The simplified taxation system (STS) with the “Income” object is the easiest to use tax regime with minimized tax risks, recommended for small and medium enterprises. However, before switching to this seemingly so attractive mode, the manager and accountant need to think twice and take into account some important nuances. Let's talk about who is allowed to apply it, about the tax rate and limits, as well as how to keep records.
The simplicity of the regime under consideration consists in a simple procedure for determining tax base- all receipts in cash and in kind for the sale of products (goods, services, works) and in connection with non-operating income. The organization of their accounting by payment, or cash basis, is usually not difficult even for novice accountants.
Nevertheless, you should know the specifics of the company and the rules for determining the taxable base (Article 346.17 Part 2 of the Tax Code of the Russian Federation).
The simplification can be applied by organizations that meet the following criteria:
Until January 1, 2017, the deflator coefficient was involved in the calculation of the limit. It was multiplied by the maximum allowed income. Until 01/01/2019, the deflator coefficient is not applied.
The simplified regime can be applied by individual entrepreneurs subject to the same conditions, excluding paragraphs 4 and 5, which do not apply to individual entrepreneurs.
For the USN, the reporting period is a quarter, the tax period is a calendar year.
The tax rate under the simplified taxation system with such an object, established by federal law, is 6%.
Regional authorities are given the right to make changes to the value of the specified rate in the range from 6 to 1%. Newly registered individual entrepreneurs with a production or social profile by type of activity can apply a zero rate for two tax periods, if such a rate is valid in their region.
For example, the rate of the USN "Income" (St. Petersburg, 2020) is 6%. From 01/01/2016 until 01/01/2021, a zero rate is in effect in St. Petersburg for newly registered individual entrepreneurs with industrial and social orientation. The list of activities that allow the use of the zero rate of the simplified tax system for individual entrepreneurs is established by the Law of St. Petersburg dated June 10, 2015 No. 329-62.
To apply the zero rate on the simplified tax system, there is a limit on the number of employees of individual entrepreneurs and it should not exceed 15 people.
On the simplified taxation system, or USNO, maximum value income in 2020 should not exceed 150 million rubles for reporting period.
When deciding to switch to a simplified taxation system, it is necessary to accurately determine the revenue for the coming calendar year and send a notification to the tax office. Otherwise, exceeding the revenue limit for the simplified tax system of 150 million during the year will lead to the loss of the right to apply the special regime in question. The accountant will have to recalculate all taxes based on the OSNO, starting from the date this happened. The recalculation procedure is quite laborious and poorly regulated, so it is better not to make mistakes in the amount of income for the next calendar year if you plan to switch to simplified taxation.
When switching to the simplified tax system 2020, the income limit can be predicted based on the results of 11 months of the current year. With a uniform receipt of payments, revenue for 11 months should not exceed 137,500,000 rubles. The income limit on the simplified tax system in 2020 does not include: receipts from activities transferred to UTII (this is due to the fact that the income limit, above which a company or individual entrepreneur loses the right to use a special regime, is set only in relation to money received from activities on simplification (clause 4.1 of article 346.13 of the Tax Code));
Any use of materials is allowed only if there is a hyperlink.
If the receipts are of a seasonal or project nature, then the revenue indicator must be provided based on the forecast of cash receipts under the concluded contracts.
Prior year figures can be taken into account under similar business conditions in comparable periods. If the financial and economic activity of the enterprise has changed significantly, then revenue for the coming calendar year should be determined based on forecast calculations.
Organizations using simplified taxation must organize revenue control to ensure that the amount of revenue complies with the limit value under the simplified tax system: 150 million in 2020.
Such control is easily implemented in tax register"The book of income and expenses (KUDiR) with a simplified taxation system", which is filled in on an accrual basis. To control the KUDiR, it should be generated and archived in digital or paper form on a monthly basis.
