To switch to a simplified taxation system (STS), often referred to as a simplified taxation system, not only a legal entity, but also an individual entrepreneur (IE) has the right. This does not require special knowledge and experience. Compared to the general taxation system, the simplified system 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.
It is necessary
- - 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, checkpoint for a legal entity;
- - TIN for an individual entrepreneur;
- - passport for an individual entrepreneur;
- - printing.
Instructions
Step 1
To transfer an enterprise or individual entrepreneur from a general taxation system to a simplified one, read the requirements established by Article 346.12 of the Tax Code of the Russian Federation and check their presence 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 taxation system".
Step 2
After receiving documents on registration of a legal entity or individual entrepreneur, within five days, submit an application for the transition to a simplified taxation system by sending it to the tax authority at the place of registration.
Step 3
With a long-term implementation of activities, being on the general taxation system and a desire to switch to a simplified system, submit an application from October 01 to November 30 of the current period. In this case, the transition to the simplified tax system will be carried out next year.
Step 4
Contact the tax office. Take the application form for the transition to a simplified system in two copies. Please read its contents carefully. If you have any questions, contact the tax officer for clarification on how to fill it out. Find out what are the rules for drawing up a request to receive a notification of the transition to the simplified taxation system, which is submitted along with the application.
Step 5
Use the ConsultantPlus legal system, in which you find the application form, study the explanations attached to it and fill it out in two copies. In addition to it, make a request, which in the future will allow you to receive a notification on the application of the simplified procedure, indicating in it the date of application.
Step 6
Check tax office opening times and opening hours. Contact the tax inspector by submitting to him the application for the transition to simplified taxation and the request for a notification. Leave one copy of the application with 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 decoding of the signature of the employee who accepted the document, and also indicate the date of its receipt.
Step 7
Ask the tax authority about the time frame for considering the application and the date of receipt of the notification about the transition to the simplified tax system. Get the phone number of the notification department.
Step 8
Having phoned the employee of the tax service, specify the information about the readiness of the notification, the time of its receipt and the availability of the necessary documents for this.
