Special tax regime: simplified taxation system

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Since 2013, the cost of intangible assets (intangible assets) no longer affects the possibility of further application of the simplified tax system (simplified taxation system), while the cost of fixed assets still matters. And it should not be more than 100 million rubles.

If an organization decides to change the object of taxation, then, according to legislative amendments, this can be done no later than December 31st. That is, if you apply an income simplified taxation system, and decide that the income-expenditure system is more suitable for you, then you need to notify the Federal Tax Service of the IFTS before December 31, 2013 about changing the object. It will not be possible to change the selected object after the notification of the transition to this special tax regime has been submitted, but before the beginning of the year from which you will apply this special regime. For example, an organization has filed a notice of transition from 2013 to income-expenditure simplified tax system. If later they change their mind and decide to apply the USN with another object in 2013, nothing can be done - and the whole of 2013 will have to work on a simplified income-expenditure system. It will be possible to change the object of taxation only from 2014.

Now organizations thatapply this special tax regime, are relieved of the need to take into account exchange differences arising from the revaluation of currency values and liabilities. By and large, this innovation will not change anything for them: the cash method they use excludes the appearance of such income and expenses in principle, although the Ministry of Finance requires that positive differences be taken into account for tax purposes, and negative differences are included in the list of expenses in the Tax Code.

Until 2013, there was a provision according to which the paid contributions for compulsory insurance reduce the tax or advance payment for the period within the amounts calculated for the same period. The Ministry of Finance and the Federal Tax Service understood this norm differently. From the point of view of the Ministry of Finance, simplified tax reduce the amount of contributions paid in the same period, regardless of when they are accrued. The Federal Tax Service believes that the tax is reduced only by the amount of contributions that are accrued for the same quarter and paid on the date of filing the simplified tax return. Starting this year, the Tax Code has a specific indication that small business taxes are reduced by the amount of contributions paid in a given period, within the limits of the calculated amounts. That is, the point of view of the Ministry of Finance is enshrined in the Tax Code of the Russian Federation.

It is also explicitly stated in this article that the tax under the simplified tax system can be reduced solely by the amount of sickness benefits paid for the first 3 days of sick leave at the expense of the employer. Previously, there was no such indication in the Tax Code, and therefore many “profitable” simplistic people had a natural question: is it possibleto reduce the tax on benefits paid at the expense of the Social Insurance Fund? To which the Ministry of Finance always answered: "No, you can't." Now the legislator has directly enshrined the position of officials in the code. In addition, if personal insurance contracts were entered into for employees of an organization that applies a special tax regime, the payments for which finance the amount of sickness benefits, disability benefits will be taken into account only in the amount not covered by payments under these contracts.

In turn, payments under these agreements from 2013 will also reduce the amount of tax with a "profitable" simplified tax system. True, only if the insurance payments on them do not exceed the amount of the state benefit. At the same time, as before, the tax under the simplified tax system cannot be reduced on all these payments by more than 50%.

In 2013, this special tax regime can still be applied as long as the amount of income does not exceed 60 million rubles. Moreover, if since 2013 the "simplified" system has been combined with the patent system, then when determining the limit, it is necessary to take into account the income received under both taxation regimes. Starting from 2014, the income limit for applying the simplified tax system will have to be indexed by the deflator coefficient. The value of the coefficient and the order of indexation is the same as for the forty-five millionth limit for the transition to the simplified tax system.