At borderline profit values, when the amount begins to approach the limit value for this tax regime, it is necessary to organize monitoring of the revenue indicator on a daily basis. This is due to the fact that the loss of the right to use simplified tax applies from the beginning of the quarter in which the indicator was exceeded. An organization that has lost the right to use the simplified tax system in the middle and at the end of the quarter is considered to be applying the OSNO from the 1st day of the current quarter with all the ensuing consequences, including registration primary documents. By law, invoices must be issued within 5 days from the date of shipment. This means that for the whole taxable period for VAT, which includes the loss of the right to the simplified tax system, it will not be possible to issue invoices. And the organization will have to pay VAT from its own funds.
The Decree of the Federal Antimonopoly Service of the Volga District dated May 30, 2007 No. A12-14123 / 06-C29 and the decision of the Supreme Arbitration Court of the Russian Federation dated August 06, 2007 No. 9478/07 contains an opinion and raises the issue of the organization’s right to issue invoices for the entire period in which the loss of the right to simplified taxation, but such a position will have to be defended before the tax authorities on their own.
According to the general rules, the tax accounting policy is drawn up in cases where the legislation provides a choice of one or another method for determining the tax base. The procedure for recognizing income under the simplified tax system for determining the tax base is established by Chapter 26.2 of the Tax Code of the Russian Federation and does not imply an alternative.
Therefore, the tax accounting policy with the simplified tax system with the “Income” object, you can not make it up.
In the case of compilation in tax policy it suffices to indicate that:
Accounting for income in connection with the application of the simplified taxation system is kept in the register tax accounting KUDiR, the form of which is given in the appendix to the order on accounting policy.
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The companies have not yet had time to fully familiarize themselves with the revolutionary tax changes, which will already come into force in 2020, is on the verge of another bill amending the simplified tax system. How will the procedure for applying the simplified tax system change in 2020?
To date, the State Duma has adopted bill No. 905506 (not yet submitted for consideration to the Government of the Russian Federation), which allows a larger number of companies and individual entrepreneurs to apply the simplified tax system. For this purpose, developed new order the use of higher rates when the simplists reach a certain amount of income and the average number of employees.
Now the simplistic person loses the right to use the simplified tax system as soon as his income reaches 150 million rubles or the average number of employees is more than 100 people.
In 2020, such companies and individual entrepreneurs will not lose the right to use the simplified tax system under certain conditions.
By general rule if the object of taxation is income, the tax rate is set at 6 percent. The laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 1 to 6 percent depending on the species entrepreneurial activity and certain categories taxpayers (clause 1 of article 346.20 of the Tax Code of the Russian Federation).
If the object of taxation is income reduced by the amount of expenses, the tax rate is set at 15 percent. The laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 5 to 15 percent, depending on the types of entrepreneurial activity and certain categories of taxpayers (clause 2, article 346.20 of the Tax Code of the Russian Federation).
For companies that have exceeded the limits in terms of income by 50 million rubles and the average number of employees by 30 people, higher single tax rates are applied.
The rules for applying increased single tax rates depend on the applicable object of taxation under the simplified tax system.
I option. For taxpayers applying the simplified tax system with the object of taxation in the form of income.
The tax rate, starting from the quarter in which the company's income exceeded 150 million rubles, but not more than 50 million rubles, and (or) the average number of employees exceeded 100 people, but not more than 30 people, is set at 8 percent.
II option. For taxpayers applying the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses.
The tax rate, starting from the quarter in which the company's income exceeded 150 million rubles, but not more than 50 million rubles, and (or) the average number of employees exceeded 100 people, but not more than 30 people, is set at 20 percent.
Important! If a taxpayer applies both the simplified tax system and the SIT, when determining the amount of income from sales for the purposes of complying with the restriction, income from both of these special tax regimes is taken into account.
For the first time, the bill introduces a smooth rally from the simplified tax system. This applies to those payers who exceed the income limit by no more than 50 million rubles or by an average number of no more than 30 people.
