Application for the loss of We notify the tax authority of the forced change of the taxation regime
Applying the simplified tax system, you did not accrue VAT on the sale of goods (works, services) and did not charge tax to buyers. From the moment you switch to the general regime, you have such an obligation, and you become a VAT payer. And this means that all sales operations carried out starting from the new year or from the quarter in which the right to application of the simplified tax system, are subject to VAT (clauses 1 and 3 of article 168 of the Tax Code of the Russian Federation). Moreover, when the transition to the general tax regime is voluntary, you have the opportunity to prepare for it in advance. If the withdrawal from the simplified system occurs due to a violation of the conditions for its application, then there is an obligation to charge VAT retroactively. Let's see how best to proceed in these cases.
How to charge VAT upon a voluntary transition to a common system
If you yourself decide to leave the simplified tax system, then you know in advance that you will have to pay VAT. That is, when selling goods, in addition to the price, you will present VAT to the buyer, as well as issue invoices. And then the tax presented must be paid to the budget (clauses 1 and 3 of article 168 of the Tax Code of the Russian Federation).
If you sold the goods under the “simplified” regime, and received payment already under the general regime, the VAT tax base does not arise. Since at the time of implementation you were not yet a VAT payer (letter of the Ministry of Finance of Russia dated March 12, 2010 No. 03-11-06 / 2/33 and resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated November 22, 2005 No. A43-18114 / 2005-37-219) .
However, in tax base for VAT, you must include proceeds from the sale of goods already shipped under the general regime, even if payment was received in advance on the simplified tax system (letter of the Ministry of Finance of Russia dated July 30, 2008 No. 03-11-04 / 2/116). Despite the fact that, being a “simplified” VAT, you did not accrue VAT and did not pay it from advances, you will have to do this after the transition to the general regime, if the shipment is in the general regime.
To avoid paying this tax own funds(after all, VAT must be received from the buyer), it is better for you to revise the prices for the goods sold in advance, increasing them by the amount of VAT.
How to calculate VAT in case of forced transition to a common system
If you have lost the right to the simplified tax system, then you need to refuse to use simplified taxation from the beginning of the quarter in which an event occurred that did not allow the further application of this special regime (clause 5 of article 346.13 of the Tax Code of the Russian Federation). Accordingly, you will become a VAT payer "retroactively". Let's say you violated the rules for applying the simplified tax system in November 2015, then you need to switch to the general regime from October 1, 2015. It turns out that in October 2015, being still simplified, you sold goods to buyers without VAT. And in November, having flown off the simplified tax system, they must pay VAT to the budget on all sales transactions made after October 1, 2015. And this despite the fact that you did not receive VAT from buyers.
That is, you need to accrue 18 or 10% on the price of the goods sold and pay the amount received to the budget (letter of the Ministry of Finance of Russia dated 05/06/2010 No. 03-07-14 / 32). Your buyer in this case does not have to pay extra. Therefore, you can not issue an invoice to him. Compile this document in one copy to reflect in your sales book. Forms of invoices and sales books are approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.
It will be problematic for a former simplistic person to include VAT paid at his own expense as part of the expenses taken into account when calculating income tax. The fact is that paragraph 19 of Article 270 of the Tax Code of the Russian Federation says that for the purpose of taxing profits, taxes charged to the buyer of goods are not taken into account. And VAT must be presented to the buyer according to the rules. This means that VAT paid at the expense of own funds cannot be attributed to income tax expenses. This position was expressed by the Ministry of Finance of Russia in its letter dated 07.06.2008 No. 03-07-11/222. True, the judges think differently. Namely: VAT paid at the expense of own funds in connection with the forced change of the tax regime can be included in expenses when taxing profits (Resolution of the Supreme Arbitration Court of the Russian Federation dated April 15, 2010 No. VAS-4125/10).
Therefore, if you are ready, if necessary, to defend your interests in court, then the VAT amounts accrued during the sale and not presented to the buyer, which you paid at your own expense, can be taken into account as part of other expenses (clause 1 of article 264 and clause 19 of article 270 of the Tax Code of the Russian Federation).
It is possible not to pay VAT at your own expense if your buyer agrees to amend the contract regarding the price. Then draw up an additional change agreement original cost. Write in it that, from the 1st of the quarter in which you lost the right to use the simplified system, the price of the goods includes VAT. The buyer will not lose anything from this, because the total price of the transaction will remain the same. True, in this case, you must issue VAT invoices for all goods sold in this quarter (clause 1, article 169 of the Tax Code of the Russian Federation).
