STS: income limit. New limits for simplified people Limiting income per sleep per year
All incomes, both for individual entrepreneurs and organizations operating under the simplified tax system, must not exceed the officially established limit.
28.01.2016The amount of income received for such firms and entrepreneurs with a simplified taxation system for the reporting period of 2016 is limited to 79 million 740 thousand rubles - order No. 772 of the Ministry of Economic Development of our state dated 20.10.2015.
This limited figure should be guided by everyone who works on the "simplified" system in the current year - Tax Code, article 346.13, clause 4.1. If this amount of income exceeds this limit, then there will be a mandatory transition to a general tax payment system. This will happen from the moment (namely, the quarter) when this limit was exceeded - letter No. 03-11-06 / 2/248 of the Ministry of Finance of 01/13/2014.
Thus, the limitation of income should be calculated by both organizations and individual entrepreneurs for such objects: income and income "minus" expenses.
The procedure for calculating the income limit in 2016 (according to the simplified tax system)
To calculate the established maximum amount of the limit of income received - 79 million 740 thousand rubles, which makes it possible to use the right to work on the "simplified" in the current year, it is necessary to use all possible profits. This amount of income is usually indicated in the Book of Income and Expenses in the column "Income". At the same time, when calculating the individual limit, income on expenses is not reduced.
In the column "Income" (Book of income and expenses, section I, column 4), all data on incoming income are recorded, which are used in the mathematical calculations of the limited amount for firms and individual entrepreneurs using the "simplified" system. From the fourth column, you can take information for any reporting period - a quarter, half a year, nine months, the whole year. This is due to the fact that the so-called "simplified" use the cash method to determine the income from their activities. That is, only those amounts of money are taken into account that actually passed through the cashier (entered the current account).
When performing the procedure for calculating the individual income limit in 2016, each "simplified" must take into account the entire amount of income received from the beginning of this reporting period - from 01.01.2016:
- sales proceeds (this is money for sold goods, services, etc.);
- non-operating cash inflows (rent, interest on loans, written off accounts payable due to the expiration of the limitation period) - Tax Code, Articles No. 346.15, 249, 250;
- receivables that were returned not in cash, but in some other way (by offsetting claims) - Tax Code, article No. 346.17, paragraph 1;
- cash advance amounts - Tax Code, article No. 346.17, paragraph 1; letter No. 03-11-11 / 7599 of the Ministry of Finance dated February 24, 2014
Let us consider the following situation as an illustrative example: a “simplified” individual entrepreneur received a certain advance amount, which he included in his income, but over time he had to return it for good reasons. This amount should be excluded from income and accounting, that is, the tax base is reduced by the same figure - Tax Code, article No. 346.17 and letter No. 03-11-06 / 2/55215 of the Ministry of Finance of 10/31/2014.
In the case when a company operating according to a simplified system joins another company in its structure, then it is imperative to calculate the limited amount of income. This is due to the fact that the profit of the affiliated company after the reorganization measures is added to the income of the reorganized company. But a new legal entity is not formed, since the affiliated company ceases to conduct any activity at all, and all its obligations, along with the rights, come at the disposal of the reorganized one - Tax Code, article No. 50 (paragraph 5) and Civil Code, articles No. 57 (paragraph 4), No. 58 (paragraph 2). That is, if, when recalculating the limit amount of income of a reorganized company in 2016, the figure turns out to be more than 79 million 740 thousand rubles, then you will definitely have to switch from “simplified” to the general taxation system.
Income not included in the procedure for calculating the limit (for the simplified tax system)
- activities transferred to UTII;
- receipts registered in the Tax Code (Article No. 251);
- dividends (Tax Code, article No. 346.15 (paragraph 2, subparagraph 1) and letter No. 03-11-06 / 2/19323 of the Ministry of Finance dated May 28, 2013).
Combining STS and UTII: how does the income limit work?
In the case of combining the "simplified" and UTII, the laws also provide for the effect of the income limit, as in the case of the simplified tax system. The figure for this limit is the same - 79 million 740 thousand rubles. But the income, which is calculated according to the simplified tax system, does not include the amount of proceeds from UTII.
When combining the simplified tax and the unified imputed income tax, the limit in 2016 is calculated in the same way as for the simplified system: 60,000,000 * 1.329 = 79.74 (million rubles). And the accounting of income is carried out according to the results of the activities that are involved in the simplified tax system - letter No. 03-11-11 / 32071 of the Ministry of Finance dated 08.08.2013. That is, the profit from the imputed activity will not affect anything. This means that the easiest way is to keep separate records of income receipts in relation to each type of activity - Tax Code, article No. 346.26, paragraphs 6-7.
Exceeding the income limit under the simplified tax system: the procedure for action in 2016
In a situation where the income of any "simplified" in the current year will be more than the officially established limit of 79 million 740 thousand rubles, then a mandatory transition from the simplified tax system to the generally accepted system of taxation follows. This can be done from the beginning of the quarterly period when this excess was recorded at the official level - Tax Code, article No. 346.15, paragraph 4 (that is, the transition from one system to another must be carried out in the quarter period when the limit was exceeded) ...
Such a transition requires action in two main directions:
- settle with the state budget for taxes that relate directly to the "simplified system";
- submit the declaration according to the simplified tax system by the 25th day of the month in which the excess of the limit was recorded - Tax Code, article No. 346.23, paragraph 3.
1. Transition to a common taxation system:
- from the 1st of the quarter, when the fact of exceeding the income limit was recorded, you need to start calculating general taxes - on profit, on property and VAT;
- maintain tax reporting documents corresponding to this system of tax payments;
- taxes to pay in a special certain order for newly registered individual entrepreneurs and newly created legal entities - Tax Code, article No. 346.13, paragraph 4.