Such an excess is no longer fraught with an automatic transition to common system taxation.
EXAMPLE #1.
Suppose that at the end of 2020, the company's revenue amounted to 190 million rubles.
Starting from July 1, 2020 (i.e. in the 3rd quarter of 2020, when the limit is exceeded), the company will apply the rate of 8% (income object). For Q4 2020, the company will also apply an 8% rate.
The single tax under the simplified tax system at the end of 2020 must be calculated according to the following formula:
Single tax under the simplified tax system at the end of the year = Taxable base for 6 months? 6% Taxable base for the 6th quarter? eight%
What rate will you pay single tax company next year?
In the event that the limits are exceeded, but by no more than 50 million rubles (that is, income is in the range from 150 million to 200 million rubles), then the company will pay a single tax under the simplified tax system at an increased rate of 8%. At the same rate, advance payments for the single tax will be calculated. Under the terms of example No. 1, the company will pay a single tax at a rate of 8%.
The company will be able to return to the usual single tax rates provided that the limits in terms of income and the number of employees are observed. For example, if at the end of the tax period, the company's income does not exceed the limit of 150 million rubles, then at the end of the tax period, the single tax under the simplified tax system is calculated at a rate of 6%.
In case of overpayment of the single tax in connection with the payment of advance payments at a rate of 8%, the amount of the overpayment will be credited against the payment of future payments under the simplified tax system. Despite the fact that this rule is not spelled out in the draft law, there is general order offset (refund) of overpaid tax.
Now let's change the conditions of the previous example.
EXAMPLE #2.
According to the results of 9 months of 2020, Lutik company exceeded the revenue limit by 20 million rubles and amounted to 170 million rubles.
And at the end of 2020, the company's revenue amounted to 240 million rubles.
Starting from October 1, 2020 (i.e. in the 4th quarter of 2020, when the limit for applying the simplified tax system is exceeded), the company loses the right to apply the simplified tax system and pays taxes in accordance with the general taxation regime.
When will the company be able to return to the USN again? If desired, the company can again apply the simplified tax system, but not earlier than a year after the rally from simplified taxation and subject to the limits for switching to this regime.
That is, if a company left the simplified tax system in 2020, then it will be able to return to this regime no earlier than 2022.
At the same time, the limits for the transition to the simplified tax system will remain the same. In the event that a company decides to apply the simplified tax system from 2020, then it must submit a notification to tax office on the transition to the simplified tax system no later than December 31, 2019.
The notification is submitted in the form approved by the order of the Federal Tax Service of Russia dated 02.11.2012 No. ММВ-7-3/ [email protected], or submitted via telecommunication channels in an electronic format approved by the order of the Federal Tax Service of Russia dated November 16, 2012 No. ММВ-7-6/ [email protected] Having decided to switch to the simplified tax system, the company must complete a number of transitional procedures at the end of the year (for example, transfer unclosed advances to simplified income in December 2019).
For example, if a company used the income tax accrual method in 2019, then it is necessary to allocate expenses paid, but not recognized in tax accounting in 2019 (due to the absence of a “primary” from the counterparty).
In order to switch to the simplified tax system from 2020, the company's income (from sales and non-operating income without VAT and excises) for 9 months of 2019 should not exceed 112.5 million rubles, the value of its fixed assets as of October 1, 2019 should not exceed 150 million rubles, and the average number should not exceed 100 people (Article 346.12 of the Tax Code of the Russian Federation).
Recall that the average number is calculated in the manner specified in the Order of the Federal State Statistics Service dated November 22, 2017 No. 772.
In connection with the consideration of this draft law, it raises the question of the appropriateness of applying a “preferential” rate when leaving the simplified system for companies using the “Income reduced by the amount of expenses” object (rate of 20%).
