The simplified taxation system is one of the tax regimes, during which a special procedure for paying taxes is implemented, which reduces the tax burden for representatives of small and medium-sized businesses. This system consists in charging a single tax to the budget by the taxpayer. To switch to the simplified tax system, you must fill out and submit an application to the tax service at the place of registration.
Instructions
Step 1
Read article 346.13 of the Tax Code of the Russian Federation, which regulates the procedure and conditions for the transition to a simplified taxation system. The completed application is submitted to the tax office from October 1 to November 30.
Step 2
Fill out point 1 of the application to switch to the simplified tax system. It contains all information about the enterprise, strictly complying with the data of the constituent documents: the full name of the enterprise or the surname, name, patronymic of an individual entrepreneur, OGRN code, TIN and KPP code, OGRNIP code. If your company is at the registration stage and some of the required data are not yet known to you, then fill in only the section on the name of the organization in the application.
Step 3
Indicate in column 2 the dates from which the application of the simplified tax system begins. If you own an organization that makes the transition to the simplified tax system from another taxation system, then write in this paragraph "January 1 of the next year after submitting the application." If you are issuing a simplified tax system for a newly created organization, then indicate the date of registration or the date of submission of documents for registration.
Step 4
Mark in paragraph 3 of the statement the object of taxation, which is selected for the payment of the single tax. You can choose a tax rate of 6%, according to which all income of the taxpayer for the reporting period is recorded and the cash method of accounting for profit is used. The second option is the 15% tax rate, at which the calculation is based on the taxpayer's income minus the expenses incurred for the given reporting period.
Step 5
Fill out the "Amount of income" section only if you are a legal entity. In this paragraph, indicate all income received from the performance of work, the sale of goods and the provision of services for January-September of the year in which the application is submitted. If the organization works on UTII, then mark all the income received from all types of activities.
Step 6
Calculate the indicator of the average number of employees of the enterprise and indicate in paragraph 5 of the statement. In the last sixth section of the statement, the residual value of fixed assets and intangible assets of the organization is noted.
