Statement of the loss of usn. We inform the tax authority about the forced change of taxation regime
Using the simplified tax system, you did not charge VAT on the sale of goods (works, services) and did not present tax to customers. From the moment you switch to general mode, you have such a duty, and you become a VAT payer. This means that all sales operations completed starting from the new year or from the quarter in which the right to use the simplified tax system is lost are subject to VAT (paragraphs 1 and 3 of article 168 of the Tax Code of the Russian Federation). Moreover, when the transition to the general taxation regime is voluntary, you have the opportunity to prepare for it in advance. If the withdrawal from the simplification occurs due to a violation of the conditions for its use, then there is a duty to accrue VAT retroactively. Let's see how it is better to act in these cases.
How to charge VAT for voluntary transition to a common system
If you yourself decided to leave the STS, 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 pay the submitted tax to the budget (clauses 1 and 3 of article 168 of the Tax Code of the Russian Federation).
If you sold the goods during the “simplification”, and you received the payment in the general mode, there is no tax base for VAT. Since at the time of implementation you were not yet a VAT payer (letter of the Ministry of Finance of Russia dated 12.03.2010 No. 03-11-06 / 2/33 and the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated November 22, 2005 No. A43-18114 / 2005-37-219) .
However, you must include in the tax base for VAT the proceeds from the sale of goods shipped already under the general regime, even if the 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 you were not accrued VAT as a “simplist” and were not paid from advances, you will have to do this after switching to general mode, if the shipment is in general mode.
In order not to pay this tax at your own expense (after all, you need to get VAT from the buyer), you better reconsider the prices of the goods sold in advance, increasing them by the amount of VAT.
How to charge VAT in case of a forced transition to a common system
If you have lost the right to the simplified tax system, you must abandon the use of simplification from the beginning of the quarter in which the event occurred that did not allow the further use of this special regime (paragraph 5 of article 346.13 of the Tax Code). Accordingly, you will become a “backdate” as a VAT payer. Suppose you violated the rules for applying the simplified tax system in November 2015, then you need to switch to general mode from October 1, 2015. It turns out that in October 2015, while still at a simplification, you sold goods to customers without VAT. And in November, having flown from the simplified tax system, they must pay VAT to the budget from all sales operations completed after October 1, 2015. And this is despite the fact that you did not receive VAT from buyers.
That is, you need to charge 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 06.05.2010 No. 03-07-14 / 32). In this case, your buyer is not required to pay anything. Therefore, you can not issue an invoice to him. Compose this document in one copy to reflect in your sales book. The invoice forms and sales books were approved by the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.
For a former simplist, it will be problematic to include VAT paid at his own expense in the structure of expenses taken into account when calculating income tax. The fact is that in paragraph 19 of Article 270 of the Tax Code of the Russian Federation it is said that for tax purposes, profits do not include taxes presented to the buyer of goods. And VAT should 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 expense. This position was expressed by the Ministry of Finance of Russia in its letter dated 07.06.2008 No. 03-07-11 / 222. True, judges think otherwise. Namely: VAT paid at the expense of own funds in connection with a forced change in the tax regime can be included in expenses for profit taxation (Decree of the Supreme Arbitration Court of the Russian Federation of April 15, 2010 No. ВАС-4125/10).
Therefore, if you are ready, if necessary, to defend your interests in court, then the amount of VAT accrued during the sale and not shown to the buyer that you paid at your own expense, you can take into account other expenses (paragraph 1 of article 264 and paragraph 19 of article 270 of the Tax Code of the Russian Federation).
You can not pay VAT at your own expense if your buyer agrees to amend the contract regarding the price. Then draw up an additional agreement on the change in the initial cost. Write in it that, from the 1st of the quarter in which you have 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 transaction price will remain the same. True, in this case, you must issue invoices with VAT for all goods sold in this quarter (Clause 1, Article 169 of the Tax Code of the Russian Federation).