That is, the rate is the same as that of income tax. At the same time, the list of expenses under the simplified tax system (as opposed to income tax) is closed (clause 1 of article 346.16 of the Tax Code of the Russian Federation). But the company will then pay VAT, in contrast to the increased "simplified" rate. But in terms of VAT, the company can carry out transactions that fall under the scope of Article 149 of the Tax Code of the Russian Federation or at a 0% rate. Then the company needs to calculate whether it is profitable or not to apply the increased STS rate.
To make a choice in favor of one or another taxation regime, companies need to analyze the structure of possible costs, taking into account the percentage of payment, since in practice the purchased goods, works, services can be paid in installments. It should also be noted that the use of higher rate The simplified tax system will allow the company to write off the cost of fixed assets and intangible assets faster.
At the same time, such a smooth transitional period will allow companies not to carry out transitional procedures in an emergency mode, but to prepare in advance for the general taxation system, for example, to revise the terms of contracts with counterparties in terms of VAT.
In addition to the new rates and limits of the simplified tax system, in 2020, simplified people should take into account some of the changes that will come into force.
Now the simplistic people fill out the Book of Accounting for Income and Expenses and annually submit tax return according to USN.
And from July 1, 2020, simplified users can switch to the new USN-online. This mode will be available to companies and individual entrepreneurs who use an online cash register.
What are the benefits of switching to the new regime? These simplistic people will no longer fill out the Book of Accounting for Income and Expenses and file a tax return under the simplified tax system.
Since 2020, preferences have been introduced for simplified workers in terms of writing off fixed assets. Thanks to the Federal Law of September 29, 2019 No. 325-FZ, simplistic people will be able to write off the costs of acquiring real estate faster.
Recall that now write-off of the cost of purchased real estate is possible if, in addition to payment and commissioning, there is the fact of filing documents for state registration(clause 1, clause 1, article 346.16 of the Tax Code of the Russian Federation, clause 3, article 346.16 of the Tax Code of the Russian Federation).
Starting from 2020, in order to recognize expenses as the cost of fixed assets, it is not necessary to wait for the submission of documents for state registration of ownership (clause 3 of article 346.16 of the Tax Code of the Russian Federation as amended by Federal Law No. 325-FZ).
Hello! In this article, we will talk about the limits that allow you to apply the simplified tax system from 2019.
Today you will learn:
It is beneficial to use the simplified tax system for management, and therefore this is common among and. It has several advantages that distinguish it from other methods of taxation.
Before you start using the "simplified" system, you have the right to choose one of two tax rates:
These rates can be differentiated in different regions and reduced to a minimum of 1% for some types of activities.
Business owners on the simplified tax system pay only one tax instead of:
The USN has a rather simplified reporting system: paying a single tax makes it easier to manage.
There are also such features for companies on the simplified tax system:
The benefits of working with the USN abound. So that this system of tax collection does not develop into the only one used by taxpayers and does not become the subject of various frauds, the state has developed special limits.
They limit activities on the simplified tax system for various indicators. If these indicators go beyond the norm, then you do not have the right to apply the simplified tax system.
These limits include:
As you can see, the limits, compared to 2018, remained the same, which will allow more entrepreneurs to stay on the simplified tax system.
However, the deflator coefficient in 2019 was also changed, as in previous years, amounting to 1.518. It is a special index that annually increased the possible income under the simplified tax system and income for the transition to the simplified tax system.
For example, in 2016 the index rate was 1.329. This means that the amount of approved income for 2016 increased from 60,000,000 rubles to 1.329*60000000 = 79,740,000 rubles. And the amount for the transition to the simplified tax system increased from 45,000,000 rubles to 1.329 * 45,000,000 = 59,805,000 rubles.
Since 2017, the deflator has stopped changing. Restrictions on its use were introduced for the next three years, until 2020. This means that the approved income limit will not be indexed, and its value will remain unchanged for three years.
It is important to bear in mind that restrictions on the transition to the ranks of "simplifiers" are associated not only with the income of the company. If your company employs more than 100 people, you will not be able to apply the simplified tax system even if the amount of income is observed.
