How to switch to simplified

Go to the simplified taxation system (STS), often referred to as simplified tax system, is entitled not only to a legal entity, but also to an individual entrepreneur (IP). This does not require special knowledge and experience. Compared to the general taxation system, a simplified woman has several advantages that are attractive to entrepreneurs. They pay only one tax, respectively saving money, submit one declaration instead of several, keep records according to a simplified system.

You will need

• - Articles of the Tax Code of the Russian Federation "On the simplified taxation system";

• - application form for the transition to the simplified tax system;

• - TIN, PPC for a legal entity;

• - TIN for an individual entrepreneur;

• - passport for an individual entrepreneur;

• - print.

Instruction manual

1

To switch an enterprise or individual entrepreneur from a general taxation system to a simplified one, familiarize yourself with 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 tax system."

2

After receiving documents on registration of a legal entity or individual entrepreneur within five days, submit an application for transition to a simplified taxation system, sending it to the tax authority at the place of registration.

3

For long-term implementation of activities, being on the general taxation system and wanting to switch to simplification, 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.

4

Contact the tax office. Take the application form for the transition to simplification in duplicate. Carefully read its contents. If you have any questions, contact the tax officer for clarification on how to fill it out. Find out what are the rules for making a request to receive notification of the transition to the simplified tax system, which is submitted with the application.

5

Use the legal system "Consultant Plus", in which you find the application form, study the explanations attached to it and fill it in duplicate. In addition to it, make a request that in the future will allow you to receive a notification about the use of simplification, indicating in it the date of application.

6

Specify the time of the tax service and the hours of their reception. Contact the tax inspector, passing him a statement on the transition to simplification and a request for a notification. Leave one copy of the application to the tax office, and take the second for yourself, having previously asked to put the stamp of the tax authority on it, the signature and the transcript of the signature of the employee who accepted the document, and also indicate the date of its receipt.

7

Find out from the tax authority about the terms of consideration of the application and the date of receipt of notification of the transition to simplification. Take the phone number of the notification department.

8

When phoning a tax officer, check the information about the readiness of the notification, the time it was received, and the availability of the necessary documents.

note

Moving to a simplified tax system, weigh all its pros and cons. When applying simplifications, you cannot engage in certain types of activities, open branches, and the list of expenses has severe restrictions.

Useful advice

The deadline for issuing notifications of the transition to the simplified tax system should be five business days from the date of application. The notice must be in order to further present it at the request of both the Pension Fund and other funds. This is due to the fact that taxpayers using a simplified taxation system have significantly lower contribution rates than organizations using a common system.

• Tax Code of the Russian Federation Chapter 26.2. Simplified tax system. Article 346.11. General Provisions
• Tax Code of the Russian Federation Chapter 26.2. Simplified tax system. Article 346.12. Taxpayers
• Forms of tax accounting and reporting. Application for the transition to the simplified tax system
• Transition from UTII to Simplified