The change of tax regime from OSNO to simplified tax system by organizations or individual entrepreneurs occurs voluntarily according to the rules established by Chapter. 26.2 of the Tax Code of the Russian Federation. Let's look at these rules.
What is the difference between OSNO and simplified tax system?
The differences between the general taxation system (OSNO) and the simplified taxation system (USN) are as follows:
- Any organization can use OSNO; upon registration it is assigned by default. To work on the simplified tax system, you need to meet the requirements of Art. 346.11-346.13 Tax Code of the Russian Federation.
- The reporting and amount of taxes differ for these systems. Under OSNO, all types of taxes are paid, and “simplified” people, unlike “general regime” ones, do not make contributions for income taxes, property taxes and VAT. Individual entrepreneurs are additionally exempt from personal income tax.
- Under OSNO, the object of taxation (ON) is profit, under the simplified tax system - income or income minus expenses.
- The income tax rate for “general regime” employees is set at 20%, while other rates may be adopted for certain types of income. For example, for income from government securities of constituent entities of the Russian Federation, a rate of 15% is determined (subclause 1, clause 4, article 284 of the Tax Code of the Russian Federation).
If the “simplifier” chose IT in the form of income, then the latter are taxed at the rate of 6%, if income minus expenses - 15%. Subjects of the Russian Federation may lower these rates.
Who can switch to the simplified tax system
In Art. 346.12 of the Tax Code of the Russian Federation specifies the conditions for changing the tax regime to a simplified one and lists the types of activities in which this cannot be counted on under any circumstances:
- In order for an organization (or individual entrepreneur) to have the right to become a “simplified” company, it must earn no more than 112.5 million rubles in 9 months, its staff must employ up to 100 people, and the residual value of fixed assets (FPE) must not exceed 150 million rubles
- The following cannot become “simplified”:
- banks;
- Insurance companies;
- pawnshops;
- investment funds;
- private notaries and lawyers;
- gambling organizers;
- MFO, etc.
Individual entrepreneurs and enterprises that have not notified the Federal Tax Service in a timely manner about the transition to this system cannot apply the simplified system.
Notification of transition to simplified tax system
Changing the tax regime from OSNO to USN begins with sending a notification to the Federal Tax Service (clause 1 of Article 346.1 of the Tax Code of the Russian Federation). The following must be taken into account:
- This is done on any day during the year, until December 31, before the year when the organization switches to simplified legislation.
- The notification is filled out according to form 26.2-1, which indicates ONE, income for 9 months, and the residual value of fixed assets as of October 1.
- Notice may be sent electronically.
New organizations and individual entrepreneurs can become simplifiers if they submit a notification within 30 days after making the relevant entries in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs. For more information on the procedure for notifying tax authorities about a change in the taxation system, see the article Application for the use of the simplified tax system when registering an LLC (nuances).
Objects and tax base under the simplified tax system
As noted above, simplified IT is income or income minus expenses. This is expressly stated in Art. 346.14 Tax Code of the Russian Federation.
The taxpayer determines the desired object himself, including in the event of changing the existing one to another from the beginning of the tax period, i.e., the new year. Participants in a simple partnership and trust management agreement do not have such a right; they can only use “income minus expenses.”
These objects in monetary terms constitute the tax base.
What is considered the income of a simplifier:
- proceeds from the sale of goods or services, property rights;
- non-operating income (renting out property, exchange rate differences, transfer of exclusive rights and others specified in Article 250 of the Tax Code of the Russian Federation).
The following are recognized as expenses under the simplified tax system (Article 346.16 of the Tax Code of the Russian Federation):
- purchase, construction and repair of OS;
- acquisition of exclusive rights;
- conducting scientific research and development, patenting;
- making rental payments;
- payment of wages, travel allowances, maternity benefits;
- making contributions to compulsory insurance funds;
- payment of interest on loans;
- maintenance of official transport, etc.
Income and expenses are recognized on the date of actual receipt/transfer of funds.
If income or expenses were received/made in foreign currency, then when drawing up a balance sheet they are taken into account in rubles, calculated at the exchange rate of the Central Bank of the Russian Federation on the date of these transactions.
Reporting under the simplified tax system
“Simplers” report quarterly and at the end of the tax period (1 year).
Every year they must submit a tax return to the Federal Tax Service. Art. 346.23 of the Tax Code of the Russian Federation establishes the deadlines for its filing:
- for organizations - until March 31 of the new year;
- IP - until April 30.
If a company or individual entrepreneur stops working for the simplified tax system at their own request, then they submit a declaration by the 25th of the next month after the change in the taxation regime.
If an organization or individual entrepreneur switches to another regime forcibly, then the declaration is submitted before the 25th day of the month after the quarter in which this happened.
In addition to the declaration, the simplified annual reporting includes:
- balance sheet and profit and loss account;
- certificate of average number of employees;
- certificates of accrued wages (2-NDFL);
- statements of contributions to the Social Insurance Fund, Pension Fund, etc.
How does the tax regime change from OSNO to simplified tax system?
So, the first thing a taxpayer must do to switch from the OSNO to the simplified tax system is to submit a notification to the Federal Tax Service at the location of the organization or the registration address of the individual entrepreneur before December 31 of the year preceding the year in which the simplified tax system began to be applied.
A profit and loss statement, balance sheet, and list of employees are attached to the notification.
Since the “simplers” replace income tax, property tax and VAT with a single tax, there is a need to create a transition period.
The following rules apply to enterprises that used the accrual method when determining the tax base (hereinafter - NB) for income tax (Article 346.25 of the Tax Code of the Russian Federation):
- The NB on the date of transition to the new regime includes advance payments received before the transition, if counter-execution was made after the transition.
- The “simplified” National Bank does not take into account income or expenses already taken into account for income tax.
- Expenses incurred before the transition to the simplified tax system are used when calculating the NB “income minus expenses”, but depending on the moment of their payment (before or after the transition), they are recognized, respectively, either at the time of implementation or at the time of payment.
- For the purposes of the simplified tax system, unaccounted income on debt obligations concluded under OSNO is taken into account (letter of the Ministry of Finance of Russia dated July 11, 2014 No. 03-03-06/1/33868).
