How to switch from simplified to general taxation system
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A firm can stop using a simplified taxation system and switch to a common system both forcibly and 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 failure to use the simplified tax system.
Instruction manual
1
You can 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 a simplified to a general taxation system, you should file a notice with the tax office that you are refusing to use a simplified taxation system. The notification is submitted in the form 26.2-4, approved by order of the Ministry of Taxes and Duties of Russia of September 19, 2002 No. VG-3-22 / 495. You need to do this before January 15 of the year from which you refuse to use the simplified system, if you do not have time to file a notice by the due date, you can only change the tax system in the next calendar year. Notification to the tax authorities is submitted both in person and by mail. In this case, the date of submission is considered to be that indicated on the postmark of the post office.
2
To avoid technical difficulties, specify in the contracts, price lists and price tags that the price of your goods (work, services) is valid only until December 31 of the current year. After this period, when fulfilling the contract, the amount of VAT will be added to the price - 18% of the cost of the goods (work, services).
3
Those organizations whose performance indicators have exceeded the established values are forcibly transferred to the general taxation system. It will be necessary to switch to OSNO if the income of the organization for the reporting or tax period exceeds 20 million rubles, or if the residual value of the depreciable property of the organization exceeds 100 million rubles.
4
To switch to the general taxation system, it is necessary to restore all incoming balances in the accounts of the tax period when the simplified tax system was applied. To compile an initial balance sheet on the date of transition to the OSNA, conduct an inventory of property and financial liabilities or a procedure for restoring financial statements for previous years. Inventory data will serve as the basis for the formation of account balances at the beginning of the reporting period. According to the results of the inventory, the balances are displayed at the beginning of the application of the OSNO, and on their basis the financial statements are already being maintained.
5
Notify customers of the transition to a common taxation system, because after the termination of the application of the simplified tax system you will automatically become a VAT payer.
