How to change the individual tax system. Changing the object of taxation: tax consequences. Transition from the usn to the basis, other taxation systems

One of the main elements of taxation, without which a tax cannot be considered established, is the object of taxation (clause 1 of article 17 of the Tax Code of the Russian Federation). The objects of taxation are different for different taxes. They can be, for example, sales of goods, property, profit, income, expenses, etc. (Clause 1, Article 38 of the Tax Code of the Russian Federation). We will tell you what is the object of taxation under the simplified tax system in our consultation.

What tax objects are there on the simplified tax system?

The simplified tax system provides for 2 objects of taxation (clause 1 of article 346.14 of the Tax Code of the Russian Federation):

1) income;

2) income reduced by the amount of expenses.

In the first case, the simplifier will take into account his income from sales and non-operating income (clause 1 of Article 346.15 of the Tax Code of the Russian Federation), in the second case, income can be reduced by a limited list of expenses (Article 346.16 of the Tax Code of the Russian Federation).

As a general rule, a taxpayer using the simplified tax system independently determines which object of taxation to choose. However, for some categories of payers, the “income minus expenses” object should be used exclusively. Such taxpayers include (clause 3 of Article 346.14 of the Tax Code of the Russian Federation):

• participants in a simple partnership agreement (joint activity agreement);
• participants in the property trust management agreement.

When switching to the simplified tax system, the object of taxation chosen by the future simplified tax applicant is indicated in the Notification of the transition to a simplified taxation system (form No. 26.2-1) (Order of the Federal Tax Service dated November 2, 2012 N ММВ-7-3/829@). Subsequently, the composition of the completed sections of the Tax Return under the simplified tax system (approved by Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@) will depend on the selected object of taxation.

Change of object of taxation under the simplified tax system in 2016

A simplifier can change his taxable object annually from January 1st. To do this, no later than December 30 of the previous year, he must submit to his tax office a Notification of a change in the object of taxation (Form No. 26.2-6) on paper or in electronic form. At the same time, there is no need to wait for any consent from the Federal Tax Service.

It is also important to remember that during the year, a simplifier does not have the right to change the object of taxation to the simplified tax system.

The uniqueness of the simplified taxation system lies, in particular, in the fact that the taxpayer applying this special regime can choose the object of taxation himself, with the exception of certain cases. In addition, he has the right to change it without any restrictions in accordance with the established rules.

Read about how to correctly change the object of taxation and how to take into account transitional provisions for tax purposes under the simplified tax system.

How to change a taxable object

According to Art. 346.14 of the Tax Code of the Russian Federation, the object of taxation - “income” or “income minus expenses” - is chosen by the taxpayer himself, except for the case provided for in paragraph 3 of this article. Taxpayers who are parties to a simple partnership agreement (joint activity agreement) or a property trust management agreement use income reduced by the amount of expenses as an object of taxation. This is the only restriction that Chapter contains. 26.2 of the Tax Code of the Russian Federation on the choice of an object of taxation. All other “simplified” people have the right to choose, and they must submit a notification to the tax authority about the transition to this special regime.

We do not set out to give recommendations on the choice of one or another object of taxation under the simplified tax system. Of course, there are general recommendations, for example, if a “simplified” person carries out production activities with high costs for raw materials, wages, rent of premises, fixed assets, then it is preferable to choose “income minus expenses,” but if business activity is related to the provision of services and the share of costs is small - “income”. But, as practice shows, only a thorough analysis of the activities of a specific business entity, taking into account the features of Ch. 26.2 of the Tax Code of the Russian Federation can help in choosing the optimal object of taxation under the simplified tax system and minimize tax payments.

Unfortunately, the calculations made to select an object of taxation under the simplified tax system do not always turn out to be correct. The reasons can be very different: from errors in calculations to changes in market conditions or the start of new types of activities.