Example. Changing the original price of an item
Avtoprogress LLC, which uses the simplified tax system with an income minus expenses object, in September 2015 purchased a batch of car tires for resale at a price of 100,000 rubles. without VAT. Since October 1, the company had to switch to the general regime due to exceeding the income limit. Avtoprogress LLC did not have time to implement car tires with special mode. Therefore, it signed an additional agreement with the buyer to the contract, establishing that the price of the goods would be 100,000 rubles, including VAT.
The VAT amount to be paid by Avtoprogress LLC selling tires at this price will be 15,254 rubles. (100,000 rubles: 118 x 18%).
If the company had not made changes to the contract and had not allocated VAT from the price of the goods, then it would have had to pay tax in excess of the sales price, in the amount of 18,000 rubles. (100,000 rubles x 18%).
Thus, Avtoprogress LLC saved on VAT, paying less than if the tax was calculated on the entire price, by 2746 rubles. (18,000 rubles - 15,254 rubles)
In addition, you can try to pay VAT to the budget at the expense of the buyer by charging tax in excess of the price of the goods established by the contract. Issue an invoice to the buyer for the new amount together with VAT. He, in turn, must pay you the VAT indicated in the document. However, here the consent of the buyer is required to pay an additional amount of VAT.
If the buyer refuses to pay extra something in excess of the contract, the former simplistic can go to court. The arbitrators point out that when the seller applies the "simplification", in the contract he indicates the price of the goods (services) without VAT. If the right to a special regime is lost, and the buyer is issued an invoice with VAT, then the buyer is obliged to transfer to the seller cash as payment for goods, including VAT, regardless of whether the amount of tax was specified in the contract or not. This follows from the resolutions of the Federal Antimonopoly Service of the North-West of May 30, 2011 No. A05-5260/2010, the Far East of December 12, 2011 No. Ф03-6075/2011 and the Urals of September 10, 2009 No. Ф09-6648/09-С4.
You will lose your right to USN if you violate any of its application. In this case, the company automatically switches to DOS from the beginning of the quarter in which the violation occurred. paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation.
An organization with an "income" object also loses the right to the simplified tax system by entering into a simple partnership agreement or trust management.On the loss of the right to the simplified tax system, send a message to the inspection no later than the 15th day of the first month of the next quarter. Submit no later than the 25th of the same month tax return.
So, if the income limit is exceeded in the 3rd quarter, it is considered that you switched to DOS from July 1. A message to the inspection must be submitted no later than October 15, and a declaration on the simplified tax system - no later than October 25 paragraph 5 of Art. 346.13, paragraph 3 of Art. 346.23 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of 09/06/2018 N 03-11-11 / 63815.
Example. Notification of the loss of the right to use the simplified tax system
Voluntarily switch from USN to OSN can only be from the new year. Not later than January 15, submit to the inspection a notice of refusal from the simplified tax system. Pay tax and submit tax return at the usual time Letter of the Ministry of Finance of July 14, 2015 N 03-11-09 / 40378.
Example. Notification of refusal to apply the USN
After switching to OSN charge VAT on all shipments and received advances. For contracts concluded on the simplified tax system, sign additional agreements on VAT. Otherwise, you will have to charge tax on top of the price and pay it out of your own money.
Take VAT deductible on invoices received at DOS. When switching from the "income minus expenses" object, you can also deduct VAT on the balances of materials that have not yet been paid and goods that have not been sold Letters of the Federal Tax Service dated July 17, 2015 N SA-4-7 / [email protected], Ministry of Finance of December 30, 2015 N 03-11-06 / 2 / 77709.
On the date of transition, take into account in income tax income accounts receivable your buyers. When selling goods, works or services on the OSN against advances received on the simplified tax system, do not recognize revenue.
If you had an “income minus expenses” object, on the date of transition, write off the cost of unpaid and therefore not included in the simplified tax system for goods, works, services paragraph 2 of Art. 346.25 of the Tax Code of the Russian Federation.
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Organizations, 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 becomes even more relevant if the individual entrepreneur decided to become self-employed, and earlier he used the simplified tax system. Consider in what cases and in what form a notice of termination of the application of the simplified tax system is filled out.