There is a limit of 150,000,000 rubles, which applies to the annual income of an individual entrepreneur or company. This means that exceeding this mark by at least a ruble during a quarter, half a year or at the end of the year excludes you from the ranks of the “simplifiers”.
If the income is exceeded by 150,000,000 rubles, then you switch to from the quarter in which a large income was received.
It also happens that the entrepreneur did not notice how the amount of income exceeded the approved value. This should not be allowed. Check your income every three months so that you don't miss the moment of leaving the simplified tax system.
If you, having lost the right to the simplified tax system, did not notify the tax authority about this, then get ready to pay the following fines:
There will be no penalties for the unpaid amount of tax, the tax will only charge you a penalty for late payment.
If you notice that your income is becoming “critical”, that is, it is approaching the threshold of 150,000,000 rubles, and you do not want to switch to DOS, there are several ways to stay on the simplified tax system.
You can:
If you want to switch to the simplified tax system from another taxation system, then the income for the previous three quarters should not exceed 112,500,000 rubles. Again, this rule is relevant only for LLC.
Is your income less? Then the USN is perfect for you. At the same time go to new way taxation you will be able not earlier than next year. In the current reporting period, you will not be able to use this right.
The activities of the USN do not provide for a spending limit. The only exception is the types of expenses themselves, which are classified as such according to the law.
Any commercial activity means earning income. However, not every profit can be treated as income.
Tax legislation classifies as income amounts:
At the same time, there are such incomes of the company that are not taken into account when calculating the limit on the simplified tax system.
These include:
The simplified tax system is suitable only for those individual entrepreneurs and organizations that have residual value fixed assets does not exceed 150,000,000 rubles. This value is calculated according to the accounting standards.
The limit of fixed assets should be monitored not only by those organizations that are on the simplified tax system, but also by those that plan to switch to this system taxation. The last to calculate the price of assets on December 31 of the year preceding the transition to the simplified tax system.
If the OS cost limit is exceeded, this will become an obstacle to the application of the simplified tax system.
When the residual value exceeds the established limit of 150,000,000 rubles, the organization is obliged to switch to DOS from the quarter in which the increase in the value of assets occurred.
The Ministry of Finance does not oblige an individual entrepreneur to keep records of the residual value of fixed assets. However, as soon as an entrepreneur switches to the simplified tax system, the need to calculate the price of assets is assigned to him by law.
From the moment the entrepreneur's income exceeded the mark of 150,000,000 rubles in the current period (for a quarter, six months or 9 months), the transition to the OSN is mandatory.
As soon as the limit has been increased, organizations and individual entrepreneurs switch to DOS from the beginning of the quarter in which the total income exceeded 150,000,000 rubles. To understand whether you fit into the limit or not, you will need to calculate income from the first day of the reporting year.
Let's take an example of the moment the organization lost the right to the simplified tax system.
The company's earnings for the year were:
| Month | Amount, rubles |
| January | 5 500 000 |
| February | 7 300 000 |
| March | 2 100 000 |
| April | 4 800 000 |
| May | 17 400 000 |
| June | 10 200 000 |
| July | 9 900 000 |
| August | 31 500 000 |
| September | 7 800 000 |
| October | 18 600 000 |
| November | 32 900 000 |
| December | 23 000 000 |
The amount of income for the year, including the last quarter = 162,400,000 rubles.
The legislator established that those enterprises whose income did not exceed 150,000,000 rubles can remain on the simplified tax system. In our example, the total revenue of the company exceeded this mark. This means that starting from 01/01/2020, the organization is obliged to switch to DOS and calculate the tax differently.
Legislative norms oblige those who switched to OSNO to inform about it tax authorities within 15 days after the end of the reporting period. Once the transition has taken place, the taxpayer is required to pay all due taxes, just like newly registered companies.