For individual entrepreneurs on a patent: income limit in 2016
For those entrepreneurs who use a system called "patent" in their activities, in 2016 the income limit is also provided - 60 million rubles. This applies only to those activities for which the corresponding patents have been acquired. If the limit figure is exceeded in the current year, an official transition to a general tax payment system is provided, but from the beginning of that tax (reporting) period, which is fixed in the acquired patent - Tax Code, article No. 346.45, paragraph 6. This means that limited income acquired as a result of using patent system, there is no need to index on the deflator coefficient.
The deflator coefficient in 2016 is 1.329. It is determined at the state level - order No. 772 of the Ministry of Economic Development dated October 20, 2015, and does not affect the income limit - Tax Code, article No. 346.45, paragraph 6. But it is taken into account when calculating the size of the potential income of those individual entrepreneurs who operate on the patent system in 2016, that is, the value of the patent will rise. At the same time, the minimum potential income for the year does not have a limit, and the maximum is up to 1 million rubles, increased by 1.329 (deflator coefficient) - Tax Code, article No. 346.43, paragraph 9. Although some subjects of our state are allowed to exceed this maximum of 3.5 up to 10 times for multiple activities. Taking into account the correction, this maximum will be: 1,000,000 * 1.329 = 1,329,000 rubles - letter No. 03-11-09 / 69405 of the Ministry of Finance dated 01/13/2015 3.5 times up to 10 (such a jump depends directly on the type of activity of the individual entrepreneur).
Hello! In this article, we will tell you about the limits that allow using the simplified tax system from 2019.
Today you will learn:
- What are the limits for entrepreneurs on;
- What items of profit relate to income on the "simplified tax";
- In what cases the right to use the simplified tax system is lost;
- How to switch from STS to OSN.
STS and business benefits
It is profitable to use the simplified tax system for maintenance, and therefore this is common among and. It has several advantages that make it stand out from other taxation methods.
Before you start using the "simplified" tax system, you have the right to choose one of two tax rates:
- 6%, if your activity contains income items and costs are minimized (in this case, the entrepreneur pays only 6% of the amount of profit);
- 15%, if the company has both income and expenses (first, the difference between the profit and expenses received for the year is calculated, and then 15% is deducted from the amount received - this is the tax payable).
These rates can be differentiated in different regions and reduced to a minimum level of 1% for some types of activities.
Business owners on the simplified tax system pay only one tax instead of:
- (for founders of organizations);
- (however, there are exceptions. For example, if you conclude a deal with non-residents, you still have to pay VAT).
On the simplified tax system, a rather simplified reporting system: paying a single tax makes maintenance easier.
There are also such features for companies on the simplified tax system:
- You can transfer to expenses the payment of insurance premiums, transport tax and other expenses (for the simplified tax system with a tax rate of 15%);
- The simplified tax system does not limit the company in the presence of a representative office.
What are the restrictions on working with the simplified tax system
There are plenty of advantages to working with STS. So that this tax collection system does not grow into the only one used by taxpayers and does not become the subject of various machinations, the state has developed special limits.
They restrict activities on the simplified tax system for various indicators. If these indicators go beyond the norm, then you have no right to apply the simplified tax system.
These limits include:
- The residual value of those fixed assets that are on the balance sheet of the enterprise cannot be higher than 150,000,000 rubles. Only depreciable property is taken into account, land and construction in progress are not taken into account;
- To switch to the simplified tax system from the new year (in 2020), your income for 9 months of current activity must not exceed the mark of 112,500,000 rubles excluding VAT. The total amount of income is calculated by adding the amounts from sales and non-operating income;
- In order not to lose the opportunity to practice simplified taxation in 2019, your total annual income should not exceed 150,000,000 rubles.
As you can see, the limits, compared to 2018, have remained the same, which will allow more entrepreneurs to stay on the simplified tax system.
However, the deflator coefficient in 2019 was also changed, as in previous years, amounting to 1.518. It is a special index that annually increased the possible income under the simplified tax system and income for the transition to the simplified tax system.
For example, in 2016 the index rate was 1.329. This means that the amount of approved income for 2016 increased from 60,000,000 rubles to 1.329 * 60,000,000 = 79,740,000 rubles. And the amount for the transition to the simplified tax system increased from 45,000,000 rubles to 1.329 * 45,000,000 = 59,805,000 rubles.
Since 2017, the deflator has stopped changing. Restrictions on its use were introduced for the next three years, until 2020. This means that the approved income limit will not be indexed, and its value will remain unchanged for three years.
It is important to take into account that the restrictions on the transition to the ranks of the "simplified" are connected not only with the income of the company. If your company employs more than 100 people, you will not be able to apply the simplified tax system even if the amount of income is met.
Income limit
There is a limit of 150,000,000 rubles, which applies to the annual income of an individual entrepreneur or company. This means that exceeding this mark by at least a ruble during a quarter, half a year or at the end of the year excludes you from the ranks of the "simplified".
If the income is exceeded by 150,000,000 rubles, then you move to the quarter in which you received a large income.
It also happens that the entrepreneur did not notice how the amount of income exceeded the approved amount. This should not be allowed. Check your income every three months in order not to miss the moment of leaving the simplified tax system.
If you, having lost the right to the simplified tax system, did not notify the tax authorities about this, then get ready to pay the following fines:
- RUB 200 for not providing notification that you no longer apply the simplified tax system (Article 126 of the Tax Code);
- 5% of the tax amount recorded on the declaration on the OSNO. Penalties will be charged from the first day following the month that is set for the submission of the declaration (Article 119 of the Tax Code);
- RUB 1000 for not providing a declaration.
For the unpaid amount of tax, there will be no penalties, the tax authorities will only charge you a late payment penalty.