- If the organization used the cash method of NB accruals, these rules do not apply (see letter of the Ministry of Finance of Russia dated 03/07/2012 No. 03-11-09/12).
In the fourth quarter of the tax period before the year of using the simplified tax system, you can obtain a VAT deduction from advances for goods or services that will be received after acquiring the status of “simplified”, for fixed assets and intangible assets (clause 5 of article 346.25 of the Tax Code of the Russian Federation).
How fixed assets are accounted for and written off
Accounting for fixed assets during the transition from OSNO to simplified tax system has the following features (for the “income minus expenses” base).
If, before the simplification comes into effect, the fixed assets are fully paid for and are actively used, then on the date of transition to the simplified tax system they are entered in the amount of their residual value, which is calculated according to the formula (paragraph 1, clause 2.1, article 346.25 of the Tax Code of the Russian Federation):
where: P is the purchase price of the OS;
ƩA is the amount of accrued depreciation.
The procedure for transferring fixed assets to expenses in this case depends on their useful life (hereinafter referred to as SIP):
- If it is less than 3 years old, then the OS is written off in the first year of operation on the simplified system.
- If the period is from 3 to 15 years, then write-off occurs in stages: in the first year of work on the simplified tax system, 50% of the cost of the operating system is minus, in the second - 30%, in the third - 20%.
- Write-off of fixed assets, the SIP of which is more than 15 years old, occurs within 10 years of application of the simplified system in equal amounts.
IMPORTANT! Fixed assets contributed to the authorized capital are not included in expenses (letter of the Ministry of Finance of Russia dated April 11, 2007 No. 03-11-04/2/99).
If the fixed assets are used, but at the date of commencement of validity the simplified payments have not yet been finally paid, they can be written off only after final payment to the seller (subclause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 04/03/2007 No. 03-11- 04/2/85).
The procedure for switching from the simplified tax system to the OSNO
Organizations and individual entrepreneurs can switch from the simplified tax system to OSNO by notifying the Federal Tax Service no later than January 15 of the year when they start working under the new regime (clause 6 of article 346.13 of the Tax Code of the Russian Federation).
Since “simplified” companies are subject to certain requirements regarding the cost of the operating system, the number of personnel on staff and the volume of revenue, it is logical that if these requirements are not met, the taxpayer loses the right to use the simplified tax system.
The legislator directly requires an organization that has ceased to meet the necessary requirements to renounce the simplified tax system in paragraph 4 of Art. 346.13 Tax Code of the Russian Federation. Then she will have 15 days to inform the Federal Tax Service about the transition to OSNO or another tax regime (clause 5 of Article 346.13 of the Tax Code of the Russian Federation). Such a message is drawn up in form 26.2-2.
A company or individual entrepreneur will be able to return the simplified status in at least a year (Clause 7, Article 346.13 of the Tax Code of the Russian Federation).
So, the procedure for switching from the simplified tax system to the OSNO is as follows:
- The taxpayer sends to the Federal Tax Service a notice of refusal to apply the simplified tax system (form 26.2-3). It can also be sent electronically.
- Accounting records reflect goods sold but not paid for and outstanding accounts payable.
- Fixed assets are returned to tax accounting. Their size is calculated as the difference between the residual value established during the transition to the simplified system and the costs incurred for them according to the simplified rules.
These rules are observed when transitioning to a regime in which the tax base will be determined by the accrual method.
The legislator has not established such requirements for the cash method.
Since the simplified tax system replaces 3 (or 4 for individual entrepreneurs) types of tax with one, taxpayers have to adjust the tax base.
Attention is drawn to advances, dates of actual transfer of money in the cost structure or, conversely, their actual receipt in connection with the sale of products, the cost of fixed assets and accrued/paid VAT.
You will need
- - Articles of the Tax Code of the Russian Federation “On the simplified taxation system”;
- - application form for transition to the simplified tax system;
- - TIN, checkpoint for a legal entity;
- - TIN for an individual entrepreneur;
- - passport for an individual entrepreneur;
- - seal.
Instructions
To transfer an enterprise or individual entrepreneur from the general taxation system to a simplified one, read the requirements established by Article 346.12 of the Tax Code of the Russian Federation and check their availability for full compliance with all conditions. The requirements do not apply only to newly created organizations or individual entrepreneurs, although their further activities must comply with the articles of the Tax Code of the Russian Federation “On the simplified taxation system”.
After receiving documents on registration of a legal entity or individual entrepreneur, within five days, submit an application for the transition to a simplified taxation system by sending it to the tax authority at the place of registration.
If you have been carrying out activities for a long time, are on the general taxation system and want to switch to, submit an application from October 1 to November 30 of the current period. In this case, the transition to the simplified tax system will be carried out next year.
Contact the tax office. Take the application form for switching to a simplified form in two copies. Please read its contents carefully. If you have any questions, contact your tax officer for clarification on how to fill it out. Find out what the rules are for drawing up a request to receive notification of the transition to the simplified tax system, which is submitted along with the application.
Use the ConsultantPlus legal system, in which you find the application form, study the explanations attached to it and fill it out in duplicate. In addition to it, make a request, which in the future will allow you to receive a notification about the application of the simplification, indicating in it the date of filing the application.
Check the working hours of the tax office and their reception hours. Contact the tax inspector, giving him an application for the transition to a simplified tax regime and a request for issuing a notification. Leave one copy of the application at the tax office, and take the second one for yourself, having first asked to put a tax authority stamp on it, the signature and transcript of the signature of the employee who accepted the document, and also indicate the date of its receipt.
Find out from the tax authority employee about the time frame for consideration of the application and the date of receipt of notification of the transition to the simplified tax system. Get the phone number of the department responsible for issuing notifications.
By calling a tax service employee, clarify information about the readiness of the notification, the time of its receipt and the availability of the necessary documents.
Video on the topic
note
When switching to a simplified taxation system, weigh all its pros and cons. When applying the simplification, you cannot engage in certain types of activities, open branches, and the list of expenses has strict restrictions.