Example. Change in the original price of the goods
LLC Avtoprogress, applying a simplified tax system with an object of income minus expenses, 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 general mode due to exceeding the income limit. Avtoprogress LLC did not manage to sell car tires in 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 amount of VAT paid by Avtoprogress LLC selling tires at this price will amount to 15,254 rubles. (100,000 rubles: 118 x 18%).
If the company had not made changes to the contract and not allocated VAT from the price of the goods, then it would have to pay tax in excess of the sale price, in the amount of 18,000 rubles. (100,000 rubles. X 18%).
Thus, LLC Avtoprogress saved on VAT by paying less than 2746 rubles if tax was calculated on the entire price. (18 000 rub. - 15 254 rub.)
In addition, you can try to pay VAT to the budget at the expense of the buyer by charging taxes in excess of the price of the goods established by the contract. For the new amount, together with VAT, issue the buyer an invoice. He, in turn, must pay you the VAT indicated in the document. However, buyer’s consent is required to pay an additional amount of VAT.
If the buyer refuses to pay something beyond the contract, the former simplist can go to court. Arbitrators indicate that when the seller applies the “simplification”, in the contract he indicates the price of the goods (services) without VAT. If the right to special regime is lost, and the buyer is invoiced with VAT, then the buyer must transfer money to the seller as payment for goods, including VAT, regardless of whether the amount of tax was indicated in the contract or not. This follows from the decisions of the FAS North-West dated 30.05.2011 No. A05-5260 / 2010, the Far East dated 12.12.2011 No. F03-6075 / 2011 and Ural from 10.09.2009 No. F09-6648 / 09-C4.
You will lose the right to the simplified tax systemif violate any of its application. In this case, the company automatically switches to DOS from the beginning of the quarter in which there was a violation section 4, Art. 346.13 of the Tax Code.
The organization with the object "income" also loses the right to the simplified tax system by concluding a simple partnership or trust management agreement.About 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. No later than the 25th day of the same month simplified tax system declaration.
So, if the income limit is exceeded in the 3rd quarter, it is believed that you switched to DOS from July 1. The message to the inspection must be submitted no later than October 15, and the declaration on the simplified tax system - no later than October 25 section 5, Art. 346.13, paragraph 3 of article 346.23 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of 06.09.2018 N 03-11-11 / 63815.
Example. Report about the loss of the right to use the simplified tax system
Voluntarily switch from USN to OCH It is possible only from the new year. Not later than January 15, submit to the inspection a notice of refusal from the STS. Pay the tax and turn in simplified tax system declaration at the usual time Letter of the Ministry of Finance of 07.14.2015 N 03-11-09 / 40378.
Example. Notification of refusal to use the simplified tax system
After switching to OCH charge VAT on all shipments and advances received. For contracts concluded on the simplified tax system, sign additional agreements on VAT. Otherwise, you will have to charge tax in excess of the price and pay it out of your money.
For deduction, accept VAT on invoices received at DOS. When transferring from the “income minus expenses” object, you can also deduct VAT on the balances of materials not yet paid and goods not sold Letters of the Federal Tax Service of 07.17.2015 N SA-4-7 / 12690 @, of the Ministry of Finance of 12.30.2015 N 03-11-06 / 2/77709.
At the transition date, consider the receivables of your customers in income tax income. When selling goods, works or services on an OSN against advances received on a USN, do not recognize revenue.
If you had an object “income minus expenses”, on the transition date write off the cost of unpaid goods and therefore not included in the simplified tax system section 2, Art. 346.25 of the Tax Code.
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Organizations and entrepreneurs applying a simplified taxation system can voluntarily change their regime. Sometimes it is necessary to leave the STS due to the requirements of the law. In 2019, this also becomes relevant if the individual entrepreneur decided to become self-employed, and earlier he applied the simplified tax system. Let us consider in what cases and in what form the notice of termination of the application of the simplified tax system is filled out.
Reasons for leaving with the simplified tax system
Companies, individual entrepreneurs can change the taxation system from simplified to different:
on their own, at the will of the taxpayers themselves (for example, if it is more important to be on the OSS and pay VAT to conclude state contracts or to work with contractors);
by virtue of the requirements of the Tax Code.
