USN application: system features, application procedure

In the framework of this article, we consider in detail the procedure for introducing a simplified tax system - the application of the simplified tax system. We will study the main criteria that a taxpayer must meet in order to switch to it. We determine what documents must be presented in connection with the transition, what to do if the right to receive benefits from simplification is lost. Answers to these questions in this article.

Definition

The simplified tax system is understood as the popular tax regime, which implies a special procedure for calculating tax and replacing a series of payments with a single tax. This special mode is mainly focused on small and medium-sized businesses.

This mode replaces the following taxes, which is reflected in the table below.

It should be noted that the responsibility for reporting and paying taxes for employees remains both for legal entities and for individual entrepreneurs.

Advantages and disadvantages of the system

STS is attractive for business due to its relatively low load and ease of accounting and reporting.

The advantages of the system are as follows:

• tax rates for the simplified tax system are lower than for the basic taxation system;
• There is no need to provide accounting to the Federal Tax Service;
• the possibility of reducing advance payments due to insurance payments;
• the complexity of reporting and tax calculation is reduced. Reporting is presented only by one declaration;
• when using the “income” object, careful cost accounting is not needed;
• the year is a tax period;
• simplified accounting and accounting;
• tax burden optimization;
• exemption from personal income tax for individual entrepreneurs;
• the object of taxation can be selected by an economic entity independently.

The disadvantages of the simplified tax system are as follows:

• restrictions on activities;
• the impossibility of opening branches;
• no need to draw up invoices;
• even if the company has losses for the year, tax in the form of a minimum amount must still be paid.

Who can apply?

All organizations and individual entrepreneurs can apply this special mode if they do not fall under a number of restrictions.

A list of categories of taxpayers who cannot apply this special regime is given in the Tax Code of the Russian Federation:

• banks, pawnshops;
• organizations with branches;
• budget companies;
• organizations involved in the field of gambling;
• foreign companies;
• when the share of other companies and their participation in the authorized capital is above 25%;
• if the cost of the OS is more than 150 million rubles.

It is forbidden to use STS to those companies that are engaged in the following activities:

• produce excisable goods;
• extract and sell minerals;
• those that have switched to UUS;
• having more than 100 people in employees.

USN Terms of Use

Use a lightweight option for calculating taxes can both organizations and individuals.

The conditions for applying the simplified tax system for organizations and individual entrepreneurs are somewhat different. There are restrictions on the number of employees (up to 100 people) and the condition of non-performance of a number of types of work in which the system cannot be applied (clause 3 of article 346.12 of the Tax Code of the Russian Federation).

The criteria for losing the right to use this system are similar for them: the amount of income received in the process of work should not exceed 150 million rubles. (Clause 4 of Article 346.13 of the Tax Code of the Russian Federation).

The transition criteria for a legal entity are as follows:

• the income received for 9 months, which precedes the application of the simplified tax system, does not exceed 112.5 million rubles;
• the residual value of the OS does not exceed 150 million rubles;
• the legal entity has no divisions;
• the participation of other companies in the authorized capital of the organization should not exceed twenty-five percent (except for NPOs).

For IP, these restrictions are not used. Also, for them the condition for achieving maximum income for the year has not been established.

Transition Order

Two transition options are possible, as reflected in the table below.

If the company wants to change the property for taxes, then this procedure can also be completed only next year. In this case, you must first submit an application to the Federal Tax Service before 31.12.

Rates and settlement procedure

The tax calculation formula using the simplified tax system is simple:

H = CH * B

where CH is the tax rate,%

B - tax calculation base, i.e.

Possible betting options:

• with the “income” object, the rate is 6%, it can be reduced to 1% in different entities;
• with the object “income minus expenses” the rate is 15%, the limits of the rate can vary from 5 to 15% in different regions of the Russian Federation at the local level;
• “minimum tax” rule: if according to annual results the amount of the calculated tax is less than 1% of the income, then it is the “minimum threshold value” that is indicated and paid.

