You have chosen a simplified taxation system. However, after a while you realized that it had soy drawbacks, and you wanted to return to a simplified system. To do this, you need to submit an application to the tax office within the statutory deadline that you want to switch to the general taxation system.
Instructions
Step 1
Prepare all documents before the end of the tax period: after the beginning, it will not be possible to switch to the general taxation system. Usually, the documentation includes information about income for each of the enterprises separately, the number of employees employed at them, including under civil law contracts (under the guise of civil relations, they often try to start labor relations, hence the requirement). Finally, check if you have paid all taxes under the simplified system. Failure to pay them may prevent you from moving to a common system.
Step 2
If at the end of the reporting (tax) period your income exceeds 20 million rubles and (or) during the reporting (tax) period there is a discrepancy with the requirements of the Tax legislation, including on the maximum amount of income at each of the enterprises, on the number of employees employed in it, as well as about expenses, etc., then you will automatically switch to the general taxation system. It makes sense to earn this money or violate the requirements of these articles. If you can't get enough income, then follow the following tips.
Step 3
You must inform the tax authority about the transition to a different tax regime within 15 calendar days after the end of the reporting (tax) period. Or, if there are no requirements specified in step 2, on your own initiative, submit an application to the inspectorate no later than January 15 of the year in which you intend to switch to a different tax regime. What if you missed this deadline? You can restore it. To do this, state that exceptional circumstances prevented you from submitting your request on time. Also, check the posting date. The date of receipt of the request to the tax authority is the date of acceptance by mail of the item.