Chapter 26.2 of the Tax Code of the Russian Federation gives “simplified” people the opportunity to change the object of taxation at will, but in accordance with certain rules. You can change the object of taxation:

• annually;
• from the beginning of the tax period. During the tax period, taxpayers do not have such a right, as the Ministry of Finance periodically reminds (Letter No. 03-11-11/47086 dated November 5, 2013);
• if the taxpayer notifies the tax authorities about this until December 31 of the year, preceding the year in which he proposes to change the object of taxation.

Please note that there are no exceptions to the above rules. The object of taxation can be changed by both existing “simplified” and those who do not actually carry out their activities or who have newly registered and have not yet started business activities (Letter of the Ministry of Finance of the Russian Federation dated 04/11/2011 No. 03-11-06/2/52).

Recently, the following practice has become widespread among individual entrepreneurs who use the simplified tax system and want to change the object of taxation. They want to change the object of taxation in the current tax period, for which they terminate the status of an individual entrepreneur and register again in the same tax period, but already choose a new object of taxation.

The tax authorities spoke about the legality of such maneuvers in Letter No. ED-3-3/706@ dated February 28, 2013. According to paragraph 2 of Art. 346.13 of the Tax Code of the Russian Federation, a newly registered individual entrepreneur has the right to notify about the transition to the simplified tax system no later than 30 calendar days from the date of registration with the tax authority indicated in the certificate issued in accordance with clause 2 of Art. 84 Tax Code of the Russian Federation. In this case, an individual entrepreneur is recognized as a taxpayer using the simplified tax system from the date of registration with the tax authority specified in this certificate.

Before re-registering as an individual entrepreneur, the individual entrepreneur is required to undergo the procedure of deregistration with the tax authority. In this case, there are certain grounds established by Art. 84 of the Tax Code of the Russian Federation, allowing the tax authority to deregister an individual entrepreneur, and changing the object of taxation is not included among them.

The Federal Tax Service draws attention to the fact that individuals are subject to tax control and prosecution for identified tax offenses, regardless of their acquisition or loss of a special legal status, engagement in certain activities, transition to certain taxes or special tax regimes. Tax control in the form of tax audits, as well as liability for tax offenses, are aimed at ensuring the fulfillment of the obligation to pay a tax or fee, which is terminated in accordance with paragraphs. 3 tbsp. 44 of the Tax Code of the Russian Federation with the death of the taxpayer or when he is declared dead.

Consequently, in the event of termination of activity as an individual entrepreneur, an individual retains the obligation to submit tax returns and pay taxes for the period in which he carried out his activities in such capacity, since the termination by an individual of activity as an individual entrepreneur is not a circumstance that entails termination of the obligation to pay tax arising from its implementation (Determination of the Constitutional Court of the Russian Federation dated January 25, 2007 No. 95-О-О).

In addition, there are separate court decisions (decrees of the Arbitration Court of the FAS Eastern Military District dated July 16, 2012 in case No. A31-5701/2011, FAS SZO dated October 20, 2005 No. A21-94/05-S1), determining that under the start of business activities refers to the date of first registration as an individual entrepreneur, which makes it possible to qualify actions related to deregistration and registration as receiving unjustified economic benefits.

If the tax authorities classify the termination of activities as an individual entrepreneur, and then a new registration in the same tax period only for the purpose of changing the object of taxation as receiving an unjustified tax benefit, then this entrepreneur will be additionally assessed taxes under the simplified tax system in accordance with the previously selected object of taxation. There is no point in hoping that the tax authorities will not notice the fact of re-registration, since they maintain the Unified State Register of Individual Entrepreneurs, and their analytical work is currently well done.

As for notifying the tax authority about a change in the object of taxation, this norm is mandatory. This means that if the simplifier completely forgets to notify the tax authority within the prescribed period, then he cannot apply the new object of taxation. The author was unable to find examples of court decisions on this issue in favor of the taxpayer. Such “simplified” persons were additionally charged taxes in accordance with the previously selected object of taxation (decrees of the Federal Antimonopoly Service of the Eastern Military District dated April 17, 2012 in case No. A31-3888/2011, FAS North-West District dated November 28, 2013 in case No. A05-16718/2012, Determination of the Primorsky Regional Court dated July 25, 2012 in case No. 33-6435).