Calculation example

Baseline tax data using the simplified tax system:

• income for the year amounted to 25,000 tons;
• expenses amounted to 24,000 tons

Tax calculation:

• calculation of the tax base: 25000 - 24000 = 1000 tons;
• calculation of the amount of tax: 1000 * 15% = 150 tons;
• calculation of the minimum tax: 25000 * 1% = 250 TR
• payable: minimum amount of 250 tons

Benefits for organizations and restrictions

After the introduction of the simplified tax system, some organizations and individual entrepreneurs have the right to rely on additional benefits. This point should be taken into account when deciding on the need to go through and conduct a comparative analysis of tax overload.

In accordance with the procedure for the introduction of the simplified tax system for enterprises of the Crimea and the city of Sevastopol, local laws can establish preferential single tax rates until 2021 (paragraph 3 of article 346.2).

Individual entrepreneurs who have passed state registration for the first time, who plan to engage in the scientific field, social work, can be considered preferential categories according to the law of the subjects of Russia. The advantage is that it sets a tax rate of 0% for a period of up to 2 years (clause 4 of article 346.20).

But to this category of individual entrepreneurs special requirements are presented in the form of collateral for at least 70% of the share in sales revenue acquired in the reporting period at a zero rate, in the total amount of all income acquired by individual entrepreneurs. And also the constituent entity of the Russian Federation can establish for such individual entrepreneurs a limit on income acquired per year, but more than 15 million rubles.

Organizations and individual entrepreneurs using the simplified tax system have lower insurance payment rates for certain types of work. To obtain such benefits, the type of work of the individual entrepreneur must correspond to the list indicated in sub. 5.1 Art. 427 of the Tax Code of the Russian Federation.

USN application procedure

In the case of newly registered taxpayers, the 30-day period is set from the date indicated on the certificate. During this period, they must submit a notice of transition to the simplified tax system. In this case, they are considered to be “simplistic” from the time of tax registration.

In accordance with the procedure for introducing a simplified tax system, a taxpayer who is already working on this system should not take any action. If he has not violated the conditions giving the right to use the simplified tax system, then he can continue to use the selected tax system until he notifies the tax authority of the refusal. This notice is reflected in the photo below.

If there has been a violation of one or more of the mandatory criteria for submitting applications under the simplified tax system, the taxpayer loses the right to apply this tax system from the beginning of the quarter in which the discrepancy is discovered. Then he proceeds to the general tax system and must notify the tax inspectorate thereof by sending a message in the form 26.2-2 by the 15th day of the first month after the beginning of the quarter.

The taxpayer can return to the simplified tax system no earlier than next year.

An entity who wants to use the simplified tax system must notify the Federal Tax Service of its own decision. For this, the Federal Tax Service at the place of registration of the organization (IP registration address) must be notified in the form of 26.2-1. The organization’s notice shall indicate the amount of income acquired for 9 months and the residual value of fixed assets.

An example of filling in the appeal 26.2-1 is presented below in the photo.

The transition is made only from the moment a new tax period begins. But the application can be submitted no earlier than October 1 and no later than 31. If the taxpayer delays the submission of applications, then he will not be able to switch to the simplified tax system.

The statement must indicate the tax object: “Income” or “Income minus costs”.

Only from the beginning of next year, the taxpayer can switch from one type of taxation to another at the request of the STS. In this case, a notice in the form 26.2-6 must be submitted to the Federal Tax Service by 31.12.

A sample statement is presented below.

The tax period is one year. The reporting period is a quarter, 6 and 9 months.

How to switch from STS to other tax systems

The requirements for the transition from STS to other systems depend on the circumstances of this transition.

The Tax Code of the Russian Federation approves a ban on the replacement of the STS regime by another tax system throughout the year. The following points are exceptions:

• The “simplified person” must lose the right to use the simplified tax system due to a violation of art. 346.12 of the Tax Code of the Russian Federation of criteria, in this case, until the end of the year, it will apply the OSNO;
• transition to UTII for certain types of "simplified work" from any date (in a situation of combining different regimes by type of activity).