If you notice that your income is becoming "critical", that is, it is approaching the threshold of 150,000,000 rubles, and you do not want to switch to the STS, there are several ways to stay on the STS.
You can:
- Prevent revenue from flowing in the last quarter or accept only those funds that will not exceed the revenue limit (if you know in advance what transactions your company will have with counterparties, try to transfer the profit on them to the next year);
- Execute a loan agreement(if you shipped the products to the buyer, then you can get money from him as a loan return. That is, you issue a conditional loan to your business partner, which he pays for the delivery. Loans are not counted as income on the simplified tax system, and therefore the amount of profit will not increase the limit turnover by income);
- Make a commission agreement(For services performed in favor of your counterparty, you can take a commission as an intermediary. Commissions under such an agreement are also not taken into account in the company's income).
If you want to switch to the simplified tax system from another taxation system, then the income for the previous three quarters should not exceed 112,500,000 rubles. Let us repeat this rule only for LLCs.
Is your income lower? Then the simplified tax system will definitely suit you. At the same time, you will be able to switch to a new taxation method no earlier than next year. You will not be able to exercise this right in the current reporting period.
The activity of the simplified tax system does not provide for a limit on expenses. The only exception is in the types of expenses themselves, which are related to such in accordance with the law.
What income can be taken into account with the simplified tax system
Any commercial activity involves the receipt of amounts of income. However, not every profit can be counted as income.
Tax legislation classifies income as amounts:
- From sales (proceeds in monetary terms, which are received from the sale of their own products or the sale of property rights of the company (for example, you have found a buyer for equipment or a piece of land. In this case, payment can be made even in kind));
- Non-sales:
- income from activities of the previous 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 from deposits, securities;
- property rights that you acquired free of charge;
- profit from owning shares in other organizations; - Income on the simplified tax system must be recorded in the KUDiR at the time the funds are received at or at the cash desk of the company.
At the same time, there are such incomes of the company that are not taken into account when calculating the limit on the simplified tax system.
They include:
- Mortgaged property;
- Contributions to;
- Contributions to compensation funds;
- Foreign (provided that they are spent within one year);
- The difference resulting from the revaluation of shares;
- Reimbursement from insurance companies or by court order to the injured party;
- Fines paid to the organization;
- Some from which income tax is deducted;
- Winnings (for individual entrepreneurs);
- And others, indicated in Articles 224, 251 and 284 of the Tax Code of the Russian Federation.
We take into account the cost of fixed assets
The simplified tax system is suitable only for those individual entrepreneurs and organizations whose residual value of fixed assets does not exceed 150,000,000 rubles. This value is calculated in accordance with the accounting standards.
The limit of fixed assets should be monitored not only by those organizations that are on the simplified tax system, but also by those that plan to switch to this tax system. The latter need to calculate the price of assets as of December 31 of the year preceding the transition to the simplified tax system.
If the fixed asset value limit is exceeded, this will become an obstacle to the application of the simplified tax system.
When the residual value exceeds the established limit of 150,000,000 rubles, the organization is obliged to switch to DOS from the quarter in which there was an increase in the value of assets.
The Ministry of Finance does not oblige individual entrepreneurs to keep records of the residual value of fixed assets. However, as soon as an entrepreneur switches to the simplified tax system, the need to calculate the price of assets is assigned to him by law.
Loss of the right to apply the simplified tax system
From the moment the entrepreneur's income exceeded the mark of 150,000,000 rubles in the current period (for a quarter, half a year or 9 months), the transition to DOS is carried out without fail.
As soon as the limit has been increased, organizations and individual entrepreneurs switch to DOS from the beginning of the quarter in which the total amount of income exceeded 150,000,000 rubles. To understand whether you are within the limit or not, you will need to calculate income from the first day of the reporting year.
Let's take an example of the moment when the organization loses the right to the simplified tax system.
The company's revenues for the year were:
Month | Amount, rubles |
January | 5 500 000 |
February | 7 300 000 |
March | 2 100 000 |
April | 4 800 000 |
May | 17 400 000 |
June | 10 200 000 |
July | 9 900 000 |
August | 31 500 000 |
September | 7 800 000 |
October | 18 600 000 |
November | 32 900 000 |
December | 23 000 000 |
The volume of income for the year, including the last quarter = 162.4 million rubles.
The legislator established that those enterprises whose income did not exceed 150,000,000 rubles may remain on the STS. In our example, the company's total revenue exceeded this mark. This means that, starting from 01.01.2020, the organization is obliged to switch to DOS and calculate the tax differently.
Go to OSNO
Legislative norms oblige those who switched to OSNO to inform the tax authorities about this within 15 days after the end of the reporting period. Once the transition has taken place, the taxpayer is obliged to pay all applicable taxes, as well as newly registered companies.
If an organization or individual entrepreneur, when switching to OSNO, overlooked the payment of monthly payments, this is not a reason for fines from the tax authorities. The penalty will be penalties in the amount of unpaid tax.
Cashier limits for "simplified"
For every entrepreneur and company located on the simplified tax system, there is a requirement for the cash desk from the side of legislative norms. It is expressed in the fact that the business owner is obliged to set a cash limit, which is expressed in the maximum possible amount of cash balance at the end of the day.
It is not necessary to inform banking organizations about the excess of funds. You must calculate this value yourself and stick to it on a daily basis.
The cash limit is calculated as follows:
It is necessary to sum up all revenue for any period, but not more than 92 days. The amount received must be divided by the number of days in the billing period. The value that turned out as a result, multiply by the number of days during which money is spent at the cash desk before being deposited in the bank (usually no more than 7 days). The amount that you calculated is the limit on your cash desk.
The calculation scheme must be drawn up in the form of internal documents (order or instruction). It must be followed during the entire operation of the company.
