The choice of the applied taxation system can be made by an individual entrepreneur directly at the time of registration of the enterprise. However, in the course of doing business, it may be necessary to switch from one system to another. For example, from "simplified" to the general system or UTII. How to make the transition correctly so as not to break the law and not damage your enterprise?
Instructions
Step 1
Determine how expedient it is for your business to switch from a simplified taxation system to a value-added tax system. With such a transition, the enterprise loses some of the advantages that make it possible to simplify accounting and tax deductions. The transition to a common system may also require alignment of relationships with suppliers (contractors).
Step 2
Having made a decision to switch from a “simplified system” to a different type of tax payment, determine whether it is advisable to do this on your own initiative, or you can use the provisions of the legislation that automatically transfer the enterprise to a common system. In the first case, the entrepreneur has a lot of freedom to change the tax system.
Step 3
If you are planning to migrate to a generic system of your choice, choose the right time for the transition. The entrepreneur has no right to do this before the end of the current tax period. It is necessary to work out the whole tax period according to the "simplified form", and then, by November 30 of the current year, submit to the tax authority at the place of registration a notice of the decision to switch to a different tax regime. In this case, the transfer to the common system will be made from January 1 of the next year.
Step 4
The transition from the "simplified" to the general system of taxation can also be applied without the desire of the entrepreneur. Be prepared for this, for example, if, at the end of the reporting period, the company's income exceeds 20 million rubles. Or when the residual value of fixed assets of the taxpaying organization is above 100 million rubles. Automatic transition will occur from the beginning of the quarter in which one of the above parameters was exceeded.
Step 5
If the income of your company has exceeded the above indicators, within 15 days from the end of the reporting period, inform the appropriate tax authority about the transition to the general taxation system. To do this, use a special form of notification of the loss of the right to use the "simplified".
Step 6
When switching from a simplified system to a different taxation regime, keep in mind that, if necessary, the reverse transition to a “simplified system” can be made no earlier than a year after the loss of the right to use the simplified tax system.
