The firm can terminate the application of the simplified taxation system and switch to the general system, either compulsorily or voluntarily. The conditions and procedure for switching from one system to another are regulated by Article 346 of the Tax Code of the Russian Federation.
It is necessary
1. Notice of refusal to use the simplified tax system
Instructions
Step 1
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 taxation system, you should submit a notification to the tax office stating that you refuse to apply the 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 dated September 19, 2002 No. VG-3-22 / 495. This must be done before January 15 of the year from which you refuse to use 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.
Step 2
To avoid technical difficulties, indicate in advance in contracts, price lists and price tags that the price of your goods (works, 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).
Step 3
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.
Step 4
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.
Step 5
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.