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 / 25577 @, the tax authorities explained that within a month from the moment of switching to a “self-employed” tax, it is necessary to submit a notice of termination of the application of the simplified tax system.
Regulates the refusal of the simplified tax system 346.13 of the Tax Code of the Russian Federation. In any case, the taxpayer is given 15 days to file a notice from the day when he changed the regime, ceased to carry out “simplification” activities, or after the end of the quarter when he lost his right to it. Again, you can return to the simplified tax system no earlier than a year later, with the start of a new tax period (i.e., calendar year).
Mandatory mode change
To inform the tax authorities of the impossibility of further application of the simplified tax system, the taxpayer is obliged when:
Revenues exceeded the limit specified in tax legislation (150 million rubles in 2019).
The number of personnel in the company / at the IP exceeded 100 people.
The residual value of fixed assets of the company has become more than 150 million rubles.
The branch was opened.
The share of other companies has become more than 25%. This limitation does not apply to:
- non-profit enterprises of consumer cooperation;
- firms consisting of 100% of the contributions of public organizations of people with disabilities with the number of people with disabilities more than half the employees and their salaries more than ¼ of the total payroll;
- economic communities and business partnerships established by scientific and educational organizations, based on the implementation of the practical application of the results of intellectual activity or other scientific developments.
The organization is engaged in activities in which it is impossible to use the simplified tax system (for example, it has begun to produce an excisable group of goods or is conducting 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, you need to send a message to the IFTS about the loss of the right to the simplified tax system in form 26.2-2 (order of the Federal Tax Service No. MMV-7-3 / 829 of 02.11.2012). The organization / individual is considered to have lost the right to the simplified tax system from the 1st of the quarter when the violation was committed.
Change of regime voluntarily
In the interests of the company, it is possible to change the USN to another regime on its own, but this is only allowed from the beginning of the next tax period, in other words, from January 1. 15 calendar days are allotted to file a notice of termination of the simplified tax system (to switch to another mode). That is, the period of voluntary refusal is until January 15 of the year in which the taxation changes. Since it is impossible to change the simplified mode in the middle of the year at the request of the company's management, being late with a notification, it will be necessary to continue work on the STS until the beginning of next year. The notification in this case is filled out in 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 carry out activities in which the “simplified payment system” was used, but does not liquidate, but continues to work in other areas, it is necessary to submit a notice to the Inspectorate of the Federal Tax Service on termination of activities under the simplified tax system in form 26.2-8. This must be done within 15 days after the termination of such activities. We will tell you more about this form below.
When it is not required to file a notification 26.2-8
It is not necessary to submit form 26.2-8 “Notification of the termination of entrepreneurial activity under the simplified tax system” if:
for "simplified" types of business, it is planned to switch to another special mode or OSNO;
the taxpayer “flies” from the simplified regime;
entrepreneurial activity of the entrepreneur ceases / the enterprise is liquidated.
In the event that all types of activities are completely stopped and the company is closed, the entrepreneur / company is not required to submit to the tax authorities the established form specifically for the USN activity, since they send a separate application to terminate all activities, on the basis of which information about the closure is entered into the state register.
Notification Form 26.2-8
A notification was introduced to notify the tax inspectorate about the termination of the USN activity — special form 26.2-8. It is served in its territorial IFTS.
The notice of termination of the USN 2019 (the form can be found below) is applied on the basis of the order of the Federal Tax Service dated 02.11.2012 No. MMV-7-3 / 829 @ (Appendix No. 8).
Below we give a sample of filling out form 26.2-8.
Notice 26.2-8: fill pattern
You can submit a 26.2-8 notification to the IFTS by any of the following methods:
Electronically;
By mail with a valuable letter with an inventory;
Personally (authorized person).
In addition to the note of receipt on the second copy when submitting the form personally, or the direction of the 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 activity (notification character), no preliminary tax decision is required.
