second type of activity is transferred to UTII.
On January 1, 2016 Motor LLC decided to switch to the simplified tax system. The total revenue of the organization for 9 months of 2015 amounted to 53 million rubles, including:
- 50 million rubles - from activities taxed under the basic tax assessment;
- 3 million rubles - from activities subject to UTII.
Is Motor LLC entitled to switch to the simplified tax system 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 switching to the simplified tax system, the deflator coefficient for 2015 was set at 1.147. In order for the organization to be able to switch to the “simplified system” from 2016, its income for 9 months of 2015 should not exceed 51,615,000 rubles. (\u003d 45,000,000 rubles. X 1,147).
Motor LLC, this condition is met, since the income received from activities on the OSNO in the amount of 50 million rubles, did not exceed the established limit. Although the total income went beyond its scope.
End of example
If, before switching to the simplified tax system, the taxpayer used UTII
If the organization decided to change (voluntarily or forcedly) one special UTII special mode to another - STS, then it does not need to calculate its income for 9 months. The income limit is not applicable in this case. This is indicated by the fact that allows one to take into account in the calculations the incomes only from those types of activities that are taxed under the framework of the general tax assessment.
An organization that works on the “impute” does not have such income.
Example 3.
LLC Romashka is engaged in the retail trade of household chemicals in the territory of the N-th municipal district using the tax system in the form of UTII in relation to this type of activity.
The company decided from the beginning of 2016 to switch to the simplified tax system. For this purpose, the organization does not need to determine its income for 9 months.
End of example
If the taxpayer already applies the simplified tax system
Organizations and individual entrepreneurs who are already working on the "simplification" must comply with the income limit established by paragraph 1, so as not to lose the right to use the special regime.
If according to the results of the reporting (tax) period, the taxpayer’s income is more than 60 million rubles, then he loses the right to the simplified tax system. And from the beginning of the quarter in which the excess is allowed.
The size of the marginal amount of income, limiting the right to further use of the “simplified payment system” (60 million rubles), is annually indexed by the deflator coefficient (paragraph 4, paragraph 2).
The table below shows the sizes of deflator coefficients and income limits established for the further application of the simplified tax system, by years.
Table 2 - Deflator coefficients and marginal incomes for years used to verify the right to use STS
The year during which the taxpayer income must not exceed the maximum amount | Period for which the deflator coefficient is set | Deflator Size | Indexable marginal revenue size limiting the taxpayer’s right to use the simplified tax system, rub. | Indexed marginal income limiting the taxpayer’s right to use the simplified tax system, rub. (gr. 3 x gr. 4) | Base |
2016 year | 2016 year | 1,329 | 60 000 000 | 79 740 000 | Order of the Ministry of Economic Development of Russia of October 20, 2015 No. 772; Information from the Ministry of Economic Development of Russia (Rossiyskaya Gazeta, No. 266, November 25, 2015); Clause 2 of Article 346.12 of the Tax Code |
2015 year | 2015 year | 1,147 | 60 000 000 | 68 820 000 | Order of the Ministry of Economic Development of Russia of October 29, 2014 No. 685; Clause 2 of Article 346.12 of the Tax Code |
year 2014 | year 2014 | 1,067 | 60 000 000 | 64 020 000 | Order of the Ministry of Economic Development of Russia dated November 7, 2013 No. 652; Clause 2 of Article 346.12 of the Tax Code |
year 2013 | year 2013 | 1,067 | 60 000 000 | 60 000 000 | Federal Law of June 25, 2012 No. 94-ФЗ Clause 2 of Article 346.12 of the Tax Code |
By the way
authorities want to increase the maximum amount of income established by paragraph 1. If the one that makes the corresponding changes is accepted, then taxpayers will be able to remain on the STS until their income exceeds 120 million rubles.
Revenues for the reporting (tax) period for the purposes of applying the simplified tax system are determined taking into account the provisions of paragraphs 1 and 3.