Reasons for leaving the USN
Companies, individual entrepreneurs can change the taxation system from simplified to another:
independently, at the will of the taxpayers themselves (for example, if it is more important to be on the OSNO and pay VAT in order to conclude government contracts or work with counterparties);
in accordance with 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 waiving the simplified tax system, Art. 346.13 of the Tax Code of the Russian Federation. In any case, the taxpayer has 15 days to file a notification from the day when he changed the regime, ceased to conduct “simplified” activities, or after the end of the quarter, when he lost the right to it. You can return to the simplified tax system again no earlier than a year later, with the start of a new tax period(i.e. 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.
A branch has been opened.
The share of participation of other companies has become more than 25%. This limitation does not apply to:
- non-profit enterprises of consumer cooperation;
– firms consisting of 100% deposits public organizations persons with disabilities with the number of persons with disabilities more than half of the employees and their salaries more than ¼ of the entire wage fund;
– economic societies and economic partnerships established by scientific and educational organizations, based for the implementation practical application results of intellectual activity or other scientific developments.
The organization has engaged in activities in which it is impossible to apply the simplified tax system (for example, it began to produce an excisable group of goods or conducts a gambling business).
That is, it will be necessary to notify the tax authorities if the conditions for the application of the special regime specified in Art. 346.12 of the Tax Code of the Russian Federation. In this case, the IFTS 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). An organization / individual entrepreneur is considered to have lost the right to the simplified tax system from the 1st day of the quarter when the violation was committed.
Regime change voluntarily
In the interests of the company, it is quite possible to change the simplified tax system on your own, but this can only be done 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 (for switching to another mode). That is, the deadline for voluntary refusal is until January 15 of the year in which the change of taxation 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, having been late with the notification, it will be necessary to continue working on the simplified tax system until the beginning of next year. The notification in this case is filled out in accordance with the form 26.2-3 (approved by the same order of the Federal Tax Service No. MMV-7-3 / 829).
If an individual entrepreneur / company completely ceases to conduct activities for which the “simplified system” was applied, but at the same time it is not liquidated, but continues to work in other areas, it is necessary to submit to the Federal Tax Service Inspectorate a notice of termination of activities under the simplified tax system in the form 26.2-8. This must be done within 15 days after the termination of such activities. We will discuss this form in more detail below.
When Notification Is Not Required 26.2-8
You do not need to submit Form 26.2-8 "Notice of termination of business activities 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;
stops entrepreneurial activity Sole Proprietorship/Enterprise is being liquidated.
In the event of a complete stoppage of all types of activities and the closure of the company, the entrepreneur / company is not required to submit the established form to the tax authorities specifically for the simplified tax system, as they send a separate application for the termination of all activities, on the basis of which information about the closure is entered in the state register.
Notification form 26.2-8
To notify the tax inspectorate of the termination of the simplified tax system, a notification has been introduced - a special form 26.2-8. It is submitted to its territorial IFTS.
Notice of termination of the simplified tax system 2019 (the form can be found below) is applied on the basis of the order of the Federal Tax Service dated November 2, 2012 No. ММВ-7-3 / [email protected](Appendix No. 8).
Below we give an example of filling out the form 26.2-8.
Notice 26.2-8: Sample Completion
You can submit notification 26.2-8 to the IFTS in any of the following ways:
Electronic;
By mail with 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 via the Internet, the IFTS does not issue any other documents in response. That is, it is understood that the enterprise itself notifies the fiscal authorities of the termination of “simplified” types of activities (notifying nature), no prior decision by the tax authority is required.
N.G. Bugaeva, economist
Unplanned loss of eligibility for USNO
How to painlessly switch to general mode
To apply USNO, you must comply with a list of conditions. Some of them can be controlled and some can't. And if the right to apply the simplified taxation system is lost, then you will have to apply the general taxation regime from the beginning of the quarter in which at least one of the conditions was violated about paragraph 3 of Art. 346.12, paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation. Let's talk about what will need to be done in such a forced transition.
