The transition from a simplified taxation system to a general one, and vice versa, is an absolutely voluntary procedure and is applied by organizations and individual entrepreneurs at their own discretion. An entrepreneur can switch to a general form of taxation from the beginning of a calendar year. He is obliged to notify the tax authority about this no later than January 15 of the year in which the transition is planned.
Instructions
Step 1
Switch to the general form of taxation if you or your company meets the following criteria: at the end of the reporting period, income multiplied by the deflator coefficient exceeded 26.8 million rubles. (20 million rubles x 1, 34); the average number of employees exceeded one hundred people; the residual value of property subject to depreciation exceeded RUB 100 million; the company will have representative offices and branches or other circumstances will arise that limit the application of the simplified system; a company that pays a single income tax becomes a party to a joint activity agreement (partnership) or an agreement providing for the trust management of property. When switching to a common taxation system, all taxes, including insurance premiums and contributions to pension insurance, are paid without fail on the basis of the Tax Code of the Russian Federation and are subject to annual submission in the form of a tax return, as well as annual reports.
Step 2
Contact the tax office at the place of official registration of the organization or individual entrepreneur with oral advice on the positive and negative aspects that may arise during such a transition. There is a specially approved application form addressed to the head about the transition from one system to another. This is the form you need to fill out. As a rule, within 7 calendar days after checking the submitted documentation and tax reports, an automatic transition is carried out, but the tax authorities retain the right to consider the application within 30 days by virtue of federal law.
Step 3
Reframe the documentation. The transition process takes a certain amount of time, and therefore it is important in this case. By virtue of the previously existing system, according to a simplified version, it was allowed to maintain reports without or with a cash register, now a cash register will be needed all the time. The registration of the cash register takes place in special firms serving it together with the tax office, as a result of which it is registered with a unique number for identification.