N.G. Bugaeva, economist
Unplanned loss of the right to USNO
How to safely switch to general mode
For the application of CSS, you need to follow a list of conditions. Some of them can be controlled, and some not. And if the right to use the simplified taxation system is lost, 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 section 3, Art. 346.12, paragraph 4 of article 346.13 of the Tax Code. Let's talk about what needs to be done in such a forced transition.
The reasons for the “rally” with UPDF and the mandatory set of actions in connection with this
The organization is obliged to switch to the general taxation regime, if in a certain quarter, in particular and section 3, Art. 346.12, paragraph 4 of article 346.13 of the Tax Code:
- <или> she opened a branch or representative office;
- <или> the share of other organizations in its authorized capital amounted to more than 25%;
- <или> the accounting residual value of its fixed assets exceeded 100 million rubles;
- <или> the average number of its employees exceeded 100 people;
- <или> its income since the beginning of the year exceeded 60 million rubles;
- <или> she began to conduct a type of activity “prohibited” for the use of the UPDF (for example, she took up gambling).
About the loss of the right to USNO necessary to report to your tax office within 15 calendar days after the end of the quarter in which any of the above events occurred section 5, Art. 346.13 of the Tax Code. 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 the order of the Federal Tax Service dated 02.11.2012 No. MMV-7-3 / 829 @.
Submit a USNO declaration the former simplist must no later than the 25th day of the month following the quarter when there was a “rally” with simplifications and clause 1, Article 346.19, paragraph 3 of article 346.23 of the Tax Code. The declaration must be drawn up from the beginning of the year to the quarter in which the organization has lost the right to simplify section 4, Art. 346.13 of the Tax Code. That is, if the loss of 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), presenting a declaration for 9 months of 2013. This period will be taxable for the organization period according to USNO.
In the same period you will need pay tax with the simplified taxation system clause 7, Article 346.21, paragraph 3 of article 346.23 of the Tax Code. At the same time, if the amount of tax payable for an incomplete tax period is less than the minimum tax on the “income-expendable” USNO, then it will be necessary to pay it to the budget — 1% of income in clause 6, Article 346.18 of the Tax Code of the Russian Federation; paragraph 2 of the letter of the Federal Tax Service dated 03.03.2012 No. ED-4-3 / 5146 @; Letter of the Federal Tax Service dated 10.03.2010 No. 3-2-15 / 12 @; Resolution of the Presidium of the Supreme Commercial Court of July 2, 2013 No. 169/13.
“Transitional" expenses / income
After switching to the general mode, you need to calculate taxes (income tax, VAT, property tax) as if you are a newly created organization section 4, Art. 346.13 of the Tax Code. And you will need to choose for yourself the 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 use the cash method. But it is available only to those whose average revenue (excluding VAT) for the past four quarters has not exceeded 1 million rubles. clause 1, Article 273 of the Tax Code That is, an extremely limited number of individuals. An alternative to it is the accrual method. clause 1, Article 271, paragraph 1 of article 272 of the Tax Code. Further, we will focus on it.
Cost accounting. The procedure for cost accounting in the transition to OSNO with "Income-expenditure" simplifications are given in the table. Naturally, we are talking only about those costs that were not included in the base for the simplified navigation system.