The issue of missing deadlines for notifying the tax authority about changes in the object of taxation is irrelevant today. From October 1, 2012, the notification period was extended from December 20 to December 31 of the year preceding the year of application of the new taxation object, and the new object can only be applied from the beginning of the tax period. Accordingly, if the simplifier has not notified the tax authority by December 31, then he will not be able to apply the new object of taxation and the judges will not support him.

In fairness, we note that when the notification period was set until December 20 and the “simplifiers” missed it, notifying the tax authority before the start of the next tax period, it refused them this, and the judges supported it. For example, FAS VSO noted that Ch. 26.2 of the Tax Code of the Russian Federation does not contain rules on the consequences of a taxpayer missing the deadline established for notifying the tax authority about a change in the object of taxation, does not give the tax authority the right to refuse to consider the specified application of the taxpayer, or to prohibit or allow the taxpayer to apply the object of taxation he has chosen. According to the provisions of this chapter, the object of taxation cannot be changed by the taxpayer during the tax period, that is, only this circumstance can be the basis for refusing to change the object of taxation (Resolution of the Federal Antimonopoly Service VSO dated October 31, 2012 in case No. A19-6469/2012).

For “simplified” people who want to change the object of taxation, Order of the Federal Tax Service of the Russian Federation dated November 2, 2012 No. ММВ-7-3/829@ “On approval of document forms for applying the simplified taxation system” approved form 26.2-6 “Notification of a change in the object of taxation” . It is advisory in nature, therefore such taxpayers can write a letter to the tax authority in any form, notifying them of a change in the object of taxation from January 1, 20__, indicating the new object of taxation. Sending by them to the tax authority within the period provided for by the Tax Code of the Russian Federation a notice of a change in the taxation regime under the simplified tax system, drawn up in any form, is recognized as fulfilling the obligation established by clause 2 of Art. 346.14 Tax Code of the Russian Federation.

The formats for submitting documents for the application of the simplified taxation system in electronic form are approved by Order of the Federal Tax Service of the Russian Federation dated November 16, 2012 No. ММВ-7-6/878@.

Some “simplified people” believe that in response to a letter notifying the tax authority about a change in the object of taxation, the tax authority should send an information letter to them in Form 26.2-7.

Explanations on this issue are given in the Letter of the Federal Tax Service of the Russian Federation dated April 15, 2013 No. ED-2-3/261. Such a letter is sent to the taxpayer upon receipt of a written request from him with a request to confirm the fact of application of the simplified taxation system. The information letter indicates the date the taxpayer submitted an application to switch to the simplified tax system, as well as information about the submission (failure) of tax returns in connection with the application of the simplified tax system for tax periods in which he applied a special tax regime.

The form of this letter does not provide for the reflection in it of information about the object of taxation applied by the taxpayer. In this regard, sending an information letter in response to requests would not answer the question asked about changing the object of taxation.

As noted by tax authorities, if the taxpayer sent a notification to the tax authority about a change in the object of taxation as established in paragraph 2 of Art. 346.14 of the Tax Code of the Russian Federation deadline, then he has the right to apply the selected object of taxation from the beginning of the year following the year of sending the specified notification.

Transitional provisions when changing the object of taxation

You can change the object of taxation under the simplified tax system every tax period, that is, every year. And there would be no problems if all mutual settlements and mutual obligations between the “simplified” and its counterparties, debtors and creditors were carried out as of December 31, and all costs could be taken into account in this tax period. But in practice this is not the case, which is why questions arise regarding accounting for income and expenses for tax purposes when changing the object of taxation.

Let's start with income. Taking into account income, no problems arise when changing the object of taxation. After all, the taxpayer, as he was a “simplifier”, remains so. Consequently, the procedure for accounting for income does not change: income received up to December 31, 2013 is taken into account under the taxation object that was applied in 2013, in accordance with the provisions of Chapter. 26.2 Tax Code of the Russian Federation. After this date, income is also taken into account in accordance with this chapter only for a new object of taxation. The rules for accounting for income in both the first and second cases are established by Chapter. 26.2 of the Tax Code of the Russian Federation and do not change depending on the applied object of taxation.

