If we start comparing the general taxation system with the simplified taxation system, then in the end it turns out that the tax burden is comparatively lower. But in order to make the final decision on the transition to the simplified tax system, both an individual entrepreneur and an organization should carefully weigh everything and calculate the final benefit. When the choice is made, you need to know when and how to correctly apply for the transition to a simplified taxation system.
Instructions
Step 1
Before filling out an application for the transition to a simplified taxation system, it is worth remembering that when switching to the simplified tax system, the taxpayer must inform the tax authorities before December 20 of the year preceding the year in which it was first applied.
Step 2
The application must be filled out on a special form in black ink.
Step 3
In the application for the transition to the simplified tax system, you need to register all the necessary details of the entrepreneur or organization. If an entrepreneur has just registered or an organization has just been created, they do not yet have a TIN / KPP, so they are simply not indicated.
Step 4
Only registered organizations and entrepreneurs set the date of their state registration as the date of transition to the simplified tax system.
Step 5
On the next line, you must indicate the amount of income received for nine months in the current year. But this applies only to operating organizations, which must also indicate the average number of employees and the cost of depreciable property that is owned by the organization, as of October 1 of the current year. Only established organizations and entrepreneurs put a dash here.
Step 6
The line for the average number of employees applies only to active entrepreneurs and organizations that have hired workers. Individual entrepreneurs who do not have employees, as well as "newly created" organizations and individual entrepreneurs, put a dash here.
Step 7
The line about the value of the depreciable property applies only to operating organizations. Here they must indicate the residual value of fixed assets and intangible assets, which is determined in accordance with the legislation of the Russian Federation on accounting. All others put a dash here.
Step 8
The line on participation in agreements, on production sharing is filled out only by existing individual entrepreneurs and organizations. All others put a dash here.
Step 9
The application must be signed and certified, affixed with all the necessary seals and signatures and submitted to the tax office. Taxpayers who change their tax regime should remember that the application deadline is limited to two months - from October 1st to November 30th.