When calculating its income, the taxpayer takes into account all the income that he received from activities on the simplified taxation system, namely:
- income from sales ();
- non-operating income ();
- revenues that must be taken into account when switching from OSS to USN (for example, advances received before the transition to "simplification").
At the same time, he must exclude VAT and excise taxes (paragraph 5).
The “simplified person” can take the necessary amounts from column 4 of Section I “Income and expenses” of the Book of accounting for income and expenses. In it, cumulatively from the beginning of the year, an indicator of income from the simplified tax system for reporting periods (I quarter, six months, 9 months) and a tax year has been formed.
Remember that with the simplified tax system there is a cash method of determining income. In accordance with paragraph 1, income shall be deemed received on the date when:
The funds were received in bank accounts and (or) in cash;
- received other property (work, services) and (or) property rights;
- the debt to you was repaid in another way
When checking income for exceeding the limit, the organization (SP) on the "simplified account" does not take into account:
1. incomes listed in Article 251 of the Tax Code of the Russian Federation (paragraph 1), namely:
- property received in the form of a pledge or a deposit;
- contributions (contributions) to the authorized (share) capital;
- property (including cash) received by the intermediary in connection with the fulfillment of obligations under a commission agreement, an agent 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. revenues that are 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 DIR to USN (paragraph 3);
- profits of controlled foreign companies ();
- dividends subject to income tax at the rates of 0%, 13%, 15% ();
- interest on state (municipal) securities taxed with profit tax at the rates of 15%, 9%, 0% ().
4. IP income provided, and, in particular:
- the cost of winnings, prizes received in contests and other events of an advertising nature, in excess of 4,000 rubles;
- interest income received on deposits with Russian banks;
- savings on interest upon receipt of borrowed (credit) funds, in part of exceeding the amounts established by Clause 2 of Article 212 of the Tax Code of the Russian Federation;
If the taxpayer combines the simplified tax system and the UTII, then the income received from the “imputed” activities is also excluded from the calculation of total income when checking compliance with the “simplified” limit (letters from the Ministry of Finance of Russia:, etc.).
Example 4.
Verona LLC is engaged in wholesale and retail trade. In relation to wholesale activities, the organization applies the simplified tax system. Retail activities transferred to UTII. According to the results of the six months of 2015, the Company's income amounted to 70 million rubles, of which:
- 55 million rubles - income from activities on the simplified tax system;
- 25 million rubles - income from activities at UTII.
Is the Company entitled to remain on the special regime of the simplified tax system in the 3rd quarter of 2015?
Decision.
Since the amount of income from activities transferred to Simplified (55 million rubles) does not exceed the limit set for 2015, taking into account indexation (68.82 million rubles), it means that Verona LLC does not lose the right to USN application in the III quarter of 2015.
End of example
But if a taxpayer (individual entrepreneur) combines USN and PSN, then he must summarize the income received from these special regimes. This procedure is provided for in paragraph 2 and paragraph 5. Moreover, on the part of the patent system, only revenues from sales () are involved in the calculation.
Example 5.
Individual entrepreneur Bogachev I.S. engaged in the wholesale of spare parts. In addition, a businessman trades in retail through a store with a sales area of \u200b\u200b40 square meters. m. Wholesale trade is transferred to the simplified tax system, retail - to PSN.
The table below shows the amount of income received by the organization on a quarterly basis by tax systems.
Does the right to IP Bogachev I.S. apply STS in the IV quarter of 2016?
Decision.
The entrepreneur’s income from “simplified” activities for 9 months of 2016 (70 million rubles \u003d 15 million rubles + 30 million rubles + 3 million rubles + 22 million rubles) do not exceed the limit set for the purposes USN application for 2016 (79.74 million rubles).
However, the total income received from both the special USN and PSN special modes (80 million rubles \u003d 70 million rubles + 2 million rubles + 3 million rubles + 5 million rubles) turned out to be more than this limitation (79, 74 million rubles).
