If a taxpayer applies a simplified taxation system and wants to pay VAT, then he needs to switch to a general taxation regime. Moreover, this procedure can be carried out both in compulsory and voluntary form. In any case, you must go through the established transition procedure.
Instructions
Step 1
Read the provisions of Article 346.13 of the Tax Code of the Russian Federation, which defines the procedure and conditions for terminating the application of the simplified tax system. Enterprises, whose income for the reporting period exceeded 20 million rubles, are forcibly transferred to the general taxation regime.
Step 2
Draw up a notification in the form No. 26.2-4, approved by order of the Ministry of Taxes and Taxes of the Russian Federation No. VG-3-22 / 495 dated September 19, 2002, in which indicate your desire to switch from the simplified tax system to the general tax regime. This document is submitted to the tax office before January 15. The fact is that the transition to a different regime on a voluntary basis can be carried out only from the beginning of the new reporting year. This rule is specified in clause 6 of article 346.13 of the Tax Code of the Russian Federation.
Step 3
Inform the tax authority at the place of registration that the company has lost the right to use the simplified tax system. To do this, fill out the notification in the form 26.2-5. At the same time, the transition to the generally accepted taxation system will be carried out from the beginning of the next quarter after exceeding the requirements for the simplified tax system.
Step 4
Form a tax base for the transition period. In this case, it is necessary to choose the method of calculating income tax: cash or accrual. In the first case, accounting will remain unchanged, and in the second, it is necessary to be guided by clause 2 of article 346.25 of the Tax Code of the Russian Federation. According to clause 1 of article 271 of the Tax Code of the Russian Federation, in this case, it is necessary to include in income the proceeds from sales according to the date of shipment of the products. Do not include in the calculation of the tax base unclosed advances received before the transition from the simplified tax system. Form the expenses in accordance with the provisions of clause 2 of article 346.17 of the Tax Code, taking them into account as the payment is transferred.
Step 5
Calculate the residual value of the depreciable property. This procedure is mandatory, since enterprises using the simplified tax system do not charge depreciation on fixed assets. The calculation is carried out in accordance with the rules specified in clause 3 of article 346.16 of the Tax Code of the Russian Federation.
