The state regularly updates the legislative framework. The number of applications and forms with permits and rejections take away free space from living office workers.
But there is a pleasant exception - a notice on the application of the simplified tax system. A candidate for a simplified tax regime fills out a single form that does not require answers and cross-checks.
The USN tool is convenient for an individual entrepreneur.
Why do you need a "simplified"?
When companies and individual entrepreneurs summarize the first results and print out the sums of upcoming tax expenses on paper, businessmen are embraced by the gamut of feelings in the line of “perplexity – indignation”. The number and reasons for accruing tribute do not fit on the fingers of two hands.
To optimize taxes and reduce paper reporting flow allows notification of the transition to the simplified tax system. The potential payer will no longer have to calculate income tax, pay property tax on fixed assets used in the production process. VAT is disappearing from the horizon.
Simplified mode is set for the enterprise as a whole. It is impossible to formalize one type of activity and leave the other in general mode.
Cases have been recorded when they are working with “simplists” without enthusiasm due to VAT.
The result is formed by the supply market. If a product, service or work is in demand, then the notification form on the application of the simplified tax system in the contract package will not turn into an obstacle to business relations.
Admission price
The threshold for annual income is indexed. In 2017, the sum of the determining transition parameter was 112 and a half million Russian rubles.
The law establishes that until 2020 the amount will not be revised. The price of oil, the dollar and the Fed rate in no way shake the benchmark.
The amount of annual income is indicated in the special field for notification of the transition to the simplified tax system.
Prelude to the Transition
Before filling out the notification form, it is useful to check the checkout. Payment upon delivery of goods or services, advance payments for upcoming deliveries is income. This also adds revenue from the lease and sale of own property.
If the money for low-quality goods and poorly rendered services had to be returned to the customer within a year, then the returned amount is minus.
The proceeds from the sale go to income: posted through the current account and through the cash desk.
The company is allowed to switch to easier tax accounting rules if the amount of income is less than or equal to 112.5 million rubles. But not in a year, but in nine months. The annual threshold is 150 million.
It is simpler for an entrepreneur - for an individual entrepreneur notification of the application of the simplified tax system does not require entering information on income. But the obligations of perfect compliance with the general rules of cash transactions remain. As well as the need to provide statistical reporting.
Having decided on the cash filling, you should carefully compare the statutory work of the organization or the declared employment of the entrepreneur with a list of the Tax Code. Briefly, this list looks like this: banks and microfinance, brokerage services; bookmakers; investment funds; manufacturers of excisable goods; private notaries and lawyers. They have their own tax yoke.
If income and types of business do not interfere, then check the number of staff. Offices and entrepreneurs operating hired labor, with a staff of over 100 people, have been ordered to a simplified regime.
The presence in the list of shareholders - “lawyers” with a 25% share of the authorized capital, puts an end to the dream of a flexible and convenient tax policy regime.
To expand the sales market, the organization opens branches in other cities. For revenue, this is good, but at the same time, the transition to a simplified method of settlements with the state is prohibited. Even if the amount of rubles produced does not exceed 150 million per year.
An application to issue a notice of the application of the simplified tax system to the Federal Tax Service is not required. It is enough for a company or an entrepreneur to fill out a notification form and send it to the tax. Confirmation wait unnecessarily. Because “simplified” is a voluntary matter. But there are situations when confirmation of the application requires the counterparty. Then the "simplified man" writes to the tax office in writing, where they will prepare a letter within 30 days confirming the legality of working in the STS mode.
Simple and clear business form
For each of them, a specific “be healthy” is established. When filling in the boxes and lines of the notice form for the application of the simplified tax system, you should strictly adhere to the notes under the table.
Situation 1. The organization or entrepreneur is already working under a general regime.
The company indicates the TIN, PPC, the full name, as in the Charter. The sign of the existing payment mode is 3. The transition indicator is 1.
An individual entrepreneur fills in the TIN, last name with the name and patronymic. Enters 3 in the code box of the current mode. 3 puts the desired “simplified code” in the cell - the transition code from the first day of the next year.
Situation 2. The organization or entrepreneur filed for tax registration without an application for the simplified tax system.
The newly formed persons involved in economic battles have a chance to rectify the situation in thirty days. The correct values are as follows:
- the first code is assigned the value 2 - a sign of a newly created organization.
- the cell of the second code is filled with the number 2 - which means "from the date of tax registration."
Situation 3. An application for “simplification” and for registration were submitted simultaneously.
Names and surnames are entered as in previous situations. Codes are given meaning:
The first code is 1 - a sign of the simultaneous filing of two applications;
The second code is 2 - a sign of a newly created organization.
When to announce the desire for 2018?
In order to meet and work out the year of the Yellow Earth Dog using the simplified tribute tax regime, it is necessary to inform the supervisory authority - the Federal Tax Service in time. The Talmud of directors and accountants states: the inspection records the arrival of the application until the last blow of the New Year clock. But the year ends on Sunday. The tax is resting. According to the adopted rules, the last day of the application is postponed to the next working day following it.
As a result, for filing a notice on the application of the simplified tax system, the deadlines are as follows:
- can be submitted either on the days remaining until December 31,
- or on the upcoming Bloody Sunday.
January 10, it will be too late to change the tax regime and production rate.
Rules for IP
To issue a notice on the application of the simplified tax system, impeccable execution of the rules of article 346 of the Tax Code is required:
1. A newly organized sole proprietorship businessman has the right to apply the simplified tax system from the moment he registers with the tax authority.
2. Does not matter, the "old" or "new" IP claims to be "simplified." Classes of a participant in the economic market should not be included in the “forbidden” list.
3. Pleasant information: for IP there are no restrictions on the maximum amount of annual income. You just need to remember that the income consists of the means of sale and the amounts of non-operating transactions.
4. Last step: submit to the tax collector a neatly filled and signed statement. There is no need to wait for an answer. Interrogate and clarify whether they received and agree, also unnecessarily. The statement is of a notification nature. He warned the taxpayer about the transition to another regime and can calmly work and pay taxes according to the rules.
5. The transition to the simplified tax system means that the entrepreneur is exempted from the obligation to pay personal income tax for himself from the profits of entrepreneurship. A businessman pays tax in a share of 6% from the chosen method of “income” and 15% from the method of “income minus expenses”. But an individual entrepreneur for hired labor is endowed with the functions of a tax agent, is obliged to accrue and deposit personal income tax into the treasury from the remuneration of hired personnel.
How to simplify the transition to "simplified"?
Situation: in the middle of the year, the need to optimize tax payments becomes apparent; The code permits a change of orientation; but accounting under the new conditions is possible only from January 1 of next year. The eternal Russian question "What to do?" has a positive answer.
If the calculations of income and expenses are correct, then it makes no sense to stand idle for six months. Gurus of financial exactions are advised: liquidate an existing enterprise or individual entrepreneur and register a new one immediately with a simplified tax clerk. This procedure with reconciliations and checks, calculations and offsets will take a couple of months. Four months of savings are worth it.