In Russia, there are two main tax systems: classic and simplified. You can choose a tax system at the time of registration of the organization. You can also change the classical system to a simplified one in an organization that has been operating for some time, if the leaders consider that such an option is more beneficial for them. Find out how to change the tax system, what are the conditions for this, how to file a notice of transition to the simplified tax system.
STS or CWS?
Such a system is called simplified for a reason. With the simplified tax system, you need to pay less than different taxes. The organization receives exemption from income tax, property tax and VAT. These three taxes are replaced by one. This is 6% of income or 15% of income, which is reduced by the amount of expenses. At first glance, it seems that such a system is obviously more profitable.
However, in fact this is not always the case. At the stage of creating an organization, it is not always possible to accurately predict the fate of the enterprise: what will be the revenue, with which suppliers contracts will be concluded, how many employees will work at the enterprise, how many fixed assets will be.
Therefore, entrepreneurs were left with the opportunity to make a choice of a taxation system not only at the time of creation of the enterprise, but also after some time, when the data will already appear and it will be possible to determine for themselves which is more profitable. However, for the transition you need to observe a number of conditions.
Conditions for changing CWS to USN
STS was developed in order to make life easier for small and medium-sized businesses, individual entrepreneurs. Large enterprises should not use support measures so that the budget is not at risk. Therefore, not everyone has the right to use the simplified tax system. What are the relevant criteria?
- The number of employees.
- The amount of revenue for the nine months of the year.
- The residual value of the property of the enterprise.
- The presence of branches.
- The presence of other organizations among the company participants.
So, the average number of staff for an organization on the simplified tax system cannot exceed 100 people. The amount of income for 9 months cannot be higher than 45 million rubles, increased by a deflator coefficient of 1.147 (for 2015). That is, for 2015, revenue is just over 51.5 million rubles. The property of the enterprise at its residual value cannot exceed 100 million rubles. Also, an organization cannot have branches or representative offices. The share of other organizations in the one that is switching to the simplified tax system cannot exceed 25%.
There are a number of restrictions on the type of activity and other nuances, but this can already be attributed to special cases, which we will not touch upon within the framework of this article.
Notification of transition to the simplified tax system
Thinking about changing the tax system? Check your organization against the above criteria. If the organization meets them, it has the right to file a notice of transition to the simplified tax system.
An important point. Only a newly born organization has the right to start applying STS from any month of the year. The current can begin to use the simplified tax system only from January 1 of the new year. The notice must be submitted before January 15th. This document is notifying in nature, therefore, it is not necessary to wait for approval from the tax office. It is enough to put a mark on your copy of the document. The main thing is that the notice of the transition to the simplified tax system was filed on time.
Change the object of taxation is possible only once a year. The use of a new taxable item begins on January 1 of the new year.
How and where is the notification filed
It is possible to notify regulatory authorities in a free form, but it will be easier to do this using a standard application. This is form 26.2-1. It is simple, contains only one sheet. You can apply either in person or through special means of communication, if such is established in your organization.
Where to go application for the transition to the simplified tax system? You need to submit documents to the federal tax service at the place of registration of your organization.
How to fill out a notification on the transition to the simplified tax system
You can fill in the document manually, with a blue pen, in legible block letters. You can do this on a computer by downloading a form from the Internet, or in a special program.
Let's see how to fill out a notice on the STS. The INN of the organization must be entered in the first line, and the checkpoint in the second. This information should be taken from the certificate of registration of the organization. The code of the tax authority, as a rule, matches the first four digits in the TIN of the organization. An exception can only be made if the organization has changed its legal address to that which is under the jurisdiction of another tax office.
Column "Sign of the taxpayer." There are three options: one for those organizations that are only now registering, two for those who switch from UTII, and three for those who switch from other modes. The note to the document has all this data. Next, you need to enter the name of the organization in strict accordance with the constituent documents.
Next, you need to put down a unit or deuce in the column next to the inscription "goes to a simplified tax system." One, if the transition to the simplified tax system occurs simultaneously with the date of registration, two - if from the new calendar year.
Next, it is necessary to note the object of taxation: 1 - income, 2 - income minus expenses. Then the year of submission of the notice is written, the lines with data on income for 9 months and the residual value of the property are filled.
STS storage conditions
There are criteria both to submit a notice of transition to a simplified taxation system and to maintain the right to apply this taxation system.
The criteria are similar to those that must be met for the transition. However, if you can start using the simplified tax system only from the new calendar year, then you can lose the right to the simplified tax system in any month of the year. You will also need to notify the tax office about the loss of the right to use the simplified tax system. It takes 15 calendar days from the date of completion of the tax (reporting) period.
Step-by-step algorithm for switching to the simplified tax system
Step 1. You need to check your organization for compliance with the four criteria for applying the simplified tax system.
Step 2. Decide on the object of taxation.
Step 3. To determine more precisely, try to calculate the advance payments based on the information that you already have for the current calendar year. Keep in mind that the amount of tax can be reduced by the amount of payments that were made to the Pension Fund. You also need to remember that not paying your tax at all, even if your organization has worked at a loss, will fail. There is a minimum tax of 1% of income. It will have to be paid anyway.
Step 4. Write down the dates of making advance payments and tax at the end of the year to the budget. Advances are paid no later than the 25th day from the date when the tax period has ended, and tax at the end of the year must be transferred to the budget by March 31.
Step 5. Filing an application. How to fill out a notice of the transition to the simplified tax system - you already know.
USN (form 26.2-1)