Helpful advice
The period for issuing notifications about the transition to the simplified tax system should be five working days from the date of submission of the application. The notification must be available for the purpose of its further presentation upon request of both the Pension and other funds. This is due to the fact that taxpayers using the simplified taxation system have significantly lower contribution rates compared to organizations using the general system.
Sources:
- Tax Code of the Russian Federation Chapter 26.2. Simplified taxation system. Article 346.11. General provisions
- Tax Code of the Russian Federation Chapter 26.2. Simplified taxation system. Article 346.12. Taxpayers
- Forms of tax accounting and reporting. Application for transition to simplified tax system
- Transition from UTII to simplified
Very often, individual entrepreneurs or organizations switch from a single tax to a general taxation scheme. The reasons for this may be an increase in the average number of employees, an increase in the share of one of the founders to 25% and other aspects of the organization’s activities prescribed in Article 346.26 of the Tax Code of the Russian Federation. How to correctly switch from a single tax to a general one?
Instructions
Contact the tax office, which is located at the place of registration of the organization (according to the legal address). You must write a statement to the tax office about your desire to switch from single to general. The tax office does not provide a single form for such a statement, so it can be written in a convenient, free form. It is advisable to indicate in the application clear reasons for switching from one scheme to another. All reasons can be found in Article 346.26 of the Tax Code of the Russian Federation. Application example:
“I ask IP Ivanov A.A. from April 1, 2011 from a simplified taxation scheme to the general system based on paragraph 2, 346.26 of the Tax Code of the Russian Federation, that is, in connection with an increase in the average number of employees.”
At the same time, you can switch from a simplified tax payment scheme to a general taxation scheme only from the beginning of a new reporting tax period. And the tax period today is a quarter.
Attach to the application the relevant report or report for the last tax period. Be sure to indicate in the application application - the cash method of accounting for expenses and monthly income or the method of calculating the tax base on profits received (income minus expenses).
Wait for confirmation from the tax office about the transition to a general taxation scheme. The tax office must make such a decision within one month. However, an entrepreneur will be able to work under the new taxation system only from the first day of the next reporting period. According to the Tax Code, the tax period for the single tax is a quarter. This means that the transition from this type of taxation can be made only in the next quarter. Until this time, the entrepreneur continues to work under the simplified taxation system.
Video on the topic
note
When transitioning from a single tax to a general taxation system, an entrepreneur or organization must be prepared to pay all taxes provided for by current legislation, including personal income tax, property and transport tax, and VAT.
Sources:
- Tax Code of the Russian Federation in 2019
The Tax Code allows you to switch to a simplified taxation system once a year. An application for this can be submitted to your territorial tax office from October 1 to November 30. If you have grounds for this, you will be transferred to a simplified system from the beginning of next year. Newly registered enterprises and individual entrepreneurs have the right to do this upon registration.
You will need
- - application form or sample;
- - fountain pen;
- - a computer with a printer (optional).
Instructions
If you paid the simplified tax system, but for some reason do not have the desire to apply this tax regime anymore, and you want to leave the simplified tax system in the near future, then you need to create such conditions so that you do not fall under this type of tax regime, for example, open branch. In this case, you can switch to a different tax regime from the beginning of the same month.
However, if you decide to leave the simplified tax system, then keep in mind that an entrepreneur who has switched from the simplified tax system to another tax regime has the right, if desired, to switch to it no earlier than in a year.
Small enterprises in their activities, in most cases, use a simplified taxation regime, which is established by the tax legislation of the Russian Federation.
To use the simplified taxation option, you need, in addition to meeting certain requirements, to contact the tax authority with an application in form 26.2-1.
Normative base
A simplified system for tax accounting and administration began to be applied in 1996, and to this day it is the most popular among participants in the country’s economy in the status of small businesses.
USN is simplified taxation system, facilitating the following areas of doing business:
- calculation and payment of tax;
- maintaining financial statements;
- In addition, the entrepreneur has the opportunity to reduce wage expenses, since there is no need to keep an accountant at the enterprise.
Accounting when using this system is regulated by Federal Law No. 402 of 2011, and it is important to approve the accounting policy on the simplified tax system. The specifics of this issue can be studied in the Letter of the Ministry of Finance of 2015 No. 03-11-06/2/10013.
The declaration form used at the end of the reporting period is approved in the form of a unified form approved by Order of the Federal Tax Service of 2016 No. ММВ-7-3/99.
The procedure for switching to the simplified tax system
This process is established by the legislative acts of the Russian Federation, and it is important to observe all the features of the transition and take into account whether the subject has such grounds. The law makes it possible to switch to “simplified” from other regimes or apply it immediately during the initial registration of activities, but do not forget about the rules and restrictions.
Deadlines for submitting an application for registration of an organization or individual entrepreneur
According to the law, this possibility is quite real, the main thing is to act in accordance with the regulations and comply with the letter of the law.
It is advisable to submit an application for “simplified” during the process of registering constituent documents or within a month after receiving the document on registration of the enterprise.
If this period is missed, the subject, regardless of its status, will switch to the general taxation system, and will be able to apply for a transfer to the simplified tax system only after the expiration of the annual tax period. 
It is important to consider all established restrictions, Art. 346.12 Tax Code of the Russian Federation:
- number of employees – no more than 100 employees;
- the volume of total income is not higher than 150 million rubles;
- cost of fixed assets – no more than 150 million rubles.
If the established parameters are exceeded, you must inform the Federal Tax Service within the established time frame and switch to OSNO.
Rules and deadlines for submitting an application for existing business entities
If the enterprise is already operating, but it has all the parameters for switching to the “simplified” system, and the owner wants this, he, according to the law, has the right to apply to the tax office with the aim of switching from the existing taxation regime to the simplified taxation system.
You should contact the Federal Tax Service before December 31 of the year in which you plan to apply the tax system.
During the application process, the subject must comply with all the criteria for switching to the “simplified” system, which is important to calculate at the beginning of October of the current year. According to the norms, an entrepreneur must calculate the following parameters:
- the average number of employees at the enterprise is up to 100 people inclusive;
- cost of fixed assets – less than 150 million rubles;
- the total amount of income received over the past 9 months may exceed 112.5 million rubles, but for the year should not be more than 150 million rubles.