If the organization has separate subdivisions, then the calculated limit should be the same for all. The exception is those divisions that transfer funds directly to the bank, bypassing the head office.
Companies can calculate the income limit under the simplified tax system in 2016 now. For the calculation, you must use the deflator coefficient for 2016.
In the article:
- The limit of income under the simplified taxation system in 2016
- Calculation of the income limit for the simplified taxation system in 2016
The STS deflator coefficient for 2016 is 1.329. Using this figure, you can calculate whether the company will be able to apply the simplification in 2016, and for how long.
Calculation of the income limit for the simplified taxation system in 2016
To determine income limit on the simplified tax system in 2016, it is necessary to multiply the basic sizes of marginal incomes of 60 and 45 million rubles without taking into account the current coefficient by the value of the deflator (1.329). The maximum amount of income on the simplified taxation system was approved by the Tax Code of the Russian Federation (clause 2 of article 346.12, clause 4 of article 346.13 of the Tax Code of the Russian Federation), respectively.
That is, in order for the company to remain on the simplified system in 2016, its revenues must not exceed 79,740 thousand rubles (60 million rubles × 1.329)... In other words, income limit for the use of simplified taxation system in 2016 is equal to 79,740 thousand rubles.
If income under the simplified tax system exceeds the established limit, the company will lose the right to use the special regime (clause 4 of article 346.13 of the Tax Code of the Russian Federation). Or if other requirements for simplified taxpayers are violated (clauses 3, 4 of article 346.12 and clause 3 of article 346.14 of the Tax Code of the Russian Federation).
The loss of the right to use the simplified tax system must be reported to your inspectorate within 15 calendar days after the reporting (tax) period in which the amount of income exceeded the permissible limit or other conditions for the application of the simplified tax system are violated (clause 5 of article 346.13 of the Tax Code of the Russian Federation).
The transition to the general regime takes place from the quarter in which the income limit for the application of the simplified taxation system was exceeded in 2016.
In 2015, to switch to a simplified system, a coefficient of 1.147 was used. You can apply the simplified simplification from 2016 if the income for the nine months of 2015 amounted to no more than 51,615 thousand rubles (45 million rubles × 1.147).
Income limit for switching to simplified taxation system in 2017
To switch to the simplified tax system from 2017, the amount of income for 9 months of 2016 should not exceed 59 805 thousand rubles (45 million rubles × 1.329).
Recall that the income limit for the transition to the simplified tax system from 2017, as well as in 2016, is applied only by organizations. The income limit for the transition of entrepreneurs to simplified taxation from 2017 has not been established.
Income when calculating the limit for the simplified taxation system in 2016
When calculating the limit, income from sales and non-operating income are taken into account. But at the same time, one should not take into account receipts that are not subject to a single tax. These are the following income:
- in the form of property received in the form of a pledge or a deposit as security for obligations;
- contributions (contributions) to the authorized (pooled) capital;
- property and funds received by the intermediary in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement;
- receipts for reimbursement of costs incurred by the intermediary for the principal, principal or other principal;
- in the form of funds or other property that are received under credit or loan agreements, as well as funds or other property that are received as repayment of such borrowings;
- in the form of property received by a Russian organization free of charge from a founder who has at least a 50 percent stake in the authorized capital, or from a subsidiary with the same participation in its capital;
- in the form of capital investments in the form of inseparable improvements to the property transferred by the tenant.
- In addition to the listed income, they are not taken into account when calculating the limit for income in the form of dividends (letter of the Federal Tax Service of Russia dated December 7, 2011 No. ED-4-3 / [email protected]).
Simplified taxation system - simple and affordable regime. It is aimed at reducing the number of taxes paid and generated reporting and is focused on small businesses. Therefore, for its application, USN limits are set for a year. In the article, we will tell you what are the restrictions for using the simplification and what to do if you have violated them.
USN limits 2019
Novice entrepreneurs and organizations know about the existence of the simplified tax system and are trying to switch to this system, because it has many advantages:
- small tax rates: 6% on income and 15% on the difference between income and expenses;
- in the regions, the rate can be reduced even more: 1-6% of income and 5-15% of the difference between income and expenses;
- at the end of the year, you need to submit only one declaration;
- the tax payment can be halved by the amount of insurance premiums for employees and individual entrepreneurs (or reduce the tax payment completely - in the case of independent work of the individual entrepreneur and payment of contributions "for himself").
Individual entrepreneurs and organizations can switch to the simplified regime upon registration by submitting a notification within 30 days. If you are already operating under a different tax regime and want to switch to the simplified tax system, then you can do this only from next year, for this, submit an application by December 31. Organizations can combine the simplified tax system with UTII, and entrepreneurs - also with the patent system.
Moving to and staying on a simplified system is associated with a number of limitations. The limits on the amounts required to apply the simplified tax system are growing annually, which simplifies the transition to simplified taxation and makes it more accessible. In 2019, there were no significant changes in the conditions for using the simplified code, so we will tell you about each of them in more detail.
Activities
Simplified people do not have the right to do business in all areas. For example, pawnshops, microfinance organizations, insurers, recruiting agencies, gambling establishments and manufacturers of excisable goods cannot use the simplified tax system.
Annual revenue
In 2019, the revenue limit for the year is 150 million rubles, this amount has been established since 2017 and will not be changed until 2020. This amount of revenue allows a larger number of companies to remain on the simplified system, because since 2016 the annual revenue limit has grown 2.5 times. Previously, the amount of income was indexed by the deflator coefficient, but in the period 2017-2020. it does not apply.
Companies on a simplified system can conduct activities that generate income up to 150 million rubles, and not be afraid of losing the right to use the simplified tax system. Please note that not all income received is included in the calculation.
Income included in the calculation:
- sales income;
- non-operating income;
- from the exercise of rights to property;
- advances received.