If the “simplified person” wants to make the transition from the beginning of the year to other regimes, then he must file a notice with the tax inspectorate in form 26.2-3. It must be submitted before 01/15.

In the case of the termination of the commercial work of the company, which is carried out on the simplified tax system, it must provide form 26.2-8 of the tax office.

Notification Procedure

Notices between the bodies of the Federal Tax Service and the payer are drawn up in accordance with established standards. The forms of documents that relate to cooperation with tax authorities on the implementation of the simplified tax system are approved in accordance with the Order of the Federal Tax Service dated 2.11.2012 No. MMV-7-3 / 829 @.

A taxpayer can file a notice in three ways:

• during a personal visit to the head of the organization / individual entrepreneur or his representative on the basis of a power of attorney;
• sending a valuable letter with a list of attachments;
• electronic.

Object selection

The object of the simplified tax system are:

• income;
• income minus the amount of expenses.

An economic entity may choose an object at its discretion independently.

In accordance with paragraph 1 of Art. 346.13 the tax subject is selected before the start of the tax period, in which the simplified tax system is applied for the first time. At the same time, after submitting an application for the transition to a simplified taxation system, the taxpayer can change the object of taxation by notifying the Federal Tax Service by December 20, which precedes the year in which the simplified tax system was applied for the first time.

The organization does not have the right to change the object of taxation for three years from the date of introduction of the simplified tax system.

STS "income" is one of the simplest tax systems. It is only necessary to track the income from doing business for the tasks of calculating taxes. When choosing the subject of taxation "income", the tax base is calculated without taking into account costs.

However, the organization supports the current procedure for conducting cash transactions and submitting statistical reports, regardless of choice.

The tax implies the following rates specified in Art. 346.20 of the Tax Code:

• “Income” - 6%;
• “Income minus costs” - 15%.

Procedure

Companies pay tax at the location, and IP - at the place of residence.

The algorithm of actions is as follows:

1. Payment of advance tax payments no later than the 25th day of the following month. These advances may be credited to the tax itself. It is important to clarify!
2. Filling a tax return using the simplified tax system is carried out on an annual basis. For organizations - no later than March 31 of the reporting year, for entrepreneurs - no later than April 30.
3. Payment of tax charges. Organizations no later than March 31 of the post-reporting year, and FE - no later than April 30 of the post-reporting year.

There are various ways to pay tax. There is an opportunity to choose the most convenient.

Ways to pay tax in connection with the application of the simplified tax system:

• through a client bank;
• issue a payment order;
• cashless receipt.

Responsibility for Violations

The following violations are possible.

Top Questions

The main common questions about STS are presented in the table below.

Calculation Example

For a more accurate presentation of the calculation of the tax paid in connection with the application of the simplified tax system, we give a specific example.

The table shows the initial data of Start LLC for 2018.

Advance amount for 1 quarter:

95000 * 0.15 = 14250 rubles.

Advance amount for a half-year cumulative total:

160000 * 0.15 = 24000 rub.

We have the right to reduce the amount for the first half of the year by the amount of advances for the 1st quarter:

24000 - 14250 = 9750 rub.

Advance amount for 9 months:

374000 * 0.15 = 56100 rubles.

Total advances for the 3rd quarter:

56100 - 14250 - 9750 = 32100 rub.

Calculation of annual values:

830000 * 0.15 = 124500 rub.

Reduce by the amount of advance payments for all three quarters:

124500 - 14250 - 9750 - 32100 = 68400 rubles.

Thus, at the end of the year, Start LLC must pay 68,400 rubles to the budget.

Conclusion

Planning the transition to the simplified tax system must be carried out in the company in advance, having studied all the possible conditions and limitations that are provided for in Sec. 26.2 of the Tax Code. This will help to avoid mistakes.