It is important to compare all obtained indicators with established standards. If you fully comply, you can apply for a transfer.
Combining the simplified tax system with other special regimes
Enterprises with other tax regimes also have the right to apply for a transition to the simplified tax system or combine this system with the one applied subject to compliance with established standards.
| Special modes | Indicators |
|---|---|
| UTII or PSN | Such entities have the right to combine existing regimes with the simplified tax system. The situation when this is possible should be the following - there are several types of activities on special regimes or a patent, but there is also an additional direction according to which the enterprise is developing, so it can be conducted on a “simplified” basis |
| Changing the regime from UTII and PSN | This option is also possible, but taking into account some nuances:
|
In any of the described cases, the applicant must correctly fill out the application form and submit it to the Federal Tax Service office in a timely manner.
The procedure for filling out an application for the simplified tax system
So, in order to apply the “simplified tax” in 2019, it was important to submit the application before December 31, 2018(for already existing organizations).
In the process of filling it out, it is necessary to comply with all the specifications of the data indicated by the entrepreneur and the enterprise. All the process consists of several steps:
The rest of the form is filled out by a specialist from the Federal Tax Service.
Reasons for refusal to apply the simplified tax system
The notification is of an informational nature, that is, the subject can submit it and, without waiting for a response from the tax office, apply the “simplified procedure.” The tax office, in turn, is not required to give special permission. However, as practice shows, sometimes there are facts of refusal, for example, when the deadlines for contacting the inspectorate are not met.
Who cannot use the simplified tax system?
First of all, these are enterprises that do not qualify according to the primary criteria established by law. Except them, there is a list approved by Art. 346.12 Tax Code of the Russian Federation:
- enterprises with branches;
- banks and microfinance organizations;
- insurers other than brokers and agents;
- NPFs and investment funds;
- brokerage houses and exchanges;
- pawnshops;
- budgetary and foreign enterprises;
- gambling enterprises;
- producing excisable goods and extracting minerals;
- participants with a form of product sharing;
- any legal education;
- agricultural enterprises;
- organizations with a share of participation of other companies exceeding 25%.
Violation of the regime for using the simplified tax system and tax consequences
If the simplifier does not comply with the requirements established for the application of the regime, it is necessary to promptly switch to the general regime. This must be done from the beginning of the quarter following the date of excess; the message must be sent to the Federal Tax Service within 15 days. In case of untimely transition and notification of the tax office, the payer gets into a lot of trouble, since he did not stop using the “simplified tax” and has already received arrears and fines under the general regime.
The fines are impressive, starting from 20% of the amount of understatement of the tax liability, but not less than 40,000 rubles (for violations recognized as gross in accordance with Article 120 of the Tax Code of the Russian Federation).
An individual entrepreneur may also be fined for failure to submit reports under the simplified tax system for the period of use of the simplified system. It must be provided within 25 days after the transition to OSNO or another tax system.
If tax authorities prove that the evasion of the transition to OSNO and failure to pay the full amount of tax obligations was intentional, fines can reach 40% of the amount of understatement, Art. 122 Tax Code of the Russian Federation.
The procedure for abandoning the simplified tax system and forced transfer to OSNO
The transition from the simplified tax system to the OSNO can be forced in case of violation of established standards. Forced transition as follows:
- transition from the 1st day of the quarter following the commission of a violation of the rules;
- sending a corresponding notification about this event to the Federal Tax Service within 15 days.
The transition process involves the recalculation of balances and analysis of debts that are subject to inclusion in gross income on OSNO (accounts receivable from customers not repaid at the time of transition). In the first month of operation on the general system, the amount of excess revenue limits for the simplified tax system is included in taxable income.
Returning back to the simplified tax system is possible only from the next tax period.
Conclusion
“Simplified taxation” has been used for a long time and is considered the only tax regime that provides the maximum possible legal reduction in taxes paid and the preparation of reporting documentation. But in order to take advantage of this opportunity, you must comply with the criteria established for enterprises and concerning entrepreneurs.
How to start using the simplified tax system in 2019 is described in the video below.
Many individual entrepreneurs who use the simplified taxation system are afraid of losing the right to use it. But there are also those who are thinking about returning to the general regime. The author hopes that this article will help such entrepreneurs deal with all possible cases, the occurrence of which leads to the loss of the right to apply the simplified taxation system, and will also allow them to determine the procedure for voluntarily refusing to apply this special tax regime.
Procedure and conditions for terminating the application of the simplified taxation system
First of all, it is necessary to recall the circumstances under which an individual entrepreneur can or must make such a transition, and also that the current version of Chapter 26.2 of the Tax Code of the Russian Federation came into force only on January 1, 2006 (law of July 21, 2005 No. 101- Federal Law).
The procedure and conditions for the beginning and end of the application of the simplified taxation system are established by Article 346.13 of the Tax Code of the Russian Federation. At the same time, this article provides for two options for the transition of an individual entrepreneur from a simplified taxation system to other regimes: voluntary and “forced”.
A voluntary transition is carried out in the manner prescribed by paragraph 6 of Article 346.13 of the Tax Code of the Russian Federation, and a “forced” one is associated with the loss of the right to use the simplified system and is carried out in the manner prescribed by paragraphs 4 and 5 of Article 346.13 of the Tax Code of the Russian Federation.
In this case, of course, we should not forget about the norms of paragraphs 3 and 7 of Article 346.13 of the Tax Code of the Russian Federation, which define the following:
- taxpayers applying the simplified taxation system, does not have the right to switch to a different taxation regime before the end of the tax period , except for the case of loss of the right to apply the simplified taxation system;
- a taxpayer who has switched from a simplified tax regime to a different taxation regime, has the right to cross again to a simplified taxation system no earlier than one year after he has lost the right to apply this special regime.
As already noted, when voluntary transition an individual entrepreneur from a simplified taxation system to other regimes must be guided by the norm of paragraph 6 of Article 346.13 of the Tax Code of the Russian Federation.