The reasons for the "rally" with the USNO and the mandatory set of actions in connection with this
The organization is obliged to switch to the general taxation regime, if in any quarter, in particular, paragraph 3 of Art. 346.12, paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation:
- <или>she opened a branch or representative office;
- <или>the share of participation in its authorized capital of other organizations amounted to more than 25%;
- <или>accounting residual value its fixed assets exceeded 100 million rubles;
- <или> average population its employees exceeded 100 people;
- <или>its income since the beginning of the year has exceeded 60 million rubles;
- <или>she began to conduct a type of activity “forbidden” for the use of the STS (for example, she took up the gambling business).
About the loss of the right to USNO necessary to report in my tax office within 15 calendar days after the end of the quarter in which any of the above events occurred paragraph 5 of Art. 346.13 of the Tax Code of the Russian Federation. To do this, send a notification to the tax authorities in the form approved by the Federal Tax Service form 26.2-2, approved. By order of the Federal Tax Service dated 02.11.2012 No. ММВ-7-3/ [email protected] .
Submit a tax return the former simplified employee must, no later than the 25th day of the month following the quarter when the "rally" with the simplified paragraph 1 of Art. 346.19, paragraph 3 of Art. 346.23 of the Tax Code of the Russian Federation. The declaration must be drawn up for the period from the beginning of the year to the quarter in which the organization lost the right to the simplified taxation system paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation. That is, if the loss of the right occurred in the IV quarter of 2013, then it will be necessary to report on the simplified taxation system no later than January 27, 2014 (since January 25 falls on Saturday), submitting a declaration for 9 months of 2013. This period will be tax for the organization period according to USNO.
At the same time it will be necessary pay tax at USNO paragraph 7 of Art. 346.21, paragraph 3 of Art. 346.23 of the Tax Code of the Russian Federation. At the same time, if on the “income-expenditure” simplified tax system the amount of tax payable for an incomplete tax period is less than minimum tax, then it will be necessary to pay to the budget exactly it - 1% of income in paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation; p. 2 Letters of the Federal Tax Service dated March 27, 2012 No. ED-4-3 / [email protected]; Letter of the Federal Tax Service of March 10, 2010 No. 3-2-15 / [email protected]; Resolution of the Presidium of the Supreme Arbitration Court dated 02.07.2013 No. 169/13.
"Transitional" expenses/incomes
After switching to the general regime, you need to calculate taxes (profit tax, VAT, property tax) as if you were a newly created organization. paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation. And you will need to choose for yourself an accounting method for calculating income tax - cash or accrual. From the point of view of accounting for "transitional" income and expenses, of course, it is more convenient to apply cash method. But it is available only to those whose average revenue (excluding VAT) over the past four quarters has not exceeded 1 million rubles. paragraph 1 of Art. 273 Tax Code of the Russian Federation That is an extremely limited number of people. An alternative to it is the accrual method paragraph 1 of Art. 271, paragraph 1 of Art. 272 Tax Code of the Russian Federation. Further, we will talk about him.
Cost accounting. The procedure for accounting for costs when switching to OSNO from "income-expenditure" simplification is given in the table. Naturally, we are talking only about those costs that were not included in the USNO database.
Type of costs and their payment | Date of recognition in expenses for OSNO sub. 2 p. 2 art. 346.25 of the Tax Code of the Russian Federation |
Raw materials, materials not paid for before the transition to OSNO paragraph 1 of Art. 254, paragraph 2 of Art. 272 Tax Code of the Russian Federation | If not written off to production before the transition to OSNO, then the date of write-off to production (except for raw materials and materials taken into account in the cost of finished products and pp. 1, 2 art. 319 of the Tax Code of the Russian Federation) |
If written off for production before the transition to OSNO, then | |
Works, services not paid for before the transition to OSNO paragraph 1 of Art. 254, paragraph 2 of Art. 272 Tax Code of the Russian Federation | If the acceptance certificate is signed before the transition to the OSNO, then the 1st day of the quarter from which the OSNO applies |
Goods sold but not paid to the supplier before switching to OSNO sub. 3 p. 1 art. 268, sub. 2 p. 2 art. 346.17 of the Tax Code of the Russian Federation | 1st of the quarter from which the OSNO applies |
Goods not sold before the transition to OSNO (both paid and not paid to the supplier) sub. 3 p. 1 art. 268, sub. 2 p. 2 art. 346.17 of the Tax Code of the Russian Federation | Date of transfer to the buyer |
Salary accrued but not paid before the transition to OSNO | 1st of the quarter from which the OSNO applies |
Insurance premiums accrued but not paid before switching to OSNO | 1st of the quarter from which the OSNO applies |
If the former simplifier used object "income", then, according to the Ministry of Finance, any expenses related to the period of simplified taxation cannot be taken into account when switching to the general regime, in particular, the cost of goods purchased on the simplified tax system, but paid for under the general regime clause 2 Letters of the Ministry of Finance dated 19.01.2012 No. 03-03-06 / 1/20;. Therefore, if you are faced with a forced transition from a “profitable” USNO to a general regime and want to include “transitional” expenses in the calculation of the “profitable” base, be prepared for tax claims.
