In practice, a new head of an organization or an accountant hired for tax reporting by an organization or an individual entrepreneur is sometimes faced with the question of what taxation system the organization (individual entrepreneur) is on.
By default, organizations and individual entrepreneurs are on a common tax system. However, the second part of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) also establishes special tax regimes. These are such regimes as the Simplified Taxation System (simplified taxation system) and the Unified Imputed Income Tax for certain types of activities (UTII).
The simplified taxation system can be applied both to organizations and to individual entrepreneurs and is regulated by Chapter 26.2 of the Tax Code of the Russian Federation. The transition to the simplified taxation system is a voluntary matter of the organization (individual entrepreneur) and is carried out at the request of the taxpayer to the tax authority at the location (for an entrepreneur - at the place of residence). Such an application can be submitted both during tax registration and during business activities. If an organization or an individual entrepreneur applied to the tax authority for the transition to the simplified taxation system, the documentation must contain a copy of the application to the tax authority, as well as the notification of the tax authority about the transition to the simplified taxation system or the refusal of such a transition. In any case, the simplified taxation system does not apply to banks, insurers, organizations with representative offices and branches, investment and non-state pension funds, pawnshops and other organizations and individual entrepreneurs specified in part 3 of article 346.12 of the Tax Code of the Russian Federation.
UTII is regulated by Chapter 26.3 of the Tax Code of the Russian Federation and is applied regardless of the desire of a business entity for those types of activities for which UTII is put into effect at the local level.
Article 21 of the Tax Code of the Russian Federation provides for the right of a taxpayer to apply to the tax authority for clarification regarding the current taxes and fees, and to receive information about this free of charge, both orally and in writing. Therefore, if you are not sure whether UTII is applied in your case, you have the right to ask such a question to the tax authority.