This norm stipulates that a taxpayer applying a simplified taxation system has the right to switch to a different regime from the beginning of the calendar year, notifying the tax authority no later than January 15 of the year in which it intends to switch to a different taxation regime.
For example, an individual entrepreneur who has been using the simplified taxation system since August 13, 2005, will want to use the generally accepted taxation system in 2007. In this case, he is obliged to notify the tax authority of the transition to a different regime no later than January 15, 2007.
The author draws attention to the fact that the recommended form of such notification No. 26.2-4 “Notification of refusal to apply the simplified taxation system” was approved by order of the Ministry of Taxes of Russia dated September 19, 2002 No. VG-3-22/495 (hereinafter referred to as the order of the Ministry of Taxes of Russia dated September 19, 2002 No. VG-3-22/495).
At "forced" transition individual entrepreneur from the simplified taxation system to other regimes, associated with the loss of the right to use the “simplified taxation”, first of all, it is necessary to take into account the norm of the paragraph of the first paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation, which establishes the following.
If, at the end of the reporting (tax) period, income taxpayer, determined in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation, exceeded 20 million rubles and (or) during the reporting (tax) period there was a non-compliance with the requirements established by paragraphs 3 and 4 of Article 346.12 of the Tax Code of the Russian Federation, then such a taxpayer is considered to have lost the right to apply a simplified taxation system since the beginning of that quarter , in which the specified excess and (or) non-compliance with the specified requirements are allowed.
On the transition to a different taxation regime carried out in accordance with paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation, the taxpayer is obliged to notify the tax authority within 15 days after the end of the reporting (tax) period(Clause 5 of Article 346.13 of the Tax Code of the Russian Federation). The recommended form for such a message is Form No. 26.2-5 “Notification of loss of the right to use the simplified taxation system” (Order of the Ministry of Taxes of Russia dated September 19, 2002 No. VG-3-22/495).
From paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation, it follows that Chapter 26.2 provides for three situations, the occurrence of which leads a taxpayer applying the simplified taxation system to the loss of the right to use it (see Figure 1).
Picture 1
Conditions under which a taxpayer loses the right to use the “simplified tax”
Let's consider the first situation: at the end of the reporting (tax) period, the taxpayer's income limit was exceeded, limiting the right to apply the simplified taxation system in accordance with Chapter 26.2 of the Tax Code of the Russian Federation.
So, the taxpayer is considered to have lost the right to apply the “simplified tax” if, at the end of the reporting (tax) period, the taxpayer’s income, determined in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation, exceeded 20 million rubles (clause 4 Article 346.13 of the Tax Code of the Russian Federation).
Income limit value taxpayer, according to which the taxpayer has the right to apply a simplified taxation system, in the manner prescribed by paragraph 2 of Article 346.12 of the Tax Code of the Russian Federation (paragraph 3 of paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation).
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An organization has the right to switch to a simplified taxation system if, based on the results of nine months of the year in which the organization submits an application to switch to a simplified taxation system, income determined in accordance with Article 248 of the Tax Code of the Russian Federation did not exceed 15 million rubles (clause 2 Article 346.12 of the Tax Code of the Russian Federation). The specified value of the maximum income of an organization, according to which the organization has the right to switch to a simplified taxation system, is subject to indexation by a deflator coefficient established for each subsequent calendar year and taking into account changes in consumer prices for goods (work, services) in the Russian Federation for the previous calendar year, as well as deflator coefficients that were used in accordance with paragraph 2 of Article 346.12 of the Tax Code of the Russian Federation earlier. The deflator coefficient is determined and subject to official publication in the manner established by the Government of the Russian Federation. However, individual entrepreneurs are not subject to the condition of complying with the maximum amount of income from business activities for the transition to the “simplified system”, provided for in paragraph 2 of Article 346.12 of the Tax Code of the Russian Federation. This means that an individual entrepreneur, subject to other conditions, has the right to switch to this special tax regime, regardless of the amount of income he receives from business activities. |
The procedure for determining the deflator coefficient and the procedure for its official publication are established by Decree of the Government of the Russian Federation of December 25, 2002 No. 1834-r.
According to the said document, the State Statistics Committee of Russia is obliged on a monthly basis, no later than the 10th day of the month following the reporting month, to provide information on the consumer price index for goods and services in the Russian Federation to the Ministry of Economic Development of Russia to determine the deflator coefficient. The Ministry of Economic Development of Russia, in turn, must annually, no later than November 20, publish in the Rossiyskaya Gazeta the deflator coefficient agreed with the Ministry of Finance of Russia for the next year.
Thus, the Ministry of Economic Development of Russia established a deflator coefficient for indexing the value of the income limit limiting the right to transition and (or) apply a simplified taxation system in accordance with Chapter 26.2 of the Tax Code of the Russian Federation, equal to for 2006 1,132 (order dated November 3, 2005 No. 284) and for 2007 - 1,241 (order dated November 3, 2006 No. 360).
Thus, in 2006 , for example, the value of the maximum amount of income received by an organization based on the results of nine months of 2006, limiting the right of the organization to switch to a simplified taxation system from January 1, 2007 (no more than 15 million rubles), and the value of the maximum amount of income received by taxpayers, as organizations and individual entrepreneurs, based on the results of the reporting (tax) period of 2006, limiting their right to use the simplified taxation system (no more than 20 million rubles), should have been indexed by a deflator coefficient equal to 1.132, and compose , respectively, an amount not exceeding 16.98 million rubles (15 million rubles × 1,132) and 22.64 million rubles (20 million rubles × 1.132).
However, the Ministry of Finance of Russia expressed a different position regarding the need to index the value of the income limit, limiting the right to use the simplified taxation system in accordance with the norm of paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation (letter dated December 28, 2005 No. 03-11-02/85).
According to the said letter from the Russian Ministry of Finance the value of the income limit is 20 million rubles, effective in 2006, the excess of which during the reporting (tax) period is one of the grounds for losing the right to use the simplified taxation system and is not subject to indexation by the specified deflator coefficient in 2006. The specified value of the income limit is subject to indexation by the deflator coefficient approved for 2006 in the amount of 1.132 in 2007.