Income excluded from the calculation:
- repaid loan;
- received pledge or deposit;
- property received as a contribution to the authorized capital;
- from property received free of charge;
- funds received under an agency agreement;
- received grants;
- income from activities in a different tax regime, when combining the simplified tax system with UTII or a patent.
Loan received
Simplified people who want to stay on the simplified tax system, when approaching the income limit, try to reduce it. There are several ways to do this, but they are not safe and are well known to tax authorities, so they can easily calculate such frauds. For example, it is common to execute two contracts with a counterparty - purchase and sale and a loan. That is, the payment is transferred to you in the form of a loan, and next year they are offset according to requirements. In this case, the tax authorities can prove the fictitiousness of the loan, and if, taking it into account, the income exceeds the limit, the right to use the simplified tax system will be lost.
Income limit for 9 months
The income of companies planning to switch to the simplified tax system from 2019 should fit into the amount of 112.5 million rubles for the first 9 months of last 2018. It is possible to bypass this limitation by moving the income to the 4th quarter, because in this case the annual income is not important, only the income for the first 9 months is taken into account.
An entrepreneur can become a simplified person regardless of how much income he has received. This rule applies only to organizations, it does not apply to individual entrepreneurs. But applying the simplified tax system, the individual entrepreneur must ensure that his income for the year does not exceed 150 million rubles, otherwise he will have to return to the general regime.
Residual value of fixed assets
For the transition and application of the simplified tax system, there is a condition limiting the residual value of fixed assets to the amount of 150 million rubles. An organization that has fixed assets, the residual value of which is more than 150 million rubles, is not eligible for the transition and application of the simplified system. At the same time, entrepreneurs are not obliged to provide information about fixed assets when switching to the simplified tax system, but if the residual value limit is exceeded during the course of business, the right to use the simplified system will be lost.
For this limitation, only depreciable fixed assets are considered. Land and other natural resources, reserves, goods, construction in progress, securities and financial instruments are not subject to depreciation, therefore, are not taken into account. You can reduce the cost of OS by transferring them to conservation or temporarily selling them to a friendly person and renting them.
Average headcount
Payers of the "simplified" tax must comply with the limit on the number of employees - 100 people. To calculate the average number of employees, take into account your employees, external part-time workers and employees on GPC contracts.
The calculation does not need to include women on maternity leave and parental leave other than working part-time or at home and retaining the right to social security benefits. As well as student workers who pass entrance exams and are on additional leave without pay.
The calculation of the number is carried out not at the end of the period, but for the entire period. Therefore, even if the company currently employs more than 100 people, it can still retain the right to apply the simplified form, if the average number for the entire period does not exceed the boundaries.
For example, if in the company from January to July the number of workers was 90 people, and from August 13, 16 new employees were hired, then the average number of employees will be calculated as follows:
- 90 × 7 = 630 people from January to July;
- (90 × 12 + 106 × 18) / 30 = 100 average number of people in August;
- 106 × 4 = 424 people from September to December;
- (630 + 100 + 424) / 12 = 97 people on average per year.
Even though the number of staff exceeded 100 people, the right to apply the simplified code will not be lost.
Participation of other legal entities
For organizations on the simplified tax system, the share of participation of other legal entities is limited - 25%. That is, the authorized capital cannot consist of contributions from other organizations by more than 25%. There are several ways to work around this limitation.
- Increase the authorized capital through the contributions of founders, individual entrepreneurs and individuals. This will allow you to change the ratio of shares and keep within the border of 25%.
- Sell your stake in the company to one of the founders. If the legal entity is the only founder, you can sell 75% of the authorized capital of the subsidiary to trusted persons or real business owners. Then the capital structure of the company will meet the conditions.
- Retain the functions of control over the legal entity by reducing its share in the authorized capital. For example, an organization with a 25% stake might have 75% of the profits and votes. This decision can be negatively perceived by the tax authorities.
Creation of branches
Organizations using the simplified tax system cannot have branches. A branch is a separate subdivision located outside the location of the organization and performing all of its functions or part of them. The branch receives property from the legal entity that created it and is endowed with a head, acting by proxy. An important condition is the reflection of the branch in the constituent documents.
If a separate subdivision does not meet all the conditions necessary for branches, then it cannot be recognized as a branch. Therefore, it is possible to disguise a branch as a separate subdivision. If you do not reflect the branch in the constituent documents, limit the number of functions and staff of specialists, do not appoint a manager and do not open a current account, it will be difficult to prove that a separate subdivision is a branch. In addition, the supervisory authority must prove the existence of a branch.
What to do if you violated the restrictions
If you have violated the restrictions that we talked about above, you will have to stop using the simplified system. A notice of termination of the simplified taxation system must be submitted within 15 days of the next reporting period. If you violate the limits in the second quarter, file a notice with the tax office by July 15. The notification form was approved by order of the Federal Tax Service dated 02.11.12 No. ММВ-7-3 / 829. If you do not submit a notification or do not do it on time, you will be charged a fine of 200 rubles for each document.
Having left the simplified tax system, you must submit your declaration by the 25th day of the month following the month of filing the notification. Draw up a declaration for the period from the beginning of the year to the quarter in which you lost the right to use the simplified tax system. For the same period, you need to pay a single tax. Failure to submit a declaration entails liability under Article 119 of the Tax Code of the Russian Federation - a fine of 5% of the amount unpaid on time for each month, but not less than 1000 rubles and not more than 30%.
Having switched to the general regime, it is necessary to pay and calculate taxes in the manner prescribed for new organizations and individual entrepreneurs. If you are late in making monthly payments for the quarter in which you switched to a different taxation system, you will not have to pay penalties and fines. But late payments for the next quarter are already threatening fines and penalties.
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What changes have occurred in 2016 in the simplified taxation system (STS)? All changes in one table.
