Instructions

Determine how expedient it is for your company to switch from a simplified taxation system to a value-added tax system. With such a transition, the company loses some of the advantages that make it possible to simplify accounting and tax deductions. The transition to a common system may also require bringing the relationship with suppliers (contractors) in line with it.

Having made the decision to switch from a “simplified system” to a different type of tax payment, determine whether it is advisable to do this on your own initiative or you can use the provisions of the legislation that automatically transfer the enterprise to a common system. In the first case, the entrepreneur has a lot of freedom to change the tax system.

If you are planning to migrate to a generic system of your choice, choose the right time for the transition. The entrepreneur has no right to do this before the end of the current tax period. It is necessary to work out the whole tax period for "", and then, by November 30 of the current year, submit to the tax authority at the place of registration a notice of the decision to switch to a different tax regime. In this case, the transfer to the common system will be made from January 1 of the next year.

The transition from the "simplified" to the general taxation system can be applied also without the desire of the entrepreneur. Be prepared for this, for example, if, at the end of the reporting period, the company's income exceeds 20 million rubles. Or when the residual value of fixed assets of the taxpaying organization is above 100 million rubles. Automatic transition will occur from the beginning of the quarter in which one of the above parameters was exceeded.

If the income of your company has exceeded the above indicators, within 15 days from the end of the reporting period, report the transition to the general taxation system to the appropriate tax authority on your own. To do this, use a special form of notification of the loss of the right to use the "simplified".

When switching from a simplified system to a different taxation regime, keep in mind that, if necessary, the reverse transition to "" can be made no earlier than one year after the loss of the right to use the simplified tax system.

Entrepreneurs and organizations using the simplified tax system are exempt from VAT. Therefore, before switching to the "simplified" system, it is necessary to restore the VAT accepted for deduction. As a rule, this causes serious difficulties.

Instructions

First of all, look at what rate you will recover VAT. It must be restored at the same rate at which it was deducted. If you purchased a fixed asset before 2004, when it was 20%, then you must use the same 20%. And this is despite the fact that currently such does not exist. However, there is no clarification in the Tax legislation on this matter.

Enter the recovered VAT into the sales book, but do not touch the purchase book. Moreover, you must enter this VAT on the basis of the invoice for which this tax was accepted for deduction. This is evidenced by the letter No. 03-04-09 / 22 of the Ministry of Finance dated November 16, 2006.

Consider the amount of VAT recovered and paid as other expenses for calculating income tax. Moreover, these are the expenses of the tax period that precedes the period when you switched to the simplified tax system. If you are an individual entrepreneur, reduce the base for calculating personal income tax, again for the previous period.

Don't forget about accounting and tax accounting. Reclaim VAT, as mentioned above, to other expenses.
Of course, VAT recovery will take a lot of time and effort on your part. But this procedure is spelled out in tax legislation, and, unfortunately, it is impossible to avoid it.
Good luck in your business!

note

VAT recovery upon transition to simplified taxation system. Although all media declare support for small and medium-sized businesses, the tax authorities make a lot of efforts to infringe on the interests of small businesses and use norms aimed at supporting entrepreneurs. In particular, the tax authorities believe that when switching to a simplified taxation system, it is necessary to restore all VAT previously accepted for deduction.

Useful advice

VAT recovery upon transition to simplified taxation system. This is perhaps the most painful issue, and it concerns both organizations and individual entrepreneurs. The fact is that, according to clauses 2 and 3 of article 346.11 of the Tax Code of the Russian Federation, "simplified persons" are not VAT payers. Which book should you write to? Since all business transactions are accompanied by documents, we will find out in which document to reflect the VAT restored during the transition to the "simplified" system. The accrued and credited VAT is indicated respectively in the sales and purchase books.

If an entrepreneur or small business, for some reason, wants to switch from a simplified taxation system to a general regime, it is necessary to notify the tax office of this by January 15th. In case of loss of any basis for the application of the simplified procedure, the general regime is applied from the beginning of the quarter in which this happened, and a notification is also sent to the tax office.

Instructions

The application form for the transition to the general tax regime from simplified taxation can be taken from your office. This document must be completed, certified by the signature of the entrepreneur or the head of the organization and the seal, if any.
The law allows you to switch from the simplified system to the general regime from the beginning of the year, provided that the application is sent to the tax office no later than January 15 of the same year. If the application is after this date and there are no grounds for the loss of the right, the entrepreneur or company will have the right to switch to the general regime only from January 1 of the next year.