This position of the financial department is not clear due to the absence in the letter of a logical explanation of the reasons for the non-application of the deflator coefficient approved for 2006 in 2006, and, accordingly, the need to apply it only in 2007. In addition, according to the author, it also affects the consequences of its use in the future.
Taking into account the above norm of paragraph three of paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation regarding the need to comply with the procedure for indexing the maximum amount of income received at the end of the reporting (tax) period by the deflator coefficient provided for in paragraph 2 of Article 346.12 of the Tax Code of the Russian Federation, the indexation procedure itself deserves special attention specified income.
According to paragraph 2 of Article 346.12 of the Tax Code of the Russian Federation, the value of the maximum amount of income of an organization, according to which it has the right to switch to a simplified taxation system, and consequently, the value of the maximum amount of income of the taxpayer (organization and (or) individual entrepreneur) based on the results of the reporting (tax ) period, exceeding which leads to the loss of the taxpayer’s right to apply the simplified taxation system, subject to indexation by deflator coefficient , established for each subsequent calendar year and taking into account changes in consumer prices for goods (work, services) in the Russian Federation for the previous calendar year, as well as deflator coefficients that were applied in accordance with the above paragraph .
In other words, the maximum amount of income received at the end of the reporting (tax) period (no more than 20 million rubles) is indexed annually not by one specific deflator coefficient established for the next year, but by all deflator coefficients that were applied in accordance with with paragraph 2 of Article 346.12 of the Tax Code of the Russian Federation earlier.
Thus, only the correct application of the procedure for indexing the maximum amount of income received at the end of the reporting (tax) period will allow the taxpayer to correctly assess the situation: will he lose the right to use the simplified taxation system or will he have nothing to worry about.
Consider the situation described in Example 1.
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Let us recall that for 2006 and 2007, deflator coefficients for the purposes of Chapter 26.2 of the Tax Code of the Russian Federation were set at 1.132 and 1.241, respectively. And for 2008, suppose, the deflator coefficient necessary to index the value of the income limit limiting the right to transition and (or) apply a simplified taxation system in accordance with Chapter 26.2 of the Tax Code of the Russian Federation, will be set in 2007 at 1.128. Taking into account the norm of paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation, the taxpayer loses the right application of a simplified taxation system taxpayer, determined in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation, will exceed the amount: in 2006 - 22.64 million rubles(20 million rubles × 1.132); in 2007 - 28.096 million rubles(20 million rubles × 1.132 × 1.241); in 2008 - 31.693 million rubles(20 million rubles × 1.132 × 1.241 × 1.128). However, according to the position stated in the above letter from the Ministry of Finance of Russia, the taxpayer loses the right application of "simplified", if based on the results of the reporting (tax) period of the corresponding year, incometaxpayer, determined in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation, will exceed the value: in 2006 - 20 million rubles; in 2007 - 22.64 million rubles(20 million rubles × 1.132); in 2008 -28.096 million rubles(20 million rubles × 1.132 × 1.241) but only in 2009- upon receipt of income in the amount 31.693 million rubles(20 million rubles × 1.132 × 1.241 × 1.128). |
Thus, there is a contradiction between the version of the norm of paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation, which came into force on January 1, 2006, and the position of the Ministry of Finance of Russia, set out in letter dated December 28, 2005 No. 03-11-02/85.
The consequence of this contradiction is the premature loss of the right to apply the “simplified tax” and an unjustified increase in the tax burden on taxpayers who determine the amount of income received at the end of the reporting (tax) period in accordance with the letter of the Ministry of Finance of Russia dated December 28, 2005 No. 03-11-02 /85 position.
Taking into account the above facts, the practical application of the norm of paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation today is difficult and requires additional clarification from financial and tax authorities or taxpayers’ appeal to the courts. At the same time, the author recalls that all irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer (payer of fees) (Article 7 of the Tax Code of the Russian Federation).
The second situation, related to the loss of the taxpayer’s right to apply the simplified taxation system, arises if during the reporting (tax) period the taxpayer failed to comply with the requirements established by paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation. This is due to the fact that paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation for taxpayers, both for organizations and individual entrepreneurs, establishes a number of restrictions on the right to use the simplified taxation system.
For individual entrepreneurs, three groups of restrictions can be distinguished, based on the content of paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation. These restrictions are shown in Figure 2.
Let's consider Examples 2 and 3 in order to better understand the norm of paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation in terms of the need to comply with the requirements of paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation in order to determine the right to use the simplified taxation system.
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Let’s say that on December 20 of the current year, in order to increase income, an individual entrepreneur using the “simplified system” purchased and immediately put into operation three slot machines. Figure 2 Restrictions on the right to use “simplified language”
Since an individual entrepreneur has ceased to meet the requirement of subparagraph 9 of paragraph 3 of Article 346.13 of the Tax Code of the Russian Federation, according to which organizations and individual entrepreneurs engaged in the gambling business do not have the right to apply the simplified taxation system, he is considered to have lost the right to apply the “simplified tax system” from October 1 of the current year .
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Let’s assume that an individual entrepreneur has been using the simplified taxation system for three years and all this time he has complied with the conditions for applying this special regime. However, for the second reporting period of 2006 (that is, for half a year), the average number of employees of an individual entrepreneur, determined in the manner established by the federal executive body authorized in the field of statistics, exceeded 100 people. In this case, the entrepreneur is considered to have lost the right to apply the simplified taxation system from April 1, 2006, that is, from the beginning of the second quarter of 2006, in which there was a discrepancy with the requirements established by subparagraph 15 of paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation. Accordingly, in this case, the individual entrepreneur is obliged to inform the tax authority about the transition to a different taxation regime before July 15, 2006, that is, within 15 days after the expiration of the second reporting period - the first half of 2006. |
The third situation, related to the loss of the taxpayer’s right to apply the simplified taxation system, arises if during the reporting (tax) period the taxpayer failed to comply with the requirements established by paragraph 4 of Article 346.12 of the Tax Code of the Russian Federation.
