If an entrepreneur or small business, for some reason, wants to switch from a simplified taxation system to a general regime, it is necessary to notify the tax office of this by January 15th. In case of loss of any basis for the application of the simplified procedure, the general regime is applied from the beginning of the quarter in which this happened, and a notification is also sent to the tax office.
Instructions
Step 1
The application form for the transition to the general taxation regime from simplified taxation can be obtained from your tax office. This document must be filled in, certified by the signature of the entrepreneur or the head of the organization and the seal, if any.
The law allows you to voluntarily switch from the simplified system to the general regime from the beginning of the year, provided that the application is sent to the tax office no later than January 15 of the same year. If the application is sent after this date and there are no grounds for the loss of the right to simplified taxation, the entrepreneur or company will have the right to switch to the general regime only from January 1 of the next year.
Step 2
The application for the transition to the general taxation regime from the simplified one can be referred to the tax office serving the registration address of the entrepreneur or the legal address of the enterprise, in person or sent by mail.
In the first case, you need to remove a copy from the application and ask the employees of the inspection to make a mark of acceptance on it.
In the second, it is necessary to send the document in a valuable letter with a list of attachments. Before sending, do not rush to seal the envelope. After all, your inventory must be certified by the head of the communications department. And for this he needs to familiarize himself with the contents of the envelope. The date on which the letter was sent is considered the date of notification of the tax office about the change in taxation regime. It is confirmed by a receipt that will be given to you in the mail.
Step 3
In case of loss of grounds for the application of the simplified procedure (for example, the annual income exceeded 60 million rubles), the sequence of actions is the same. But you won't have to wait for the beginning of next year to switch to the general regime. In this case, the entrepreneur or company must switch to the general regime from the beginning of the quarter in which they lost the grounds for applying the simplified taxation system and notify their tax office about this.