The application for the transition to the general taxation regime from the simplified one can be sent to the tax office serving the registration address of the entrepreneur or the legal address of the enterprise, in person or by mail.
In the first case, you need to remove a copy from the application and ask the employees of the inspection to make a mark of acceptance on it.
In the second, it is necessary to send the document in a valuable letter with a list of attachments. Before sending, do not rush to seal the envelope. After all, your inventory must be certified by the head of the communications department. And for this he needs to familiarize himself with the contents of the envelope. The date the letter was sent is considered the date of notification of the tax office about the change in taxation regime. It is confirmed by a receipt that will be given to you in the mail.

In case of loss of grounds for application of the simplified procedure (for example, annual income exceeded 60 million rubles), the sequence of actions is the same. But you won't have to wait for the beginning of next year to switch to the general regime. In this case, the entrepreneur or company must switch to the general regime from the beginning of the quarter in which they lost the grounds for applying the simplified taxation system and notify their tax office about this.

The transition from a simplified taxation system to a general one, and vice versa, is an absolutely voluntary procedure and is applied by organizations and individual entrepreneurs at their own discretion. An entrepreneur can switch to a general form of taxation from the beginning of a calendar year. He is obliged to notify the tax authority about this no later than January 15 of the year in which the transition is planned.

Instructions

Switch to the general form of taxation if you or your company meets the following criteria: for the reporting period, income multiplied by the deflator coefficient exceeded 26.8 million rubles. (20 million rubles x 1.34); the average number of employees exceeded one hundred people; the value of property subject to depreciation exceeded RUB 100 million; the company will have representative offices and branches or other circumstances will arise that limit the application of the simplified system; a company that pays a single income tax becomes a party to a joint activity agreement (partnership) or an agreement providing for the trust management of property. When switching to a common taxation system, everything, including insurance premiums and contributions for, is paid without fail on the basis of the Tax Code of the Russian Federation and is subject to annual submission in the form of a tax return, as well as annual reports.

Contact the inspection at the place of official registration of the organization or individual entrepreneur with oral advice on the issue of positive and negative aspects that may arise during such a transition. There is a specially approved application form addressed to the head about the transition from one system to another. This is the form you need to fill out. As a rule, within 7 calendar days after checking the submitted documentation and tax reports, an automatic transition is carried out, but the tax authorities retain the right to consider the application within 30 days by virtue of federal law.

Reframe the documentation. The transition process takes a certain amount of time, and therefore it is important in this case. By virtue of the previously existing system, according to a simplified version, it was allowed to keep records without or with a cash register, now a cash register will be needed all the time. The registration of the cash register takes place in special firms serving it together with the tax office, as a result of which it is registered with a unique number for identification.

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note

Be aware that by switching from a simplified system, you lose the opportunity not to pay a certain tax (value added, except when it comes to performing a number of operations to import goods into Russia).

Useful advice

You still have the opportunity at any time to return to the previously existing simplified taxation system throughout the entire existence of production and income from it.

Sources:

• Transition from the simplified tax system to the general taxation system (OSNO)

Tip 5: How to switch from simplified to general taxation system

The firm can terminate the application of the simplified taxation system and switch to the common system, either compulsorily or voluntarily. The conditions and procedure for the transition from one system to another are regulated by Article 346 of the Tax Code of the Russian Federation.

You will need

• 1. Notice of refusal to use the simplified tax system.

Instructions

It is possible to voluntarily switch to the general taxation system only from the beginning of the calendar year (this is stated in clause 6 of article 346.13 of the Tax Code of the Russian Federation). To switch from the simplified to the general system of taxation, you should submit a notification to the tax office stating that you refuse to apply the simplified taxation system. The notification is submitted in accordance with Form 26.2-4, approved by order of the Ministry of Taxes and Duties of Russia dated September 19, 2002 No. VG-3-22 / 495. This must be done before January 15 of the year from which you abandon the application of the simplified system, if you do not have time to submit a notification within the prescribed period, then you will be able to change the taxation system only in the next calendar year. Tax authorities are notified both in person and by mail. In this case, the date of submission is the one indicated on the postmark stamp.

In order to avoid technical difficulties, indicate in advance in contracts, price lists and that the price of your product (work, services) is valid only until December 31 of the current year. After this period, during the execution of the contract, the amount of VAT will be added to the price - 18% of the value of the goods (works, services).

Those organizations, whose performance indicators have exceeded the established values, are forcibly switched to a common taxation system. You will have to switch to OSNO if the income of the organization for the reporting or tax period exceeded 20 million rubles, or in the case when the residual value of the depreciable property of the organization exceeds 100 million rubles.

