How to apply for the transition to the simplified tax system

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

The simplified taxation system is one of the most convenient economic regimes that allow you to minimize tax deductions. This mode is very convenient for many firms involved in the provision of services and the sale of goods.

Who can use the simplified tax system and how to make the transition

Legal entities and individual entrepreneurs who decide to use a special simplified regime must meet certain parameters.

The main indicators are the following:

• The number of employees of the firm should not exceed 100 people.
• The amount of income for nine months should be no more than 59, 805 million rubles (the amount of income for the transition to the simplified tax system from the beginning of 2017).
• The residual value of fixed assets from 2017 should be up to 150 million.

Transfer application deadlines

An application for the transition to the simplified tax system must be sent to the tax office before December 31. The notification must indicate the desired object of taxation, the main parameters of income and the residual value of depreciable fixed assets. The calculation of the amount of income is made for ninemonths of the current year.

If the company has just registered, then the notification of the transition must be submitted within thirty days, which are calculated from the date of issue of the registration certificate. Such companies are en titled to apply the simplified tax system from the date of registration.

Organizations that have lost the right to use UTII can apply for a transition to the simplified tax system from the first day of the month in which the obligation to pay imputed income ended. If the company switches to the main mode, then it will be possible to return to the USNO only after a year. A company that has missed the deadline for switching to the simplified tax system does not have the right to use the special regime until the next application deadline.

What are the benefits of USNO

The simplified taxation system is a special regime focused on reducing tax liabilities in small businesses. Companies that have chosen such a system are exempt from paying VAT, income tax and property tax. In addition, all individual entrepreneurs are exempt from the calculation of salary tax on income. The rest of the insurance accruals of the organization are paid in the general order.

Companies that have switched to simplified taxation pay a single tax at one of two rates:

• 6% - the tax base is the company's income;
• 15% - from the difference remaining after reducing the income side by the amount of expenses.

The application for the transition to the simplified tax system is an official confirmation of the use of a particular rate.

Correct filling out the application for the transition to the simplified tax system

After submitting application No. 26.2-1, the tax authorities give permission to switch to the simplified tax system. The application form consists of one sheet, so filling it out will not take much time.

They start filling out the form from the very top lines, in which the TIN and KPP of the company are prescribed. Next, the IFTS code is affixed. If the form is submitted together with the application for registration, then in the column the applicant's attribute code must be put 1, if the notification is submitted after registration, then the number 2 is put, when switching from another mode - 3.

On the form it is necessary to indicate the detailed initials of the individual entrepreneur or the name of the organization. Also, in a separate paragraph, the selected percentage of taxation is indicated (6% of income or 15% of the difference between income and expenditure).

In the next part of the document, subject to economic activity, the amount of income received for the previous 9 months, the average number of employees and the cost of property, taking into account depreciation, is filled in. If the company has just registered, then dashes should be put in these paragraphs.

Like any other official document, the application for the transition to the simplified tax system is signed by the director and certified by the seal of the company.