If an organization or individual entrepreneur, when switching to OSNO, lost sight of the payment of monthly payments, this is not a reason for fines from the tax authorities. As punishment, penalties will follow on the amount of unpaid tax.
For each entrepreneur and company located on the simplified tax system, there is a requirement for a cash register from the side of legislative norms. It is expressed in the fact that the business owner is obliged to set a cash limit, which is expressed in the maximum possible amount of cash balance at the end of the day.
It is not necessary to inform banking organizations about the excess of funds. You must calculate this value yourself and stick to it on a daily basis.
The cash limit is calculated as follows:
It is necessary to sum up all revenue for any period, but not more than 92 days. The amount received must be divided by the number of days in billing period. Multiply the resulting value by the number of days during which the money is spent at the cash desk before being deposited at the bank (usually no more than 7 days). The amount that you calculated is the limit on your cash register.
The settlement scheme must be drawn up in the form of internal documents (order or instruction). It must be followed throughout the operation of the company.
If the organization has separate divisions, then the calculated limit should be the same for everyone. The exception is those units that transfer cash directly to the bank, bypassing the head office.
Legal entities and entrepreneurs have the right to use the simplified tax system subject to a number of conditions. One of the restrictions is limit control. After exceeding them, the businessman loses the right to the simplified tax system and will pay taxes "on a general basis", while losing tangible amounts. Consider what limits are set for the simplified tax system in 2019 and what are the conditions for their compliance.
Current limits for USN
When it comes to limits, businessmen first of all remember income, but other restrictions are also provided for the simplified tax system. Individual entrepreneurs and legal entities on the simplified tax system should remember the following maximum limits set for 2019 (Articles 346.12, 346.13 of the Tax Code of the Russian Federation):
For organizations, there are two additional points:
These restrictions apply both to those already working on the simplified tax system, and for those wishing to switch to it from the new year. For future “simplifiers”, the revenue limit is determined for 9 months of the year preceding the transition, and amounts to 112.5 million rubles.
An exception was made for individual entrepreneurs - entrepreneurs for the transition to the simplified tax system may not comply with the limits on revenue and OS, since they are not required to keep records and may simply not know these parameters (letter of the Ministry of Finance of the Russian Federation dated 05.11.2013 N 03-11-11 / 47084 ). But after the transition to the simplified tax system, entrepreneurs will also have to comply with the restrictions, otherwise they will lose the right to apply this special regime.
Until 2017, increasing coefficients were set annually to calculate the revenue limit. From 2017 to 2019, the increase in limits was frozen. A factor of 1 is set for 2020. Therefore, businessmen can expect an increase in the 150 million income limit only from 2021.
Exceeding the limits on the simplified tax system
If any limit described above is not observed, the organization or individual entrepreneur loses the right to apply the simplified tax system. This happens from the beginning of the quarter in which the indicators were exceeded. This means that from the beginning of the quarter, an organization or individual entrepreneur is obliged to accrue taxes in accordance with the OSNO and report on “general” forms to regulatory authorities.
For example, if the income limit is exceeded at the end of nine months, the organization switches to OSNO "retroactively" from July 1. But in such a situation, you can try to delay the transition for three months. Here, a businessman can take advantage of the fact that revenue under the simplified tax system is determined “by payment”, i.e. as the money arrives in the account. If a large payment is expected, in the amount of which the limit will be exceeded, then it can be postponed to the beginning of the next quarter. To do this, you need to agree with the buyer so that he sends payment order not September 30th, but October 1st. Then you don't have to recalculate the entire third quarter.
You also need to carefully monitor the number of employees: after all, not only the main staff, but also part-time workers are included in the calculation for the limit.
It is best to reconcile with limits at the end of each month in order to always have up-to-date information and be able to correct the situation.
Legal ways to comply with USN limits
Many businessmen who want to apply the simplified tax system do not fit into the limits. Most often, the excess is on income. Therefore, individual entrepreneurs and organizations strive by all possible means to retain the right to use this special regime. However, it is worth remembering that some methods are quite risky and can lead to problems with regulatory authorities.