We have collected all changes in the simplified tax system for 2016 in one large and convenient table. These changes took effect from 2016.
Many changes in the simplified tax system have come into force since 2016. The main change in 2016 was the new reporting for employers - 6-NDFL. Tax holidays have been introduced for individual entrepreneurs in many regions. The minimum wage has been increased. The declaration on the simplified tax system has changed due to the introduction of a trade tax. Another change - it will be necessary to hand over 2-NDFL and 6-NDFL in electronic form through a special operator when the number of employees is 25 people. In addition, monthly reporting to the FIU has been introduced.
Changes in the simplified tax system in 2016 table
What is changing | New regulation effective from January 1, 2016 |
ONS | |
Declaration on the simplified tax system |
Simplifiers must report for 2015 in the form of a declaration approved by order of the Federal Tax Service of Russia dated 04.07.2014 No. ММВ-7-3 / 352. Entrepreneurs using the zero tax rate under the simplified tax system can apply the recommended declaration form (see letter of the Federal Tax Service of Russia dated 20.05.2015 No. GD-4-3 / [email protected]). Order of the Federal Tax Service of Russia dated 04.07.2014 No. ММВ-7-3 / 352, letter of the Federal Tax Service of Russia dated 20.05.2015 No. GD-4-3 / [email protected] |
Reduced rate |
Absolutely all regions can reduce the STS rate both for the object income minus expenses (5-15%), and for the object income (1-6%). Federal Law of 13.07.2015 No. 232-FZ. |
Trade fee for simplified taxation system |
Before the approval of the new tax return form for the simplified tax system, trade tax payers show the collection by line codes 140-143 of section 2.1 of the declaration along with the amounts of contributions and hospital benefits (object of income) or by codes of lines 220-23 of section 2.2 of the declaration (object of income minus expenses). Letter dated 14.08.2015 No. GD-4-3 / [email protected] |
Limit for the use of simplified taxation system |
A simplified person (both an organization and an entrepreneur) has the right to apply the simplified tax system in 2016 until the income starting from January 1, 2016 does not exceed 79.74 million rubles. In the overrun quarter, you need to switch to OCH. Order of the Ministry of Economy of October 20, 2015 No. 772. |
Representative offices |
Simplified people can have representations. Branches are still banned. |
UTII | |
Reduced rate | Regions, at their discretion, have the right to reduce the rate from 15 to 7.5% |
Coefficient K1 |
K1 for UTII for 2016 is set at 1.798. First, the Ministry of Economy indexed K1 for 2016, taking into account inflation, but then canceled the indexation and decided to keep K1 for 2016 at the 2015 level. In connection with a legal conflict, the preservation of K1 at the 2015 level also had to be prescribed in a separate federal law. Federal Law of December 29, 2015 No. 386-FZ, Order of the Ministry of Economy of October 20, 2015 No. 772. |
Personal income tax | |
Form 3-NDFL |
Changes have been made to Form 3-NFDL starting with the 2015 report. The new edition contains section 2, sheet B, sheet D2, etc. Order of the Federal Tax Service of Russia dated November 25, 2015 No. ММВ-7-11 / [email protected] |
Deadline for submitting a certificate of the impossibility of withholding personal income tax |
Clause 5 of Article 226 of the Tax Code of the Russian Federation |
Child deduction limit |
RUB 350,000 Federal Law of 23.11.2015 No. 317-FZ |
Deduction for a disabled child |
RUB 12,000 for parents and adoptive parents. RUB 6,000 for foster parents, guardians and trustees.Deductions for a disabled child and for the second (third, subsequent) are summed up. That is, for a disabled child, who is the second in a row, the deduction will be 13,400 rubles. (12,000 rubles + 1,400 rubles). Federal Law of 23.11.2015 No. 317-FZ, Review of the Presidium of the Supreme Court of 21.10.2015. |
Employer social deduction |
You can get it if you have a notice from the tax one in the form approved by order of the Federal Tax Service of Russia dated October 27, 2015 No. ММВ-7-11 / 473 Clause 2 of Article 219 of the Tax Code of the Russian Federation |
Payment of personal income tax to the budget from salaries |
Personal income tax from salaries is paid no later than the next day after the payment of money from the cash desk or to the card. It is not necessary to pay personal income tax from the salary not received by the employee on time (from the deposited one). Articles 223 and 226 of the Tax Code of the Russian Federation. |
Payment of personal income tax to the budget from benefits for temporary disability and vacation pay |
The last day of the month in which the income was paid. Articles 223 and 226 of the Tax Code of the Russian Federation. |
Personal income tax from excess daily allowances (more than 700 rubles in the Russian Federation and more than 2500 rubles in foreign countries) |
Revenue is recognized on the last day of the month in which the expense statement is approved. Personal income tax is withheld at the next payment of income to an employee. Personal income tax must be transferred no later than the first working day after the payment of income to the employee Articles 223 and 226 of the Tax Code of the Russian Federation. |
Personal income tax from material benefits |
Personal income tax for all interest-bearing and interest-free loans is calculated monthly on the last day of each month. Articles 223 and 226 of the Tax Code of the Russian Federation. |
Help 2-NDFL |
Since December 8, a new form has been in effect, approved by order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / 485. In the 2-NDFL form, a field appeared to indicate the correction number. For foreign workers, it is necessary to fill in information about the TIN in the country of citizenship. In the section for tax deductions, it is now necessary to indicate information about investment deductions. For social deductions, a field has appeared for specifying the details of the notification of the tax authority on the right to deduction. Added a field for specifying the amounts of fixed advance payments by foreign employees. Order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11 / 485. |