Although once the court said that after the “rally” with the simplified tax system, it is possible to take into account “transitional” expenses when calculating income tax, regardless of the object of taxation used by the simplified Decree of the FAS DVO dated December 6, 2010 No. Ф03-8167/2010.
Similar problems may arise with the recognition of unpaid wages and insurance premiums as expenses. At least in the case of changing the object of taxation from “income” to “income minus expenses”, the Ministry of Finance spoke out against accounting for such costs for tax purposes. Letter of the Ministry of Finance dated 07.09.2010 No. 03-11-06/2/142. Since the indicated amounts refer to the period when the organization applied the “profitable” simplification and it could not have expenses as such. When “rallying” with the “profitable” USNO, controllers sometimes reason in a similar way. But fortunately, the courts take the side of the former simplistic Decrees of the FAS VSO dated 03.12.2010 No. A69-02 / 2010; 2 ААС dated 05.05.2011 No. А29-9378/2010.
Income accounting. On the 1st day of the quarter from which the general regime is applied, all proceeds from the sale of goods that were not paid during the period of application of the simplified taxation system will need to be included in “profitable” income sub. 1 p. 2 art. 346.25 of the Tax Code of the Russian Federation. But if you took into account advances in income when simplifying, then, on the contrary, it is no longer necessary to take into account the revenue from these prepaid shipments in income on OSNO paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service for the city of Moscow dated May 14, 2010 No. 16-15 / [email protected] .
In general, do not forget the main "transitional" rule: all "transitional" income and expenses must be taken into account once - either as part of the simplification, or as part of the general regime.
Determining the cost of fixed assets and intangible assets
It may happen that by the time you lose the right to the USNO, the cost of some fixed assets you will not be fully taken into account in the costs. Will you be able to “finish” it after the “rally” with USNO?
SITUATION 1. The OS was purchased before the simplified version was applied. After the transition from the USNO to the general regime, the unaccounted cost of fixed assets can be included in expenses through depreciation paragraph 3 of Art. 346.25 of the Tax Code of the Russian Federation. It must be charged on the residual value of such fixed assets, which is calculated by the formula:
According to the above formula, former "profitable" simplistic people can also calculate the residual value of fixed assets. They determine the last indicator in the formula by calculation (despite the fact that before that they did not take into account their expenses in tax accounting at all).
SITUATION 2. The OS was acquired during the period of application of the USNO. Then it all depends on the object of taxation:
- <если>the simplistic person used the “income” object, then after the “rally” with the simplified tax system, the cost of the fixed assets will not be included in the “profitable” expenses Letters of the Federal Tax Service dated 02.10.2012 No. ED-4-3 / [email protected]; Ministry of Finance dated 07.12.2012 No. 03-03-06/1/633. True, sometimes the former simplisticists managed to prove the opposite in court. Decree 14 AAS dated September 10, 2012 No. A13-4110 / 2012; 13 ААС dated 06/30/2009 No. А21-9258/2008;
- <если>the simplistic person used the object “income minus expenses”, then the unaccounted value is written off to “profitable” expenses through depreciation Letter of the Ministry of Finance of March 15, 2011 No. 03-11-06/2/34. In this case, the residual value of the fixed assets is determined as follows:
VAT in the transition period
When a simplistic person becomes a "general regimen", he goes into the category of VAT payers paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation. This means that he must charge VAT:
- from the cost of goods (works, services) sold, shipped starting from the quarter in which they switched to OSNO;
- from advances received starting from the quarter in which he switched to OSNO.
Need to issue invoices sub. 1 p. 1 art. 146, paragraph 3 of Art. 168 Tax Code of the Russian Federation. And all this will have to be done, even if you learned about the loss of the right to the STS at the end of the quarter.