Consequently, IP Bogachev I. S. loses the right to use a simplified tax system from the beginning of the quarter in which the excess is allowed, i.e. from the III quarter of 2016. Therefore, from July 1, 2016, he must recalculate taxes in the framework of the ordinary taxation system (OSNO).
End of example
If the income of the organization or individual entrepreneur is higher than the permissible value, then the taxpayer must switch from a simplified taxation system to a general one. According to the rules, this must be done from the beginning of the quarter in which excess () is allowed. Moreover, it will be necessary to recalculate all taxes in the framework of the application of the OSNA. However, do not worry about untimely fulfillment of tax obligations. Penalties and fines in this case are not threatened by the taxpayer. Even if he notifies the tax authority of the loss of the right to use the simplified tax system with a delay (see Resolution of the Federal Antimonopoly Service 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 of March 13, 2009 No. VAS-2283 / 09)).
Also, the former “simplist” should not be held liable for the late submission of declarations for the period in which the transition to the DGIS took place, for taxes calculated under the general regime (FAS of the West Siberian District in Resolution No. F04-6118 of 05.11.2008 / 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 the type of activity falling under the “imputed” regime. Voluntary transition to "imputation" before the end of the tax period is also impossible.
Type of activity restriction
The right to use “simplification” 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 on the simplified tax system.
Table 3 - Activities limiting the right to use STS
Kind of activity | The organization | Individual entrepreneurs | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Banks (paragraph 2) | Individual entrepreneurs engaged in the sale and purchase of securities and shares in the authorized capital are entitled to use STS () | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Pawnshops (paragraph 7) | In accordance with pawnshop - this is a specialized organization that carries out entrepreneurial activities on taking movable things intended for personal consumption from citizens as collateral in order to provide short-term loans | Criteria not applicable | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Production of excisable goods, mining and sale of minerals, not including common ones (paragraph 8) |
All excisable goods are listed in:
Only organizations (IP) - manufacturers of excisable goods - do not have the right to apply STS. If the taxpayer is engaged in trade in such goods, then he has the right to work on the simplified tax system (letter of the UFNS of Russia for Moscow dated April 28, 2009 No. 16-15 / 041833). |
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Parties to production sharing agreements (paragraph 11) |
Reference.Until the end of 2015, companies with representative offices were limited in the right to use STS. But thanks to the amendments introduced by the Federal Law dated 06.04.2015 No. 84-ФЗ to the Tax Code, from January 1, 2016 such taxpayers can switch to a “simplified” tax regime in the generally established manner. Remember! Find a branch definition at. In accordance with paragraph 2 of this norm, a branch is a separate division of a legal entity that has the following characteristics:
If an already existing “simplified person” 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 special mode (). And this entails a recount of taxes in accordance with the general taxation system. If the taxpayer reflected the creation of a branch in the constituent documents, but did not actually create it, because:
this does not mean that he should switch from the simplified tax system to the basic taxation system. Such conclusions are contained in most court decisions (FAS of the North-Western District of July 14, 2009 No. A56-40765 / 2008, FAS of the Far Eastern District of February 19, 2009 No. F03-206 / 2009, FAS of the Ural District of March 20, 2008 No. F09 / 1621/08-C3 and others). According to the judges, the provisions of paragraphs 1 apply only to existing branches. Although the tax authorities adhere to the opposite point of view. Restriction on the structure of the authorized (share) capital of the organizationThe right to use the simplified tax system also depends on the structure of the authorized (share) capital of the organization. If the share of other organizations exceeds 25%, then it is impossible to switch to a “simplification”. This rule is established by paragraph 14. However, it does not apply to:
In addition, the following privileges are used to comply with this restriction:
It is also worth paying attention to a number of other points. For example, a share (contribution) of more than 25% in the authorized (joint-stock) capital of an organization may belong to a peasant (farmer) farm (peasant farm). The main thing here is to find out what legal status it has. Limit on the average number of employeesOrganization (IP) will not be able to switch to “simplification” if the average number of employees for the tax (reporting) period exceeds 100 people. This is indicated by paragraph 5. The procedure for calculating this indicator is established by the Guidelines for filling out federal statistical monitoring forms<…>approved by the Order of the Federal State Statistics Service dated 10.28.2013 No. 428 (hereinafter - the Directive No. 428). The average number of employees is the sum of (paragraph 77 of Guidelines No. 428):
