In certain cases and if there are due grounds, the Tax Code of the Russian Federation presupposes the transition of legal entities and individual entrepreneurs to a simplified taxation system. If your work activity meets these requirements, apply for the transition to the simplified tax system at the tax office.
It is necessary
- - PC with Internet access;
- - Printer;
- - application form or sample;
- - a fountain pen.
Instructions
Step 1
An organization can switch to the simplified tax system if its income for nine months of the previous year does not exceed 45 million rubles, and the share of the authorized capital does not go beyond the 25% mark. The residual value of fixed assets and tangible assets of the enterprise must fit into the limit of 100 million rubles and it must not have branches and representative offices. Not exceeding the average number of employees for the tax period, which is 100 people, is a general condition for the transition for legal entities and entrepreneurs.
Step 2
Find on the Internet the application form for the transition to the simplified taxation system. Fill it out on your computer and print it out on your printer. If this option does not suit you, contact the nearest tax office. Receive an application form and form the document by hand. Sign the application and affix your personal seal, if you have one.
Step 3
Operating businesses and companies must indicate on the document their income for the last nine months. This requirement does not apply to newly registered individual entrepreneurs or firms. Reflect in the application form the date and object of taxation: income or the difference between them and expenses. When specifying the date, enter the first of January next year.
Step 4
If you are submitting an application upon registration, put in the date from its date or indicate the fifth day after the submission of the documents required for this procedure. Submit the generated application to the tax office or send it by registered mail with a list of investments and a receipt acknowledgment. Taking the document personally to the territorial authority, remove a photocopy of the application and ask the tax office employee to make a mark of acceptance on it.
Step 5
If you are applying when registering as an individual entrepreneur, the information will be included in the receipt of documents. Receive an email notification about the possibility of your application of the simplified taxation system.
Step 6
Use the contact information and find out from the employees of the territorial tax inspectorate if you need to visit their organization and receive the document in person. You will need the notification number to indicate it in invoices, acts and bank payments, as a justification for why your goods or services you provide are not subject to VAT.
