How to leave with the simplified tax system
Video: Accruals explained 2024, July
The simplified tax system or the simplified tax system (popularly referred to as the "simplified tax system") is a tax regime aimed at reducing the tax burden in organizations, but there are times when an entrepreneur wants to leave the simplified tax system. How this can be done, read below.
You will need
- an application to the tax inspectorate of the established form.
Instruction manual
1
In order to switch from the simplified tax system (simplified tax system), file an application with the tax office at your place of residence from October 1 to November 30 of the current year. And from the next reporting year you will pay taxes under a different regime.
2
If you paid the STS, but for some reason do not want to apply this tax regime more, and you want to leave the STS as soon as possible, then you need to create 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.
3
However, if you decide to leave the STS, then keep in mind that an entrepreneur who has switched from the STS to a different tax regime has the right, if he wishes, to switch to it no earlier than a year later.
4
If you have just started your activity as an individual entrepreneur, then you have every right to immediately start applying the simplified tax system. Within five days after you are registered as an individual entrepreneur, file an application with the tax office.
5
To correctly fill out the application for the transition to the simplified tax system, you need to decide how you will calculate the single tax for the simplified tax system. According to the tax code of the Russian Federation, a tax can be calculated either from income, or from income minus expenses. In the first case, the tax rate will be 6%, and in the second - 15%.
6
When choosing, consider the cost of your type of activity. For example, if you own a small production with material costs, then it is preferable for you to choose an object of income minus expenses.
7
If, for example, you do not expect large expenses, have long acquired, installed and installed all the equipment, or if you are engaged in activities that do not require investments, for example, renting, then feel free to choose the object of taxation of income.
8
If you change your mind about choosing a tax base, you can notify tax inspectors before December 20 of the previous year, after which the application of the simplified tax system will begin. This can be done annually, but the object of taxation cannot be changed during the tax period, i.e. current year.