Type of costs and their payment | Date of recognition of expenses on OSNA sub. 2 p. 2 Article 346.25 of the Tax Code |
Raw materials not paid before the transition to OSNO clause 1, Article 254, paragraph 2 of article 272 of the Tax Code | If you are not written off to production prior to the transition to OSSO, then the date of writing off to production (except for raw materials and materials taken into account in the cost of finished products and p. 1, 2 tbsp. 319 of the Tax Code) |
If written off in production before the transition to OSNO, then | |
Work, services not paid before the transition to OSNO clause 1, Article 254, paragraph 2 of article 272 of the Tax Code | If the acceptance certificate is signed prior to the transition to the OSNO, then the 1st day of the quarter from which the OSNO is applied |
Goods sold but not paid to the supplier before switching to OSS sub. 3 p. 1 art. 268, sub. 2 p. 2 Article 346.17 of the Tax Code | 1st number of the quarter from which the OSNO is applied |
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 Article 346.17 of the Tax Code | Transfer Date to Buyer |
Salary accrued but not paid before the transition to OSNA | 1st number of the quarter from which the OSNO is applied |
Insurance premiums accrued but not paid prior to the transition to OSNA | 1st number of the quarter from which the OSNO is applied |
If the former simplist used object "income" then, in the opinion of the Ministry of Finance, any expenses related to the period of application of the simplified system cannot be taken into account when switching to the general regime, in particular, the cost of goods purchased in USN, but paid in the general regime section 2 of the Letter of the Ministry of Finance dated 01/19/2012 No. 03-03-06 / 1/20;. Therefore, if you are faced with a forced transition from the “profitable” USNO to the general regime and want to include the “transitional” expenses in the calculation of the “profitable” base, be prepared for the claims of the tax authorities.
Although the court once said that after the “rally” with the simplified tax system, it is possible to take into account the “transitional” expenses when calculating income tax, regardless of the tax object used by the simplist Resolution of the FAS DVO dated December 6, 2010 No. F03-8167 / 2010.
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Similar problems may arise with the recognition of unpaid salary and insurance contributions. At least in the case of a change in the object of taxation from “income” to “income minus expenses”, the Ministry of Finance opposed accounting for such costs for tax purposes. Letter of the Ministry of Finance of September 7, 2010 No. 03-11-06 / 2/142. Since the indicated amounts relate to the period when the organization applied “revenue” simplification and it could not have any expenses as such. When “gathering” from a “profitable” USNO, controllers sometimes reason in the same way. But fortunately, the courts side with the former simplisticist in Decisions of the FAS ВСО from 03.12.2010 No. А69-02 / 2010; 2 AAS dated 05/05/2011 No. A29-9378 / 2010.
Accounting for income. On the 1st day of the quarter from which the general regime applies, the “profitable” income will need to include all the proceeds from the sale of goods that were not paid during the application of the simplified tax system sub. 1 p. 2 Article 346.25 of the Tax Code. But if you took into account advances in income when simplifying, then, on the contrary, you no longer need to take into account the proceeds from these prepaid shipments in revenues from OCHN clause 1, Article 346.17 of the Tax Code of the Russian Federation; Letter of UFNS for Moscow of 05/14/2010 No. 16-15 / 050711 @.
In general, do not forget the main "transitional" rule: all "transitional" income and expenses must be accounted for once - either as part of a simplification or as part of a general regime.
Determining the cost of fixed assets and intangible assets
It may happen that by the time you lose the right to simplify the cost of some operating systems, you will not be fully taken into account in the costs. Can you “finish” it after the “rally” with USNO?
SITUATION 1. OS purchased before applying simplified. After the transition from the simplified system to the general mode, the unaccounted cost of the fixed assets can be included in expenses through depreciation section 3, Art. 346.25 of the Tax Code. It must be charged on the residual value of such OS, which is calculated by the formula:
According to the above formula, the former "profitable" simplists 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 account for their expenses in tax accounting at all).
SITUATION 2. OS acquired during the period of application of the standard. Then it all depends on the object of taxation:
- <если> the simplist used the “income” object, then after the “gathering” with the simplified tax system, the cost of the operating system in the “profitable” expenses cannot be included Letters of the Federal Tax Service dated 02.10.2012 No. ED-4-3 / 16539 @; Ministry of Finance dated 07.12.2012 No. 03-03-06 / 1/633. True, sometimes former simplists managed to prove the opposite to court e Decisions 14 AAC dated 09/10/2012 No. A13-4110 / 2012; 13 AAC dated June 30, 2009 No. A21-9258 / 2008;
- <если> the simplist used the “income minus expenses” object, the unaccounted cost is written off to “profitable” expenses through depreciation Letter of the Ministry of Finance dated 03.15.2011 No. 03-11-06 / 2/34. In this case, the residual value of the OS is determined as follows:
Transitional VAT
When a simplified person becomes a “general regime”, he goes into the category of VAT payers section 4, Art. 346.13 of the Tax Code. This means that he must charge VAT:
- from the cost of the goods (work, services) sold, shipped from the quarter in which it switched to OSNO;
- from advances received starting from the quarter in which he switched to OSNO.
