The simplified taxation system is an attractive tax regime for some taxpayers. This is due to the fact that there is no need to pay VAT, the method of accounting is facilitated, and only the amount of a single tax is paid to the budget. The transition or opening of the "simplified system" is carried out in accordance with the established procedure.
Instructions
Step 1
Study the provisions of Articles 346.13 and 346.20 of the Tax Code of the Russian Federation, which establish the procedure for switching to a simplified taxation system and calculating the single tax. General information on the simplified tax system is set out in Chapter 26.2 of the Tax Code of the Russian Federation, which was adopted by Federal Law No. 104-FZ of July 24, 2002. It should be noted that there are strict deadlines for the transition, so decide in advance all the necessary issues.
Step 2
Receive from the tax office or download on the Internet an application in form 26.2-1 on the transition to a simplified taxation system. This document is used both by enterprises changing their tax regime and by newly created organizations and individual entrepreneurs. Fill in all the details of the application. It should be noted that newly created enterprises do not need to indicate the checkpoint code (code of the reason for registration) and TIN (taxpayer identification number).
Step 3
Select the object of taxation and indicate it in the application ("income" or "income minus expenses"). Carefully study the provisions of the Tax Code and the rules for calculating the single tax. Only after that make a decision about the object of taxation. It is also worth noting in the statement the average number of employees and the value of the depreciable property. If there are none, put a dash.
Step 4
Submit an application to the tax authority within five working days from the date of registration of the enterprise or individual entrepreneur as a taxpayer. This rule is governed by clause 2 of article 346.13 of the Tax Code of the Russian Federation. If you missed the indicated deadlines, then you can switch to the simplified tax system only from next year. However, in some cases this moment can be challenged in court.
Step 5
Switch to a simplified tax regime from January 1 of the next year. To do this without any problems, you need to contact the tax office with a corresponding statement between October 1 and November 30.