According to paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs transferred in accordance with Chapter 26.3 of the Tax Code of the Russian Federation to pay UTII for one or more types of business activities have the right to apply a simplified taxation system in relation to other types of business activities carried out by them. At the same time, restrictions on the number of employees and the value of fixed assets and intangible assets established by Chapter 26.2 of the Tax Code of the Russian Federation, in relation to such organizations and individual entrepreneurs, are determined based on all types of activities they carry out.
Thus, in this situation, in order to be able to further apply the “simplified tax”, it is very important to comply with the specified restrictions on the number of employees and the value of fixed assets and intangible assets established by Chapter 26.2 of the Tax Code of the Russian Federation, based on all types of activities carried out by individual entrepreneurs.
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Let’s say an individual entrepreneur registered in Moscow has been using a simplified taxation system since September 2004. At the same time, in Moscow he carries out business activities in the field of providing household services, and in the Ivanovo region - activities in the field of retail trade. At the same time, his activities in the field of retail trade began in November 2005 and turned out to be so successful that the individual entrepreneur decided to expand the sales market on January 1, 2006 and opened several retail outlets in the Moscow region. In addition, in order to carry out trading activities, the entrepreneur acquired a shopping center in Obninsk, Kaluga Region, in November 2006. At the same time, in both the Ivanovo and Moscow regions, and in the city of Obninsk, Kaluga region, a special tax regime has been introduced for retail trade in the form of a single tax on imputed income for certain types of activities. Taking into account the latest acquisition, the residual value of fixed assets used by him to carry out business activities, determined in accordance with the legislation of the Russian Federation on accounting, exceeded 100 million rubles for the tax period of 2006. Thus, in this case, the entrepreneur is considered to have lost the right to apply the simplified taxation system from October 1, 2006, that is, from the beginning of the fourth quarter of 2006, in which there was a discrepancy with the requirements established by paragraph 4 of Article 346.12 and subparagraph 16 of paragraph 3 of Article 346.12 of the Tax Code RF. Accordingly, in this case, the individual entrepreneur is obliged to inform the tax authority about the transition to a different taxation regime before January 15, 2007, that is, within 15 days after the expiration of the tax period. |
Let us recall the norms of the Tax Code of the Russian Federation, which are the basis for the loss of the right to use the “simplified tax” in Example 4:
- for the purposes of subparagraph 16 of paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation, fixed assets that are subject to depreciation and are recognized as depreciable property are taken into account in accordance with Chapter 25 of the Tax Code of the Russian Federation;
- in accordance with the norm of paragraph 4 of Article 346.12 of the Tax Code of the Russian Federation, individual entrepreneurs transferred in accordance with Chapter 26.3 of the Tax Code of the Russian Federation to pay UTII for one or more types of business activities have the right to apply a simplified taxation system in relation to other types of business activities carried out by them. At the same time, restrictions on the number of employees and the value of fixed assets and intangible assets established by Chapter 26.2 of the Tax Code of the Russian Federation in relation to such individual entrepreneurs are determined based on all types of activities they carry out.
Read about the features of the transition period, such as calculating the residual value of fixed assets acquired before the transition to a simplified taxation system, in the next issue.
The transition from the simplified tax system to the OSNO raises many questions and concerns among entrepreneurs. When you can do it yourself and when you have to do it according to the law; how to notify the tax office; what features will you have to face; deadlines within which reports must be submitted; what kind of reports to submit and is it all so difficult? Let's talk about this in our article.
When can I switch from the simplified taxation system (STS) to the basic taxation system (OSNO)?
The basic and simplified tax systems are very different. The first involves maintaining full accounting records, accruing and, of course, paying all taxes, while in the second, the number of taxes is reduced (some are replaced by one common one) and simpler accounting is allowed.
But it happens that in the process of running your business you realized that it is more profitable for you to use the basic taxation system, or changes are expected next year in which it will be impossible to use the simplified system, or at the moment you have already ceased to meet the criteria of the simplified tax system - a situation where which require a transition from the simplified tax system to the OSNO are different.
And, if the desire to switch to a simplified system is purely voluntary, then the transition from a simplified system to the basic system can also be forced. Let's look at both situations.
First option
You yourself consciously and deliberately want to switch from the simplified tax system to the main system.
This can be done starting in the new year. By notifying the Federal Tax Service of the refusal to apply the simplified tax system, you automatically enter the main taxation system. If the notification is not submitted, then you will be obliged to apply the simplified tax system until the end of the year.
Second option
Within a year, you “fell away” from the simplified system, that is, you lost the right to use it, and are forced to switch to OSNO.
If you have automatically lost the right to use the simplified tax system, then you will have to use the main system from the first day of the quarter in which the criteria (or criteria) allowing you to be on the simplified tax system were violated.
Notification of the tax authority upon transition from the simplified tax system to the OSNO (voluntary and compulsory)
If you decide to switch to the main taxation system on a voluntary basis, then you need to submit to your tax office a Notification of refusal to apply the simplified taxation system under the special one (form according to KND 1150002 approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/ 829@), until January 15 of the year in which you want to apply the main regime (clause 6 of Article 346.13 of the Tax Code of the Russian Federation).
If you have lost the right to use the special regime during the year, the terms and form will be different.
In this case, a notification must be submitted to the tax office in form No. 26.2-2 (form according to KND 1150003 approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829@) before the fifteenth day of the first month of the quarter following the one in in which the right to use the simplified system was lost (clause 5 of Article 346.13 of the Tax Code of the Russian Federation).
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Sample of filling out a notice of refusal to apply the simplified taxation system (forms No. 26.2-3)
For individual entrepreneurs
For LLC
You need to reflect the registration data about the LLC or individual entrepreneur: INN, KPP (entrepreneurs do not fill out this field), tax authority code, full name of the company or surname, first name and patronymic of the individual entrepreneur, the year from the beginning of which you switch to the main taxation system and refuse simplified.
