The organization can switch from special taxation regimes of the simplified taxation system and UTII to the general regime, not only on a voluntary basis, but also in a compulsory manner. At the same time, there are a number of criteria that allow for a voluntary transition.
It is necessary
application to the tax office
Instructions
Step 1
You may have several reasons to switch from UTII to a general taxation system. Firstly, if the UTII system was canceled in the municipality, or if your company ceases to engage in the area of activity that is subject to UTII. Also, the transition is possible if your company is one of the major taxpayers.
Step 2
Within five days from the date of the decision to change the taxation system, submit an application to the tax office to deregister you as a payer of this tax. The application must be written in accordance with the UTII-3 form. And within the next five working days, the tax office will send you a notification that the organization is deregistered as a payer of UTII.
Step 3
The company is forcibly transferred from UTII, provided that it has violated the required threshold for the number of employees, which has exceeded one hundred people, or the criterion for the distribution of shares in fixed capital, which has become more than twenty-five percent.
Step 4
In the process of transition from one taxation system to another, take into account fixed assets and intangible assets that were acquired before this event at residual value. If, after the transition is made, you will calculate taxes on a cash basis, only fully paid funds and intangible assets can be reflected in the accounting.
Step 5
The procedure for determining the residual value will depend on the time of its acquisition. If this happened at the time of applying UTII, the residual value will be determined as the difference between the purchase price and the depreciation cost that was accrued during the application of UTII. If we are talking about the operating time under the general taxation system before the application of the single tax on imputed income, the residual value will be determined as the difference between the residual value of the property at the time of transition to UTII and the cost of depreciation, which was accrued during the application of the single tax on imputed income.