At the same time, the limits on the number of personnel and the cost of fixed assets are still applied to the entire business as a whole, without separation by tax regimes (clause 4 of article 346.12 of the Tax Code of the Russian Federation).
Conclusion
USN is a convenient and simple special mode that allows you to save on payments to the budget. For its use, it is necessary to adhere to the restrictions established by law. Revenue limits under the simplified tax system are frozen until 2021, so it is becoming increasingly difficult for businessmen to comply with them in the face of inflation. Many organizations and individual entrepreneurs are looking for ways to stay on the simplified tax system, but in the pursuit of savings, do not forget that by using dubious methods, you can end up losing a lot more.
Not every taxpayer has the right to switch and apply the simplified taxation system. To switch to the simplified tax system and then work on it, you need to comply with income limits and limits on fixed assets, as well as a number of restrictions. In the article we will talk about the limits on the simplified tax system for 2019: for application and for the transition.
You will lose the company's money if you exceed the limits on simplified taxation. Check in BukhSoft whether you have exceeded the limits on the simplified tax system.
Check USN limits
If the company's income for the first 9 months of 2018 did not exceed 112.5 million rubles, then it has the right to switch to this tax regime (Article 346.12 of the Tax Code of the Russian Federation).
At the same time, it is necessary to comply with the limits on the residual value of fixed assets at the end of 2018 (150 million rubles) and the number of employees (100 people).
The simplified taxation system (STS) can be applied by taxpayers (companies and individual entrepreneurs) that meet the requirements established by tax code RF, namely:
Companies have additional requirements:
|
Criteria for using the simplified tax system in 2019 for JSCs, LLCs and individual entrepreneurs |
|
|---|---|
|
1) Number of employees |
No more than 100 people |
|
2) The residual value of fixed assets - for the transition to the simplified tax system and for the application of the simplified tax system. Attention! Individual entrepreneurs apply this limit only for the application of the simplified tax system. Individual entrepreneurs switch to the simplified tax system even if the cost of their fixed assets exceeds the limit. |
No more than 150 million rubles |
|
3) The share of participation of other legal entities (no for individual entrepreneurs) |
No more than 25% |
|
4) Limit for the application of the USN on income received for the entire tax period (2019) - for the application of the simplified tax system in 2018 |
No more than 150 million rubles |
|
5) Income limit for JSC and LLC to switch to USN received for January-September 2018 - for the transition to the simplified tax system from January 1, 2019 Attention! This limit is not applicable for individual entrepreneurs, they switch to the simplified tax system even if their income exceeds the limit. |
No more than 112.5 million rubles |
|
6) Availability of branches |
There must be no branches (representative offices are allowed) |
If any criterion is not met, the USN cannot be applied.
USN limits are set both for companies planning to switch to a special regime, and for existing organizations. The transition to Simplified depends on the amount of income, which should not be higher than the established limit. Ways to tidy up income so that it stays within the limits in the article
It should be noted that this restriction applies only to organizations. It does not apply to individual entrepreneurs in accordance with the letters of the Ministry of Finance of Russia. (dated December 11, 2008 No. 03-11-05/296, November 5, 2013 No. 03-11-11/47084, etc.)
Consider the limits on the simplified tax system for 2018 for LLCs already using a special regime and for organizations planning to switch to this taxation system.
The simplified system is prohibited for:
Now let's talk in more detail about income limits and conditions for switching to simplified LLC, JSC and IP. There are two income limits.
1) Limit for the application of the simplified tax system in 2019
The income of simplified people should not exceed the established limit - STS. If in any of the periods of 2018 the organization's income exceeds the established maximum turnover, the simplified person loses the opportunity to work on the simplified tax system.
Until 2020, the limit on the simplified tax system established for 2019 for LLCs in terms of the total amount of annual income (150 million rubles) will be applied without being indexed.
