Notification of the application of the simplified tax system: a sample letter. Notification of the transition to USN

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

The state regularly updates the legislative framework. The number of applications and forms with permits and rejections take up space from living office workers.

But there is a pleasant exception - a notification of the application of the simplified tax system. A candidate for a simplified taxation regime fills out the only form that does not require answers and rechecks.

The USN tool is convenient for an individual entrepreneur.

Why do we need a "simplification"?

When companies and individual entrepreneurs tally up the first results and display on paper the amounts of upcoming tax expenses, businessmen are seized by a gamut of feelings in the line of “bewilderment - indignation”. The amount and reasons for charging tribute do not fit on the fingers of two hands.

Optimize taxes and reduce the paper flow of reporting allows notification of the transition to the simplified tax system. A 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.

The Simplified mode is set forenterprises in general. It is impossible to issue one type of activity under simplification, and leave the other under the general regime.

There have been cases when they work with the "simplifiers" 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.

Price of entrance ticket

The annual income threshold was indexed. For 2017, the amount of the defining transition parameter was 112.5 million Russian rubles.

The law establishes that until 2020 the amount will not be reviewed. The price of oil, the dollar and the Fed rate will not shake the benchmark in any way.

The amount of annual income is indicated in a special field of the notification of the transition to the simplified tax system.

Transition Prelude

Before filling out the notification form, it is useful to check the cash register. Payment upon delivery of goods or services, advance amounts for future deliveries are income. Income from rent and sale of own property is also added here.

If the money for low-quality goods and poorly rendered service had to be returned to the customer within a year, then the returned amount is minus.

Proceeds from sales go to income: conducted through the current account and through the cash desk.

Companies are allowed to switch to simplified 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. annual thresholdequals 150 million.

It is easier for an entrepreneur - for an individual entrepreneur, a notification of the application of the simplified tax system does not require entering information about income. But the obligations of impeccable observance of the general rules of cash transactions remain. As well as the need to submit statistical reports.

Having decided on the cash content, you should carefully compare the statutory work of the organization or the declared employment of the entrepreneur with the list from 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 specify the number of staff. Offices and entrepreneurs exploiting labor for hire, with more than 100 employees, have been barred from the simplified regime.

The presence in the list of shareholders - "legal" with a share of 25% 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 volume of extracted rubles does not exceed 150 million a year.

An application for issuing a notification on the application of the simplified tax system to the Federal Tax Service is not required. It is enough for a company or entrepreneur to fill out a notification form and send it to the tax office. No need to wait for confirmation. Because "simplification" is a voluntary matter. But there are situations when confirmation of the application is required by the counterparty. Then the “simplifier” applies in writing to the tax office, where in 30 days they will prepare a letter confirming the legitimacy of working in the simplified tax system.

Clean business form

A specific "be he althy" is set for each sneeze. When filling out the cells and lines of the notification form on the application of the simplified tax system, one should strictly adhere to the notes under the table.

Situation 1. An organization or an entrepreneur is already operating under the general regime.

The company indicates the TIN, KPP, the full name, as in the Charter. The sign of the existing payment mode is 3. The jump indicator is 1.

An individual entrepreneur fills in the TIN, last name with first name and patronymic. He enters 3 into the cell of the code of the current regime. He puts 1 into the cell of the desired "simplification" - the transition code from the first day of the next year.

Situation 2. An organization or an entrepreneur submitted a registration kit to the tax office without an application for the simplified tax system.

The newly formed defendants in the economic battles have a chance to rectify the situation in thirty days. The correct values are:

• the first code is assigned the value 2 - a sign of a newly created organization.
• cell of the second code is filled with the number 2 - which means "from the date of tax registration".

Situation 3. The 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 simultaneous submission of two applications;

The second code is 2 - a sign of a newly created organization.

When to announce the wish for 2018?

In order to meet and work out the year of the Yellow Earth Dog using the simplified taxation regime, it is necessary to inform the supervisory authority - the Federal Tax Service in time. The Talmud of directors and accountants says: the inspection records the arrival of the application before the last blow of the New Year's chimes. But the year ends on Sunday. The tax office is resting. According to the accepted rules, the last day for submitting an application is transferred to the first business day following it.

As a result, for filing a notification of the application of the simplified tax system, the deadlines are as follows:

• can be submitted either in the remaining days until December 31,
• or the upcoming Bloody Sunday.

January 10 will be too late to change the tax regime and the production rate.

Rules for IP

To issue a notification of the application of the simplified tax system, the impeccable implementation of the rules of Article 346 of the Tax Code is required:

1. A newly organized sole proprietor has the right to apply the simplified tax system from the moment he registers with the tax office.

2. It does not matter whether the "old" or "new" IP claims to be "simplistic". Occupations of an economic market participant should not be included in the "forbidden" list.

3. Good news: there are no restrictions on the maximum amount of annual income for individual entrepreneurs. It is only necessary to remember that income consists of means of sale and amountsnon-sales transactions.

4. The last step is to submit a neatly completed and signed application to the publicans. You don't have to wait for an answer. Ask again and clarify whether they received and agree, also unnecessarily. The application is advisory in nature. He warned the IP tax office about the transition to another regime and can work calmly and pay taxes according to the rules.

5. The transition to the simplified tax system means that the entrepreneur is released from the obligation to pay personal income tax for himself from the profits of entrepreneurship. The merchant pays tax at a rate of 6% on the chosen income method and 15% on the income minus expenses method. But an individual entrepreneur for hired labor is endowed with the functions of a tax agent, is obliged to accrue and pay personal income tax to 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 obvious; The code allows for a change of orientation; but accounting under the new conditions is possible only from January 1 of the next year. The age-old Russian question "What to do?" has a positive response.

If the calculations of income and expenses are correct, then it is pointless to stand idle for six months. Gurus of financial requisitions advise: liquidate an existing enterprise or individual entrepreneur and register a new one immediately with a simplified tax rigmarole. This procedure with reconciliations and checks, calculations and offsets will take a couple of months. Four months of savings are worth it.