If from the beginning of the “transitional” quarter until the moment of the “rally” the simplistic seller sold something without VAT, then it will still be necessary to calculate and pay the tax:
- <или>at their own expense;
- <или>at the expense of the buyer, if he agrees to pay extra tax or you can recover VAT through the court.
If, during the period of application of the simplified taxation system, you received advances, the shipment of which will take place under the general regime, then the sale will also be subject to VAT.
When issuing invoices for shipments that took place in the “rally” quarter, but before you learned about the loss of the right to use the simplified taxation system, it is better to put the same dates on the invoices that are indicated on the primary source (waybills, acts and etc.). Of course, if you want the buyer to have no problems with deducting VAT.
In consignment notes and acts, the cost must also be indicated including VAT. But it is clear that in the documents drawn up from the beginning of the "transitional" quarter and before it became clear that you had lost the right to the simplified taxation system, there will be no VAT. As a result, after switching to OSNO, you will need to correct the primary, highlighting VAT in prices paragraph 7 of Art. 9 of the Law of 06.12.2011 No. 402-FZ.
Input VAT from the cost of purchased goods (works, services) that were not used in activities during the period of application of the simplified taxation system (and were not included in expenses) can be deducted in the “rally” quarter with simplified paragraph 6 of Art. 346.25 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 04.04.2013 No. 03-11-06/2/10983. But only if you used the "income-expenditure" USNO. This rule does not apply to those who used the “income” object. Decrees of the FAS PO dated October 24, 2012 No. A57-664 / 2012; FAS SZO dated 08/16/2012 No. А13-17735/2011, dated 12/15/2011 No. А05-3687/2011.
As for the input VAT on the OS, if it was put into operation during the period of application of the simplified taxation system, VAT on it after the transition to the general regime cannot be deducted Letter of the Ministry of Finance dated 05.03.2013 No. 03-07-11/6648. And if it was put into operation after the "rally" from the simplified system, then VAT can be deducted, even if it was purchased during the period of application of the "profitable" USNO Letter of the Ministry of Finance dated 01.10.2013 No. 03-07-15 / 40631; paragraph 2 Letters of the Ministry of Finance dated March 17, 2010 No. 03-11-06 / 2/36.
Corporate property tax
The tax base is calculated based on the residual value and p. 1, sub. 8 p. 4 art. 374 of the Tax Code of the Russian Federation; pp. 4, 5 PBU 6/01:
- real estate;
- movable property accepted for accounting as fixed assets until 01/01/2013.
And even if by the time of the “rally” with the USNO, the cost of your OS is completely written off in tax accounting, but not completely written off in accounting, you need to include it in the base for calculating property tax.
To calculate the tax, the residual value of fixed assets in those months when the company applied the simplified taxation system is assumed to be zero paragraph 1 of Art. 375, paragraph 2 of Art. 55, paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation. Indeed, with a “rally” from a simplified system, as noted above, taxes are considered both for a newly created organization and Letter of the Federal Tax Service dated November 11, 2010 No. ShS-37-3 / 15203.
Payment of "general regime" taxes and reporting on them
Based on the results of the quarter in which you started applying the general regime, you will need to pay taxes and report them to the IFTS. The table below will help you remember nothing.
Tax | What and when is paid for the quarter in which there was a "rally" with the USNO | When is the declaration/calculation of advance payments submitted? |
VAT | 1/3 of the amount of tax payable according to the declaration no later than the 20th day of each month of the quarter following the quarter in which the “rally” with the USNO occurred paragraph 1 of Art. 174 Tax Code of the Russian Federation | Not later than the 20th day of the month following the quarter in which the "rally" with the USNO took place paragraph 5 of Art. 174 Tax Code of the Russian Federation |
income tax. If the right to USNO is lost: | ||
|
Advance payment no later than the 28th day of the month following the quarter of the "rally" with USNO paragraph 1 of Art. 287, paragraph 3 of Art. 289 of the Tax Code of the Russian Federation | Not later than the 28th day of the month following the quarter of the "rally" with the USNO paragraph 3 of Art. 289 of the Tax Code of the Russian Federation |
|
Tax no later than March 28 of the following year paragraph 1 of Art. 287, paragraph 4 of Art. 289 of the Tax Code of the Russian Federation | Not later than March 28 of the following year |