When calculating income to check compliance with the limit, it should be noted that only sales income, advances received and non-operating income are taken into account. In other words, income that is reflected in the ledger.
Not taken into account:
The transition to a special regime with DOS is possible from January 1, 2019. A newly created company has the right to switch to the simplified tax system from the date of creation.
In order to switch to a simplified taxation system, an organization must take into account that there is a special regulated income established by the Tax Code.
The USN limit for 2019 for an LLC is as follows: the organization's income for 9 months of 2018 should not exceed 112,500,000 rubles (maximum revenue). This rule has come into force and those organizations that plan to switch to “simplification” in 2019 will be able to use it. As noted earlier, this limit will not be indexed until 2020. This means that despite the text of Art. 346.13 and 346.12 of the Tax Code of the Russian Federation, the deflator coefficient is not applied to the values of the simplified tax system for 2019 for an LLC.
The USN revenue limit for 2019 is based on Article 346 of the Tax Code of the Russian Federation. According to paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation, the revenue (income) limit for organizations is indexed by a certain deflator coefficient, established every year in the Russian Federation and taking into account changes consumer prices for goods and services.
In 2016, the deflator coefficient was equal to 1.329, according to the order of the Ministry of Economic Development of Russia dated October 20, 2015 No. 772. In order to calculate the limit on the simplified tax system for 2016, it was necessary to multiply the maximum allowed income (60,000,000) by the deflator coefficient (1.329).
In total, the received limit on the simplified tax system for 2016 was 79,740,000 rubles.
In 2017, the deflator coefficient is 1.425, according to the order of the Ministry of Economic Development of Russia dated November 3, 2016 No. 698. And from January 1, 2017, the marginal income under the simplified tax system increased to 150 million rubles. If you act according to the scheme used in 2016, in order to find out the limit on the simplified tax system for 2018, you need to multiply the marginal income by the deflator coefficient. BUT! From January 1, 2017, clause 2 of Art. 346.12 of the Tax Code of the Russian Federation until January 1, 2020. And this means that indexation by the deflator coefficient is not applied, and accordingly, it is not necessary to multiply the marginal income by it in 2019.
The established revenue limits in 2019 look like this: a company only switching to a simplified system must have a certain limit not exceeding 112,500,000 rubles.
Comparing the limits on revenue under the simplified tax system in 2019 with previous years, we can say that the system has become much more loyal due to the fact that the limit has almost doubled compared to last year. These changes can be seen in the paragraphs above.
If the company during the reporting period exceeds the established limit of the USNO on revenue, then it is necessary to switch to the general taxation system from the beginning of the reporting year, recalculating taxes from which the USNO exempts: income tax for organizations personal income tax for entrepreneurs, VAT and property tax. In order to avoid this situation, each company needs to draw up a clear financial plan, foresee all possible options development of events and make hypothetical ways to solve them.
1 option- the taxpayer submits a notification of the transition to simplified taxation to the tax office simultaneously with the documents for registration.
Option 2- the taxpayer submits a notification of the transition to simplified taxation later than the documents for registration. If the second option turned out to be preferable, then the notification is submitted to the tax office within 30 calendar days from the date of registration (clause 2 of article 346.13 of the Tax Code of the Russian Federation).
3 option- the taxpayer switches to simplified taxation from another taxation regime. In this case, the notification of the transition to the simplified tax system is submitted before December 31 of the current year, since the transition to simplified taxation is possible only from the next calendar year (clause 1 of article 346.13 of the Tax Code of the Russian Federation).
4 option- the UTII payer passes to the simplified taxation system.
The transition to the simplified tax system from UTII is carried out from the beginning of the month in which the obligation to pay tax on imputed income was terminated (clause 2 of article 346.13 of the Tax Code of the Russian Federation). The notification must be submitted to the tax authorities no later than 30 calendar days from the date of termination of the obligation to pay tax on imputed income.
