Very often, individual entrepreneurs or organizations switch from a single tax to a general taxation scheme. The reasons for this may be an increase in the average number of employees, an increase in the share of one of the founders to 25% and other aspects of the organization's activities, prescribed in article 346.26 of the Tax Code of the Russian Federation. What is the correct way to switch from a single tax to a general one?
Instructions
Step 1
Contact the tax office, which is located at the place of registration of the organization (according to the legal address). In the tax office, you must write a statement about the desire to switch from a single tax to a general one. The Tax Code does not provide for a single form for such a statement, so it can be written in a convenient, arbitrary form. In the application, it is desirable to indicate clear reasons for the transition from one taxation scheme to another. All reasons can be found in article 346.26 of the Tax Code of the Russian Federation. Example of a statement:
“Please translate IP Ivanov A. A. from April 1, 2011 from a simplified taxation scheme to the general system on the basis of clause 2, 346.26 of the Tax Code of the Russian Federation, that is, due to an increase in the average number of employees."
At the same time, it is possible to switch from a simplified tax payment scheme to a general taxation scheme only from the beginning of a new reporting tax period. And the tax period today is a quarter.
Step 2
Attach the relevant tax return or report for the most recent tax period to your application. Be sure to indicate in the application application - the cash method of accounting for expenses and monthly income or the method of calculating the tax base on the profit received (income minus expenses).
Step 3
Expect confirmation from the tax office of the transition to the general taxation scheme. The tax inspectorate must make such a decision within one month. However, an entrepreneur will be able to work under the new taxation system only from the first day of the next reporting period. According to the tax code, a quarter is recognized as a tax period for a single tax. This means that the transition from this type of taxation can be carried out only in the next quarter. Until that time, the entrepreneur continues to work under the simplified taxation system.