You will also need to issue invoices sub. 1 p. 1 Article 146, paragraph 3 of article 168 of the Tax Code. And all this will have to be done, even if you learned about the loss of the right to USNO at the end of the quarter.
If from the beginning of the “transitional” quarter to the moment of the rally, the simplist sold something without VAT, then you still need to charge and pay tax:
- <или> at the expense of own funds;
- <или> at the expense of the buyer, if he agrees to pay the 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 sales will also be subject to VAT.
When issuing invoices for shipments that took place in the quarter of the rally, but before you learn 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 account (waybills, acts and etc.). Of course, if you want the buyer to have no problems with VAT deduction.
In the consignment notes and acts, the cost should also be indicated including VAT. But it’s clear that in the documents drawn up from the beginning of the “transitional” quarter and before it became clear that you have lost the right to USNO, there will be no VAT. As a result, after the transition to OSNO, you will need to fix the primary, highlighting VAT in prices clause 7, Article 9 of the Law of December 6, 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 and clause 6, Article 346.25 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of 04.04.2013 No. 03-11-06 / 2/10983. But only if you used the "revenue-expenditure" USNO. This rule does not apply to those who use the “income” object. Decisions of the FAS PO dated October 24, 2012 No. A57-664 / 2012; FAS SZO dated 08.16.2012 No. A13-17735 / 2011, dated 15.12.2011 No. A05-3687 / 2011.
As for the input VAT for fixed assets, if it was put into operation during the period of application of the simplified tax system, the VAT on it after switching to the general regime will not be accepted for deduction Letter of the Ministry of Finance dated 03.03.2013 No. 03-07-11 / 6648. And if it was put into operation after the “rally” from the simplified system, then VAT can be taken into deduction, even if it was purchased during the period of applying the “profitable” USN Letter of the Ministry of Finance dated 01.10.2013 No. 03-07-15 / 40631; Section 2 of the Letter of the Ministry of Finance dated 03.17.2010 No. 03-11-06 / 2/36.
Corporate property tax
The tax base is calculated based on the residual value and paragraph 1, sub. 8 p. 4 Article 374 of the Tax Code of the Russian Federation; p. 4, 5 PBU 6/01:
- real estate;
- movable property accepted for accounting as a fixed asset until 01.01.2013.
And even if at the time of the “rally” with the simplified tax system, the cost of your operating system has been fully 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 the months when the company used the simplified taxation system is assumed to be zero clause 1, Article 375, paragraph 2 of article 55, clause 4, article 346.13 of the Tax Code. Indeed, during the “gathering” from the simplified system, as noted above, taxes are considered both for the newly created organization and Letter of the Federal Tax Service of 11.11.2010 No. ШС-37-3 / 15203.
Payment of “general regime” taxes and reporting on them
According to the results of the quarter in which you started to apply the general regime, you will need to pay taxes and report on 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 USNO | When a declaration / calculation of advance payments is submitted |
VAT | 1/3 of the amount of tax payable on the declaration no later than the 20th day of each month of the quarter following the quarter in which the rally took place with the simplified tax system clause 1, Article 174 of the Tax Code | No later than the 20th day of the month following the quarter in which the rally took place with USNO section 5, Art. 174 of the Tax Code |
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 clause 1, Article 287, clause 3 of article 289 of the Tax Code | Not later than the 28th day of the month following the quarter of the rally with USNO section 3, Art. 289 of the Tax Code |
|
Tax no later than March 28 of the following year a clause 1, Article 287, clause 4, Article 289 of the Tax Code | Not later than March 28 of the following year |
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