The simplified taxation system or simplified taxation system (popularly called the simplified taxation system) is a tax regime aimed at reducing the tax burden in organizations, but there are times when an entrepreneur wants to leave the simplified tax system. How this can be done, read below.
It is necessary
an application to the tax office of the established form
Instructions
Step 1
In order to switch from the simplified tax system (simplified taxation system), submit an application to the tax office at your place of residence from October 1 to November 30 of the current year. And from the next reporting year, you will pay taxes under a different regime.
Step 2
If you paid the STS, but for some reason do not have a desire to apply this tax regime anymore, and you want to leave the STS as soon as possible, then you need to create such conditions so that you do not fall under this type of tax regime, for example, open branch. In this case, you can switch to a different tax regime from the beginning of the same month.
Step 3
However, if you decide to leave the simplified tax system, then keep in mind that an entrepreneur who switched from the simplified tax system to another tax regime has the right, if he wishes, to switch to it no earlier than a year later.
Step 4
If you have just started your activity as an individual entrepreneur, then you have every right to immediately start applying the simplified tax system. Within five days after registering you as an individual entrepreneur, submit an application to the tax office.
Step 5
To correctly fill out the application for the transition to the simplified tax system, you need to decide how you will calculate the single tax under the simplified tax system. According to the tax code of the Russian Federation, tax can be calculated either on income, or on income minus expenses. In the first case, the tax rate will be 6%, and in the second - 15%.
Step 6
When choosing, consider the cost of your type of activity. For example, if you own a small production with material costs, then it is preferable for you to choose the object of income minus expenses.
Step 7
If, for example, you do not expect large expenses, you have purchased, installed and installed all the equipment for a long time, or you are engaged in activities that do not require investments, for example, rent, then feel free to choose the object of taxation income.
Step 8
If you change your mind in choosing a tax base, then you can notify the specialists of the tax inspectorate before December 20 of the previous year, after which the application of the simplified taxation system will begin. This can be done annually, but the object of taxation cannot be changed during the tax period, i.e. current year.
