The transition to a general taxation system for enterprises using the simplified tax system can be carried out voluntarily or compulsorily. In the first case, a corresponding application is submitted to the tax office at the beginning of the next reporting period. The second case refers to situations when an organization loses the right to apply a special tax regime due to the failure to comply with a number of conditions.
Instructions
Step 1
Submit to the tax office a written notification of the loss of the right to apply the special taxation regime within 15 days from the date of the end of the reporting period in which the conditions of the simplified taxation system were exceeded. To fill out, a document is used in the form 26.2-5, approved by Order of the Ministry of Taxes and Tax Collection of the Russian Federation No. VG03022 / 495 dated 1.09.2002.
Step 2
If the company has decided to voluntarily change the taxation regime, then it is necessary to submit notifications in the form 26.2-4, approved by the same order. The application is submitted in writing, in person or by mail. In the latter case, the date of filing is the one indicated on the postage stamp.
Step 3
Determine the method of calculating income tax that will be applied in the company after the transition to the general tax regime. It can be cash or accrual.
Step 4
Create a transitional tax base that will allow you to start accounting. In the case of the cash method, the calculation of income and expenses is carried out in the same way as when using the simplified tax system. For the accrual method, it is necessary to be guided by the provisions of clause 2 of article 346.25 of the Tax Code of the Russian Federation.
Step 5
Conduct an inventory of accounting on the basis of primary documents and accounting registers of the enterprise. Identify the presence of inventory balances, clarify calculations with suppliers, buyers, budget and employees.
Step 6
Restore the business accounting. Output the balances at the beginning of the quarter and record all business transactions of the reporting period in which the transition to the general tax regime was made. Calculate and pay all taxes. Draw up the balance sheet and generate order journals. Compile an information base of accounting information. After completing the calculations, close the tax period and prepare accounting and tax reports.
