The simplified tax system or simplified tax system makes the life of an entrepreneur much easier. It allows you to reduce tax deductions and provides an opportunity for independent accounting.
It is necessary
- - notification of the transition to the simplified tax system according to the form No. 26.2-1;
- - declaration according to the simplified tax system;
- - documents for registering a cash register;
- - information about the average headcount;
- - report on 2-NDFL;
- - accounting statements for LLC.
Instructions
Step 1
The use of the simplified tax system is of a notification nature. This means that by default all organizations and individual entrepreneurs apply OSNO. In order to start using the simplified tax system, you must submit a notification of the transition to the simplified tax system in the tax one. This can be done both when registering a new business or switch from another tax regime (UTII or OSNO) from next year. In the latter case, it is important to have time to submit an application before December 31 of the previous year.
Step 2
Individual entrepreneurs and LLCs, when working on the simplified tax system, do not have to submit any documents to the tax office during the year. The declaration under the simplified tax system is submitted at the end of the year until March 31.
Step 3
The reporting that is submitted to the Federal Tax Service when applying the simplified tax system depends on the form of ownership. LLC, in addition to the declaration on the simplified tax system, starting from 2013 must keep accounting in full and submit it to the IFTS within 90 days after the end of the year. These documents include the balance sheet and income statement.
Step 4
Individual entrepreneurs and LLCs must submit reports on the average number of employees by January 20 and submit to tax reports in the form of 2-NDFL by April 1, containing information on the accrued and paid personal income tax for hired employees.
Step 5
Under the simplified tax system, there is a cash method for recognizing income. This means that either you need to accept all payments by bank transfer, or use a cash register. For non-cash payments, you need a current account, according to the new rules, you do not need to notify the tax office about its opening, banks will transmit this information on their own. If it is supposed to accept cash from the population, then it is necessary to register the cash register with the tax office, providing a full package of documents (KKT passport, agreement with the Central Service Center, lease agreement, etc.).
Step 6
Individual entrepreneurs and LLCs must keep a ledger of income and expenses during the year. With the simplified taxation system - "income" (6%), it is necessary to record all cash receipts from buyers. When applying the simplified tax system - “income minus expenses” (15%), you also need to keep records of all expenses associated with doing business. According to the new rules, it is not necessary to certify the book with the tax authorities, but employees of the Federal Tax Service may require it at any time.