Income and deduction codes for filling out the 2-NDFL certificate |
From November 29, 2015, new codes are in force, approved by order of the Federal Tax Service of 10.09. 2015 No. ММВ-7-11 / 387. Refers to changes in income and deductions from 2015 and 2016. For example, there was a deduction code for expensive treatment 326, for training 320. FTS order of 10.09. 2015 No. ММВ-7-11 / 387. |
Quarterly reporting on personal income tax |
From the reporting for the 1st quarter of 2016, you need to submit reports in the 6-NDFL form (generalized information on all employee incomes). 6-NDFL is handed over no later than the last day of the month that follows the quarter. Penalty for failure to submit - 1000 rubles. Blocking of accounts is possible. 2-NDFL certificates remain. Clause 2 of Article 230 of the Tax Code of the Russian Federation, order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / 450. |
Personal income tax reporting on paper |
With a population of up to 25 people, 2-NDFL and 6-NDFL can be submitted on paper. 25 and more - only in electronic form via TCS. Discs and USB sticks are not accepted. Article 230 of the Tax Code of the Russian Federation |
Property deduction under subparagraph 1 of paragraph 1 of article 220 of the Tax Code of the Russian Federation |
The list of deductions has been expanded. The deduction is also provided:
That is, it turns out that this money will not be subject to personal income tax. Federal Law of 08.06.2015 No. 146-FZ. |
Payment of personal income tax when selling real estate |
To be exempted from paying personal income tax, the ownership period must be 5 years or more. Subjects of the Russian Federation can reduce this period. The rules do not apply to real estate that was used in business, in this case, the tax (for example, the simplified tax system) is paid regardless of the period of ownership of the real estate. Federal Law dated November 29, 2014 No. 382-FZ. |
Property tax and land tax | |
Calculation of corporate property tax |
For the cadastral value, the reporting periods from January 1, 2016 are 1, 2 and 3 quarters. And for everyone else - 1 quarter, half a year and nine months (as in 2015). Article 379 of the Tax Code of the Russian Federation |
Payment of transport and land tax |
Federal Law of 23.11.2015 No. 320-FZ. |
Maximum property tax rate with cadastral value |
For organizations, the rate is established by the law of the region, it can be less than 2% (see regional law). If the tax rate is not determined by the law of the constituent entity of the Russian Federation, a maximum rate of 2% is used. The tax is calculated by the company. For entrepreneurs, the rate is fixed - 2% (Article 406 of the Tax Code of the Russian Federation). The tax is calculated by the inspection. Articles 380 and 406 of the Tax Code of the Russian Federation. |
Payment of land tax by entrepreneurs |
The calculation of the land tax for 2015 for the entrepreneur must be done by the inspection. The payment will arrive by mail in 2016. The entrepreneurs do not hand over the declaration. Companies, as before, are obliged to independently calculate the tax payable and submit a tax return. The same rule applies to the property tax of individual entrepreneurs and the transport tax of individual entrepreneurs. Federal Law dated 04.11.2014 No. 347-FZ. |
VAT for simplified taxation | |
Accounting for VAT in income under simplified taxation system |
If the simplified person issues an invoice to the buyer with the allocated VAT, then it is enough to transfer this tax to the budget. It is not necessary to include this amount in income with the simplified tax system. Federal Law dated 06.04.2015 No. 84-FZ. |
Insurance premiums | |
Limiting base for insurance premiums |
In 2016, the maximum base in the PFR is 796,000 rubles, in the FSS - 718,000 rubles. For FFOMS, the base has not been established. Insurance premium rates have been kept at the 2015 level. Resolution of the Government of the Russian Federation of November 26, 2015 No. 1265. |
Monthly reporting to the FIU |
Starting from April 2016, the FIU must submit information about the TIN, SNILS and full name of each employee. Deadline - no later than the 10th day of the month following the reporting month. The fine for failure to pass for each employee is 500 rubles. RSV-1 is rented out quarterly, as in 2015. Federal Law of December 29, 2015 No. 385-FZ |
Entrepreneur's personal insurance contributions |
For 2016, no later than December 31, 2016, entrepreneurs must pay 19,356.48 rubles to the Pension Fund. and in FFOMS 3,796.85 rubles. In addition, no later than April 1, 2017, entrepreneurs need to transfer to the Pension Fund 1% of income for 2016 exceeding RUB 300,000. |
Deadline for Payment of Injury Contributions |
No later than the 15th day of the next month. That is, in the same period as all other contributions. Federal Law dated December 29, 2015 No. 394-FZ. |
Payment of Injury Fees on Transfer of Personnel |
Contributions for injuries are paid by the policyholder, who temporarily transferred the personnel to the receiving party. In this case, the rate of contributions is set according to the main type of activity of the receiving party and the results of a special assessment of working conditions at the workplaces of the receiving party. |
Benefits * | |
Maximum monthly childcare allowance |
RUB 21,554.82 |
Minimum amount of maternity allowance |
28 555, 4 rub. (with multiple pregnancies - 39,569.62 rubles, complicated childbirth - 31,818.87 rubles). Federal Law dated 14.12.2015 No. 376-FZ. |
Maximum amount of maternity allowance |
RUB 248 164 (with multiple pregnancies - 343 884.4 rubles, complicated childbirth - 276 525.6 rubles). Federal Law of December 29, 2006 No. 255-FZ. |
Minimum average daily earnings for calculating benefits (based on the minimum wage) |
RUB 203.97 Federal Law dated 14.12.2015 No. 376-FZ. |
Maximum average daily earnings for calculating benefits |
RUB 1,772.6 Federal Law of December 29, 2006 No. 255-FZ. |
Calculation period for calculating benefits |
2014-2015 years Federal Law of December 29, 2006 No. 255-FZ. |
Pilot project to pay benefits directly from the Social Insurance Fund |