Sample of filling out a message about loss of the right to use the simplified taxation system (form No. 26.2-2)
In both cases, you can submit a notification to the tax office in the following ways:
- personally or through a representative by power of attorney (please note that a power of attorney for a representative of an individual entrepreneur must be certified by a notary). To do this, you must provide two copies of the notice. One will remain with the Federal Tax Service, and the second, with a mark of receipt by the tax authorities, you will need to keep;
- send by Russian Post in a valuable letter with a list of the contents. Attach a second copy of the list of attachments with a mail mark to your copy of the application and also keep it;
- via telecommunication channels (TCC).
Features of accounting for income and expenses during the transition from the simplified tax system to the OSNO
Under the simplified taxation system, the cash method is used to determine the tax base. This means that all payments received to you are considered income, even if the services/work themselves are performed and the goods are shipped later.
In addition, OSNO has mandatory income tax and value added tax (VAT), as well as the associated obligation to issue invoices. How not to get confused in all this, we will now figure it out.
Income accounting in the transition period
Accounting for income in the transition period does not depend on whether you voluntarily or forcibly switched to the main tax system. Let's consider at what point and how income should be recognized and how to deal with VAT.
| Situation | Revenue recognition | Notes |
| The goods are shipped (services are provided, work is completed) to the simplified tax system, and payment will go to OSNO (the buyer's debt to you) | The upcoming payment should be included, in order to determine the taxable base, in income in the first month of using the main system (clause 1, clause 2, article 346.25 of the Tax Code of the Russian Federation) | Additionally, there is no need to charge VAT on such sales, since the company was not a payer of value added tax at the time of sale (letter of the Ministry of Finance dated March 12, 2010 No. 03-11-06/2/33). |
| The advance payment from the buyer was received on the simplified tax system, and the shipment of the goods (provision of services/performance of work) will already occur on the OSNO (your debt to the buyer) | The received amount must be included as income in the single tax base (clause 1, clause 1, article 251 of the Tax Code of the Russian Federation). | Please note that for this implementation, like for others on the main system, VAT must be charged and paid. |
Please note that if you “fly away” from the simplified version, then you are required to calculate VAT on all sales from the beginning of the quarter when you switched to the main system, even if the transition occurred in the last days of the quarter.
For your information
If the transition was forced, then most likely you will have to pay value added tax at your own expense. Not all buyers will agree to pay VAT in excess of the amount previously presented to them.
Accounting for expenses during the transition period
Let's consider how to correctly account for expenses during the transition period.
| Situation | Revenue recognition | Notes |
| Goods (services/work) were received on the simplified tax system, and payment will be made on OSNO (your debt to the supplier) | Expenses are included in the first month of applying OSNO to reduce the taxable base for income tax (clause 2, clause 2, article 346.25 of the Tax Code of the Russian Federation). | In order to deduct VAT on goods, raw materials or materials purchased on the simplified tax system, it is necessary that these inventories were sold on the OSNO, were not included in the costs of simplification and, of course, that you have invoices from suppliers with a dedicated them with value added tax. |
| The advance payment has been paid to the seller using the simplified tax system, and receipt of the goods (services/works) will occur using the basic tax system (the supplier's debt to you) | Expenses will be included to reduce the taxable base for income tax on a general basis. | Under the simplified tax system, it was impossible to include such an advance in expenses, since the conditions paid-received-sold (for goods) and paid-received for services and works were not met. |
| Accrued but not paid wages on the simplified tax system, as well as unpaid insurance premiums | Included in expenses to reduce the tax base for income tax in the first month of application of the main system. | Letters of the Ministry of Finance dated 06/01/2007 No. 03-11-04/2/154 and dated 12/22/2014 No. 03-11-06/2/66188 |
But writing off the buyer’s bad debt to you as a loss will not allow you to reduce the tax base either under the simplified tax system or under the income tax under OSNO.
In the first case, it is impossible to accept write-offs as expenses because they are not directly named in the closed list of Art. 346.16 Tax Code of the Russian Federation.
The tax base for income tax cannot be reduced, since these bad debts do not fall under paragraphs. 2 p. 2 art. 346.25 Tax Code of the Russian Federation. This is because they were formed during the period when the company applied a simplified tax system and have nothing to do with income tax (letter of the Ministry of Finance of the Russian Federation dated June 23, 2014 No. 03-03-06/1/29799).
But, if the debt formed under the simplified tax system became hopeless during the period of application of the OSNO, and the income from it, according to the rules, was included in the taxable base of the income tax, then it will be possible to write it off as expenses on a general basis.
Features of fixed asset accounting
When accounting for expenses on fixed assets, an important condition for their recognition is commissioning, both on the simplified tax system (clause 1, clause 3, article 346.16 of the Tax Code of the Russian Federation), and on OSNO (clause 4, article 259 of the Tax Code of the Russian Federation).
Expenses, including VAT on fixed assets, can be applied to the deduction if this fixed asset was put into operation after the transition to the main mode, even if its acquisition relates to the period of application of the simplified tax system.
If the fixed asset was acquired, paid for and put into operation by the company during the period of application of the simplified tax system, and the company was forced to switch to OSNO, then the possibility of writing off expenses will depend on the version of the taxation system.
If the “income-expenses” version of the simplified tax system was used, then it is possible to take into account that part of the expenses for fixed assets that was not taken into account in the simplified taxation system. To do this, it is necessary to determine the residual value of the fixed asset as the difference between the original cost and the expenses taken into account in the simplified form. And charge depreciation on it, according to the general rules.
For the simplified tax system “income” option, there is no need to specifically determine the residual value.
Deadlines for submitting reports during the transition period
The deadline for submitting reports and paying taxes when changing from the simplified system to the basic one will depend on whether the transition took place voluntarily or compulsorily.
If you switch to OSNO at your own request from the new year, then you must submit a declaration under the simplified tax system before March 31 (individual entrepreneurs until April 30) of the year from which the main system is applied (clause 1, clause 1, article 346.23 of the Tax Code of the Russian Federation), then available at normal times.
It is necessary to pay the tax according to the special regime within the same time frame as submitting the declaration in each of the described cases (clause 7 of Article 346.21 of the NKRF).
OSNO reporting will need to be submitted as usual.
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