When calculating this indicator in order to switch to the simplified tax system with respect to activities taxed by general taxes, taxpayers combining OSNO and UTII should proceed from all types of activity (). Note! But provided that by the beginning of the year in which the organization (IE) plans to use 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:,). Financiers explain that the condition of paragraph 5 is not connected with the right to switch to special mode, but with the right to apply it. But the current “simplists” must check whether their average number is in compliance 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 he has not reached the limit value, then you can continue to work on the "simplified". Example 6. LLC Romashka works on a simplified taxation system. The average number of employees of the organization for the reporting periods of 2015 amounted to:
The company has lost the right to use STS from the II quarter of 2015, because according to the results of 6 months of 2015, the average number exceeded the legislatively established limit (100 people). Consequently, from April 1, 2015 LLC “Romashka” should switch to the general taxation system. End of example Restriction on the residual value of fixed assetsThe organization can go and work on a simplified taxation system if the residual value of its fixed assets does not exceed 100 million rubles. Such a restriction is established by clause 16. The indicator provided by this norm is calculated according to accounting rules. In this case, only those fixed assets are taken into account which (in accordance with Article 256 of the Tax Code of the Russian Federation):
Reference.From January 1, 2013, intangible assets are not involved in calculating the residual value indicator (Federal Law No. 94-FZ of June 25, 2012). So the taxpayer should not include in the calculation the cost of the objects listed in and. From a direct reading of the norms of paragraph 16, it follows that the restriction on the residual value of fixed assets applies only to organizations. And individual entrepreneurs have the right to switch over and apply “simplification” without observing this criterion. However, the financial department on this issue speaks out rather ambiguously. Officials allow the transfer of IP to the STS, even if the limit of the residual value of the OS is not met. However, if during the period of work on the “simplified account” the requirement of paragraph 16 is violated, then the entrepreneur can no longer remain in the special mode (letters from 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 consider the residual value of fixed assets when switching to the simplified tax system. All the same paragraph 16 obliges them to this. At the same time, the Tax Code does not require compliance with the provisions of the specified norm at the date of notification. The main thing is that by the beginning of the year, from which the organization plans to start applying the “simplification”, this indicator should be within the normal range (not higher than 100 million rubles). Organizations and entrepreneurs who are already working in special mode should 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 “simplified” (). In accordance with it, he will be obliged to switch to the usual tax regime from the beginning of the quarter, in which there is a violation of the requirements for applying the simplified tax system. Example 7. Boomerang LLC plans from January 1, 2016 to switch to a simplified taxation system. As of December 31, 2015, the residual value of the company's fixed assets amounted to 120 million rubles, including 40 million rubles. - land plot. Does Boomerang LLC have the right to switch to the simplified tax system from the beginning of 2016? Decision. Restriction for budgetary and foreign organizationsThey cannot apply the simplified tax system:
The fact is that participants in a simple partnership agreement and a trust management agreement can only use “income reduced by the amount of expenses” as an object of taxation. Therefore, if a taxpayer on a “profitable” USN has become such a participant during the year, then he is no longer entitled to remain on the “simplified tax system”. From the beginning of the quarter in which the corresponding contract was concluded, it should switch to the general taxation system. At the same time, financiers pay attention that it is impossible to change the object of taxation in the middle of the year. This can only be done from the beginning of the new calendar year (letters from the Ministry of Finance of Russia:, etc.). By the way, participation in the co-investment agreement in the construction of a multi-story residential building does not deprive the taxpayer of the simplified tax system with the “income” object of taxation the right to use special regime. This was confirmed by the specialists of the Ministry of Finance of Russia c. The conclusion of a contract of investment nature, which is not a simple partnership agreement (asset 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 - The criteria that an organization must consider when transitioning and applying the simplified tax system
Table 5 - Criteria that IP should take into account during the transition and application of the simplified tax system
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Hello! In this article, we will talk about the limits that allow the application of the simplified tax system since 2019.
