The transition to sleep, just about the difficult

The use of simplified taxation is currently carried out on a voluntary basis, but has a number of restrictions on the number of employees, the amount of income and the value of fixed assets. So, individual entrepreneurs and legal entities with no more than 100 subordinates can switch to the simplified regime, provided that they receive income for the past three quarters that does not exceed the limit of 45 million rubles established by the code (excluding the deflator coefficient). Organizations are also subject to conditions for limiting the value of fixed assets (hereinafter referred to as OS) (no more than 100 million as of October 1 of the year in which the notice to change the regime is submitted), shares in the authorized capital of other organizations (no more than 25%) and a number of other restrictions established by the Tax Code of the Russian Federation.

The simplified taxation system (STS, STS) is one of the special taxation regimes, which provides for its payers a number of benefits for paying taxes, accounting and reporting. The transition to the simplified tax system, in accordance with the Tax Code of Russia, is carried out on a voluntary basis, but requires compliance with certain conditions and implies a number of restrictions for those who choose it.

You can switch to a simplified system from any mode without exception, but you can only combine it with some: Patent and UTII. Being simultaneously on the simplified tax system and the ESHN, the simplified tax system and the DOS is not allowed by law.

Restrictions are divided into two types:

• To switch to simplified;
• To apply easy mode

The list of these requirements is exhaustive and common to all taxpayers, with some exceptions. So, separate requirements do not apply to payers of UTII and individual entrepreneurs.

Requirements for the use of a simplified special regime

A legal entity or an entrepreneur can be on the simplified taxation system, subject to a number of requirements enshrined in the Tax Code (hereinafter referred to as the Code):

The average number of employees does not exceed 100 people;

When combining the simplified regime and UTII, the total number of employees for both types of activity is taken into account.

The total amount of income does not exceed the established limit for the reporting or tax period.

In accordance with the code, the amount of income that allows you to remain on the simplified regime should not exceed 68.82 million rubles (taking into account the deflator coefficient) It should be noted that the total amount of income indicated in the application for the transition to the simplified tax system does not include income from activities for which an imputed tax is applied, as well as received income in the form of dividends.

Important: If an individual entrepreneur simultaneously applies a patent and simplified taxation, then the amount of income is taken into account in total according to the specified special regimes.

The share of participation of other legal entities in the authorized capital does not exceed 25%.

If the authorized capital of a company consists of 25 percent or more of the contribution of any organization, this company does not have the right to apply simplified taxation. This is directly stated in the Tax Code of the Russian Federation.

Lack of branches and representative offices

If a legal entity has at least one branch or representative office, the application of the simplified tax system is impossible. However, there is an exception to this rule. So, for example, if a legal entity has a separate subdivision that is not endowed with the status of a branch or representative office and is not registered in the Unified State Register of Legal Entities, it can apply the USNO.

• The cost of (residual) fixed assets does not exceed 100 million rubles.

It should be noted that this requirement is addressed by the Code only to organizations. In this connection, when switching to a simplified system, IP do not indicate the amount of the residual value of their fixed assets. However, the regulatory authorities insist on compliance with this condition by all taxpayers of the simplified tax system. Thus, individual entrepreneurs whose (residual) value of fixed assets exceeded the established limit for the reporting or tax period lose the right to apply the simplified special regime.

Conditions for the transition to the simplified tax system in 2015

In addition to the requirements described above for the use of simplified taxation, in order to switch to it, it is also necessary to take into account the amount of income received in the reporting (tax) period, namely:

• The amount of income for the past nine months of the year in which the notification of regime change is submitted must not exceed 51,615 million rubles (taking into account the diflator coefficient)

If, prior to the application of the simplified taxation system, the organization used UTII, then there are no income restrictions in this case and it is not necessary to indicate them in the application for the transition to simplified taxation. When you are on the OSN / UTII regimes, income is taken into account only according to the general taxation system. This requirement applies only to legal entities. The amount of IP income during the transition to the simplified tax system does not matter.

Who cannot apply USNO

Organizations listed in the relevant article of the Code cannot be under the simplified taxation regime. These include, among others:

• Budgetary and state institutions;
• Banks and Pawnshops;
• Investment and NPF;
• Notaries and lawyers in private practice;
• Legal entities and individual entrepreneurs applying the unified agricultural tax;

It should be noted that the conditions for the transition to the simplified tax system in 2016 have not yet changed. The only thing that will need to be taken into account in 2016 when submitting a notification of a regime change is the deflator coefficient for the new year and, in accordance with it, calculate the income limits for applying and switching to the simplified tax system.

The procedure for the transition to USNO

When and what documents must be submitted to switch to a simplified system

For newly created legal entities and individual entrepreneurs (download sample)

When switching from the general taxation system (download sample filling)

Upon transition from UTII upon termination of the obligation of an imputed tax payer (sample filling)

When switching from UTII when carrying out activities subject to previously imputed tax

Summing up, we will briefly outline the key points of applying the simplified taxation system:

• Simplification can only be combined with a Patent and UTII. The general regime and agricultural tax do not imply simultaneous being on a simplified system of taxation;
• An organization and an individual entrepreneur are deprived of the right to use a simplified special regime if the established income limit, the number of employees and the cost of fixed assets subject to depreciation are exceeded.
• In the event that over the past 9 months the amount of income exceeds the limit of 51,615 million rubles. the taxpayer will not be able to switch to the simplified regime
• The deadline for submitting a notification for the application of simplified taxation depends on the reason for the transition to this regime, but as a general rule, it must be submitted to the tax authority before December 31 of the year preceding the one from which it is planned to apply simplified taxation.