To switch to a common taxation system, it is necessary to restore all incoming balances on the accounts of the tax period when the simplified tax system was applied. To draw up an initial balance sheet as of the date of transition to OSNO, carry out an inventory of property and financial liabilities or the procedure for restoring financial statements for previous years. The inventory data will serve as the basis for the formation of balances on accounting accounts at the beginning of the reporting period. Based on the results of the inventory, the balances are displayed at the beginning of the OSNO application, and on their basis, accounting reports are already being kept.

Inform your clients about the transition to a common taxation system, since after the termination of the use of the simplified tax system, you automatically become a VAT payer.

Sources:

• transition to a common taxation system

The transition to a general taxation system for enterprises using the simplified tax system can be carried out voluntarily or compulsorily. In the first case, a corresponding application is submitted to the tax office at the beginning of the next reporting period. The second case refers to situations when an organization loses the right to apply a special tax regime due to the failure to fulfill a number of conditions.

Instructions

Submit to the tax office a written notification of the loss of the right to apply the special taxation regime within 15 days from the date of the end of the reporting period in which the conditions of the simplified taxation system were exceeded. To fill out, a document is used in the form 26.2-5, approved by Order of the Ministry of Taxes and Tax Collection of the Russian Federation No.VG03022 / 495 dated 1.09.2002.

If the company has decided to voluntarily change the tax regime, then it is necessary to submit notices in the form 26.2-4, approved by the same order. The application is submitted in writing, in person or by mail. In the latter case, the date of filing is the one indicated on the postmark.

Determine the method of calculating income tax that will be applied in the company after the transition to the general tax regime. It can be cash or accrual.

Create a transitional tax base that will allow you to start accounting. In the case of the cash basis, the calculation of income and expenses is carried out in the same way as when using the simplified tax system. For the accrual method, it is necessary to be guided by the provisions of clause 2 of article 346.25 of the Tax Code of the Russian Federation.

Conduct an inventory of accounting on the basis of primary documents and accounting registers of the enterprise. Identify the presence of inventory balances, clarify settlements with suppliers, buyers, budget and employees.

Restore the business accounting. Output the balances at the beginning of the quarter and record all business transactions of the reporting period in which the transition to the general tax regime was made. Calculate and pay all taxes. Draw up the balance sheet and generate order journals. Compile an information base of accounting information. After completing the calculations, close the tax period and prepare accounting and tax reports.

If a taxpayer applies a simplified taxation system and wants to pay VAT, then he needs to switch to a general taxation regime. Moreover, this procedure can be carried out both in compulsory and voluntary form. In any case, you must go through the established transition procedure.

Instructions

Read the provisions of Article 346.13 of the Tax Code of the Russian Federation, which defines the procedure and conditions for terminating the application of the simplified tax system. Enterprises, whose income for the reporting period exceeded 20 million rubles, are forcibly transferred to the general taxation regime.

Draw up a notification in the form No. 26.2-4, approved by order of the Ministry of Taxes and Taxes of the Russian Federation No. VG-3-22 / 495 dated September 19, 2002, in which indicate your desire to switch from the simplified tax system to the general tax regime. This document is submitted to the tax office before January 15. The fact is that the transition to a different regime on a voluntary basis can be carried out only from the beginning of the new reporting year. This rule is specified in clause 6 of article 346.13 of the Tax Code of the Russian Federation.

Inform the tax authority at the place of registration that the company has lost the right to use the simplified tax system. To do this, fill out the notification in the form 26.2-5. At the same time, the transition to the generally accepted taxation system will be carried out from the beginning of the next quarter after exceeding the requirements for the simplified tax system.

Form the tax base for the transition period. In this case, it is necessary to choose the method of calculating income tax: cash or accrual. In the first case, accounting will remain unchanged, and in the second, it is necessary to be guided by clause 2 of article 346.25 of the Tax Code of the Russian Federation. According to clause 1 of article 271 of the Tax Code of the Russian Federation, in this case, it is necessary to include in income the proceeds from sales according to the date of shipment of the products. Do not include in the calculation of the tax base unclosed advances received before the transition from the simplified tax system. Form the expenses in accordance with the provisions of clause 2 of article 346.17 of the Tax Code, taking them into account as the payment is transferred.

Calculate the residual value of the depreciable property. This procedure is mandatory, since enterprises using the simplified tax system do not charge depreciation on fixed assets. The calculation is carried out in accordance with the rules specified in clause 3 of article 346.16 of the Tax Code of the Russian Federation.