Today you will learn:
- What are the limits for entrepreneurs on;
- What profit items relate to income on the "simplified";
- In which 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, and therefore this is common among and. It has several advantages that distinguish it from other taxation methods.
Before you start using the “simplified payment system”, you have the right to choose one of two tax rates:
- 6% if in your activity there are articles of income and expenses 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 during the year is calculated, and then 15% is calculated 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 certain types of activities.
Business owners at STS pay only one tax instead:
- (for founders of organizations);
- (True, there are exceptions. For example, if you make a deal with non-residents, you are still required to pay VAT).
At the simplified tax system, a rather simplified reporting system: the payment of a single tax makes maintaining easier.
There are also such features for companies on the simplified tax system:
- You can transfer the payment of insurance premiums, transport tax and other expenses to expenses (for the simplified tax system with a tax rate of 15%);
- STS does not limit the company to a representative office.
What are the restrictions on working with the simplified tax system
The advantages of working with the STS abound. So that this tax collection system does not grow into the only one used by taxpayers and does not become the subject of various frauds, the state has developed special limits.
They limit the activity on the STS for various indicators. If these indicators are outside the norm, then you have no right to use the simplified tax system.
Such 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 STS from the new year (in 2020), your income for 9 months of current activity should not exceed the mark of 112.5 million rubles without VAT. The total amount of income is calculated by adding the sums from sales and non-operating income;
- In order not to lose the opportunity to practice STS 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 remain on the STS.
However, the deflator coefficient in 2019 was also changed, as in previous years, to 1.518. It is a special index, which annually increased the possible income for 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 \u003d 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 \u003d 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 be unchanged for three years.
It is important to consider that restrictions on joining the ranks of “simplistic” are associated not only with the income of the company. If the staff of your company employs more than 100 people, you will not be able to use the simplified tax system even if the amount of income is respected.
Income limit
There is a limit of 150,000,000 rubles, which relates 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 “simplists”.
If the income is exceeded by 150,000,000 rubles, then you switch 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 so as not to miss the moment of leaving the STS.
If you, having lost the right to the simplified tax system, did not inform the tax authorities about this, then get ready to pay the following fines:
- 200 rub for not providing a notice that you no longer apply the simplified tax system (Art. 126 of the Tax Code);
- 5% of the amount of tax recorded by the declaration on the basic tax liability. Penalties will be charged on the first day following the month that is set for the submission of the declaration (Article 119 of the Tax Code);
- 1000 rub for not providing a declaration.
For unpaid tax amount penalties will not follow, the tax will only charge you a penalty for late payment.
If you notice that your income is becoming “critical”, that is, approaching the threshold of 150,000,000 rubles, and you don’t want to switch to OCH, there are several ways to stay on the OSS.
You can:
- Prevent revenue from last quarter or accept only those funds that do not exceed the revenue limit (if you know in advance what transactions your company will have with counterparties, try to transfer profits on them to the next year);
- To issue a loan agreement (If you have shipped the products to the buyer, you can get money from him as a loan repayment. That is, you arrange a conditional loan to your business partner, which he pays for the delivery. Loans are not taken into account as income on the STS, and therefore the amount of profit will not increase the limit revenue turnover);
- To issue a commission agreement (for the 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 112.5 million rubles. We repeat this rule is relevant only for LLC.
Is your income less? Then the USN will definitely suit you. At the same time, you can switch to a new taxation method no earlier than next year. In the current reporting period, you cannot use this right.