The pilot project has been extended until January 1, 2017. Since January 1, 2016, 6 more regions have been connected to it: the Republic of Mordovia, Bryansk, Kaliningrad, Kaluga, Lipetsk and Ulyanovsk regions. Resolution of the Government of the Russian Federation of December 19, 2015 No. 1389. |
Limit in tax accounting |
Federal Law of 08.06.2015 No. 150-FZ. |
Remuneration for work during the suspension of work |
It has been clarified that during the suspension of work, the average earnings are retained for the workers. Federal Law dated 30.12.2015 No. 434-FZ |
Foreign workers |
Since January 1, the hiring of citizens of the Republic of Turkey is prohibited (exceptions are established in the Decree of the Government of the Russian Federation of December 29, 2015 No. 1458). Contracts with Turkish workers, concluded before January 1, are valid until their expiration. Decree of the President of the Russian Federation of November 28, 2015 No. 583. |
Work | |
Contract labor |
Employers are prohibited from placing employees at the disposal of others. The employer can temporarily send employees to other legal entities or individuals under an agreement on the provision of personnel labor in accordance with the rules 53.1 of the Labor Code of the Russian Federation. Federal Law of 05.05.2014 No. 116-FZ. |
Checks | |
Small Business Checks |
From January 1, 2016 to December 31, 2018, it is prohibited to carry out any scheduled inspections of small businesses - organizations and entrepreneurs. An exception was made only for unscheduled tax audits - they are possible during this three-year period. Federal Law of 13.07.2015 No. 246-FZ |
Cashbox | |
Registration of price tags |
It is not necessary to put the stamp and signature of the responsible person on the price tags from January 2. The price tags indicate the name of the product, the grade (if any), the price per weight or unit of the product. Price tags can be drawn up not only on paper, but also on an electronic board, slate boards, stands, light boards. Government Decree of December 23, 2015 No. 1406. |
Online checkout |
The experiment has been extended until December 31, 2016. From January 1, 2017, the Government plans to transfer all business to online cash registers. Resolution of the Government of the Russian Federation of December 22, 2015 No. 1402. |
OKVED | |
OKVED |
The entry into force of the new OKVED classifier has been postponed until January 1, 2017. Until this moment, in particular, the All-Russian Classifier of Economic Activities (OKVED) OK 029-2007 (NACE Rev. 1.1), the All-Russian Classifier of Economic Activities (OKVED) OK 029-2001 (NACE Rev. 1) and the All-Russian Classifier of Services continue to operate population (OKUN) OK 002-93. Rosstandart order of November 10, 2015 No. 1745-st, letter of the Federal Tax Service of Russia of November 26, 2015 No. SD-4-3 / [email protected] |
Fines for STS | |
Deprivation of driving license |
From January 15, entrepreneurs who have not fulfilled the requirements of the executive document (on the collection of alimony, on compensation for harm to health, etc.) may temporarily lose their driver's license. For deprivation, the amount owed must be more than 10,000 rubles. After the debt is repaid, the rights are returned. Federal Law dated November 28, 2015 No. 340-FZ. |
Penalty for Injury Fees |
A new fine is introduced for each document on injury contributions not submitted for verification - 200 rubles. The minimum fine for being late with the submission of 4-FSS reports on injuries has been increased to 1000 rubles. Federal Law of December 29, 2015 No. 394-FZ |
Penalties for non-submission of reports to statistics authorities |
For accountants, managers and individual entrepreneurs, fines range from 10,000 to 20,000 rubles, for organizations - from 20,000 to 70,000 rubles. For a repeated violation, the fine for officials is 30-50 thousand rubles, for an organization - 100-150 thousand rubles. Changes have been made to article 13.19 of the Code of Administrative Offenses of the Russian Federation. Federal Law dated 30.12.2015 No. 442-FZ. |
Penalties for providing false information |
For each filed document with false information, the tax agent will pay 500 rubles. |
Responsibility for non-submission of quarterly reports on personal income tax |
The tax authority suspends operations on bank accounts if the calculation of personal income tax is not submitted within 10 days after the end of the established period. Federal Law dated 02.05.2015 No. 113-FZ. |
KBK | |
KBK for payment of contributions to individual entrepreneurs |
Three new KBKs have been installed for entrepreneurs:
Use the new KBK from January 1, 2016. The contributions paid before the new year under the old KBK Pension Fund will be offset. |
KBK on contributions for employees |
392 1 02 02010 06 1000 160 The KBK remained the same, the Ministry of Finance planned to make separate KBKs to pay contributions from exceeding the maximum base, but then abandoned the idea. Orders of the Ministry of Finance of Russia dated 08.06.2015 No. 90n and dated 01.12.2015 No. 190n. |
KBK for payment of penalties on contributions |
Orders of the Ministry of Finance of Russia dated 08.06.2015 No. 90n and dated 01.12.2015 No. 190n. |
Minimum wage and refinancing rate | |
Minimum wage |
RUB 6204 Federal Law dated 14.12.2015 No. 376-FZ. |
Refinancing rate |
The refinancing rate is equal to the key rate (i.e. 11%). Simpliers use the refinancing rate to calculate interest on tax arrears. Also, based on the refinancing rate, the material benefit for personal income tax is considered. This rate is considered a forfeit, as well as compensation for delayed wages. Since the refinancing rate is higher than the key one, since January 1, 2016, these payments have increased. Information on the website of the Central Bank of the Russian Federation from 11.12.2015. |
* The authorities postponed the indexation of fixed benefits until February or later (Article 1 of Federal Law No. 68-FZ of 06.04.2015). The indexation coefficient of a one-time benefit at the birth of a child, for registration in the early stages of pregnancy, the minimum amount of benefits for caring for a child up to one and a half years, will be indexed by the Government. Until this point, you need to use the benefits established in 2015.
Based on materials: http://www.26-2.ru/