USN activities do not provide for a spending limit. The exception is only in the types of expenses themselves, which relate to those in accordance with the law.
What income can be considered in the simplified tax system
Any commercial activity involves the receipt of income. However, not every profit can be accounted for as income.
Tax legislation relates to income the amounts of:
- From the sale (revenue in monetary terms that is received from the sale of own products or the sale of the property rights of the company (for example, you have found a buyer for equipment or a plot of land. In this case, payment can even be made in kind));
- Non-operating:
- income from activities of the past reporting period that you have discovered now;
- purchase and sale of foreign currency (both positive and negative price differences are taken into account);
- amounts received from;
- income on deposits, securities;
- property rights that you have acquired free of charge;
- profit from ownership of shares in other organizations; - Revenues on the simplified tax system should be recorded in KUDiR at the time of receipt of funds at or at the cash desk of the company.
Moreover, there are such incomes of the company that are not taken into account when calculating the limit on the simplified tax system.
They include:
- Mortgaged property;
- Contributions to;
- Contributions to compensation funds;
- Foreign (provided that they are used up within one year);
- The difference formed during the revaluation of shares;
- Compensation from insurance companies or by court decision to the injured party;
- Penalties paid in favor of the organization;
- Some from which income tax is deducted;
- Winnings (for IP);
- And others indicated in articles 224, 251 and 284 of the Tax Code.
We take into account the value of fixed assets
STS is suitable only for those entrepreneurs and organizations for which the residual value of fixed assets does not exceed 150,000,000 rubles. This value is calculated according to accounting standards.
The limit of fixed assets should be monitored not only by those organizations that are located on the simplified tax system, but also by those that plan to switch to this taxation system. The latter must calculate the price of assets as of December 31 of the year preceding the transition to the simplified tax system.
If an excess of the OS cost limit occurs, 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 the increase in the value of assets occurred.
The Ministry of Finance does not oblige the individual entrepreneur to record the residual value of fixed assets. However, as soon as the entrepreneur switches to the simplified tax system, the need to calculate the price of assets is assigned to him legally.
Loss of the right to use STS
From the moment that 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 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 fit into the limit or not, you will need to calculate the income from the first day of the reporting year.
Let's look at an example of the moment the organization loses the right to the simplified tax system.
The company's revenue for the year amounted to:
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 \u003d 162.4 million rubles.
The legislator has established that those enterprises whose income has not exceeded 150,000,000 rubles may remain at the STS. In our example, the total revenue of the company exceeded this mark. This means that starting from 01.01.2020, the organization is obliged to switch to DOS and calculate the tax differently.
Going to OSNO
Legislation obliges those who have switched to DOSO to inform the tax authorities about this within 15 days after the end of the reporting period. As soon as the transition has taken place, the taxpayer is obliged to pay all taxes due, as well as newly registered companies.
If an organization or individual entrepreneur during the transition to OSNO lost sight of paying monthly payments, this is not a reason for fines from the tax side. Penalties for the amount of unpaid tax will be followed as punishment.
Cash limits for “simplified”
For each entrepreneur and company located on the simplified tax system, there is a requirement for cash on the part of legislative norms. It is expressed in the fact that the business owner is required to establish a cash register limit, which is expressed in the maximum possible amount of cash balance at the end of the day.
It is not necessary to inform banking organizations about the excess of funds. You must independently calculate this value and stick to it on a daily basis.
The cash limit is calculated as follows:
It is necessary to summarize all revenue for any period, but not more than 92 days. The amount received must be divided by the number of days in the billing period. The resultant value, multiply by the number of days during which the money is spent at the cash desk before delivery to the bank (usually no more than 7 days). The amount that you have calculated is the limit at your cash register.
The settlement scheme should be executed in the form of internal documents (order or instruction). She must be followed during the entire functioning of the company.
If the organization has separate divisions, then the calculated limit should be the same for all. The exception is those units that transfer funds directly to the bank, bypassing the head office.