But with expenses the situation is exactly the opposite: depending on the applied object of taxation, they may or may not be taken into account at all under the simplified taxation system.

We move from the object of taxation “income” to the object “income minus expenses”

Chapter 26.2 of the Tax Code of the Russian Federation contains two rules governing the accounting of expenses when a taxpayer moves from an object of taxation in the form of income to an object of taxation in the form of income reduced by the amount of expenses:

• expenses related to tax periods in which the object of taxation in the form of income was applied are not taken into account when calculating the tax base (clause 4 of Article 346.17);
• on the date of such a transition, the residual value of fixed assets acquired during the period of application of the simplified tax system with the object of taxation in the form of income is not determined (clause 2.1 of article 346.25).

Let's consider how these standards are implemented in practice when taking into account specific expenses.

Expenses for fixed assets. According to paragraphs. 1 clause 1 art. 346.16 of the Tax Code of the Russian Federation, taxpayers applying the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses, when determining the object of taxation, take into account, in particular, the costs of acquiring (construction, manufacturing) fixed assets (taking into account the provisions of paragraphs 3 and 4 of Art. 346.16 Tax Code of the Russian Federation).

At the same time, fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, are taken into account in expenses on the basis of Art. 346.16 of the Tax Code of the Russian Federation from the moment of the documented fact of filing documents for registration of these rights.

By virtue of paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation, the costs of a taxpayer using the simplified taxation system are recognized as expenses after their actual payment.

Thus, expenses for the acquisition of a fixed asset are accepted only after actual payment, from the moment it is put into operation and, if necessary, from the moment of documented submission of documents for state registration of rights to this asset.

Having fulfilled the above requirements, the “simplified” can take into account the costs of acquiring fixed assets in expenses when applying the object of taxation “income minus expenses”.

In practice, various situations are possible when a fixed asset can be received or paid for under the taxation object “income”, but put into operation under the taxation object “income minus expenses”. Or vice versa, it was put into operation under the object of taxation “income”, and paid for under the object of taxation “income minus expenses”. In what cases can expenses for the acquisition of a fixed asset be taken into account under the object of taxation “income minus expenses”, and in what cases not?

Let's consider a situation where a “simplified” person acquired and paid for a fixed asset, for example, in 2013 when applying the object of taxation “income”. This tool was put into operation in 2014 when applying the object of taxation “income minus expenses”. In this case, the costs of its acquisition can be taken into account in expenses in 2014 (see letters of the Ministry of Finance of the Russian Federation dated February 13, 2012 No. 03-11-11/41, dated July 24, 2013 No. 03-11-11/29209).

Interesting recommendations were given by representatives of regulatory authorities on accounting for expenses on fixed assets purchased in installments when changing the object of taxation (letter of the Ministry of Finance of the Russian Federation dated 04/03/2012 No. 03-11-11/115, Federal Tax Service of the Russian Federation dated 04/09/2012 No. ED-4-3 /5886@). They considered that a “simplified” person, when purchasing a property and putting it into operation during the period of application of the simplified tax system with the object of taxation “income” with payment of its cost in installments, can take into account payments for the acquired fixed asset, paid in accordance with the purchase and sale agreement of this object of fixed assets after the transition to the simplified taxation system with the object of taxation “income minus expenses”, as part of expenses for the acquisition of fixed assets in the amount of amounts actually paid. Note that this conclusion is directly from the norms of Chap. 26.2 of the Tax Code of the Russian Federation does not follow, therefore, to minimize tax risks, it is advisable to seek clarification from your tax authority, attaching a letter from the Ministry of Finance. And only after a positive answer can you take into account in expenses the amounts paid for a fixed asset (in terms of those paid after changing the object of taxation), which was acquired and put into operation when applying the object of taxation “income”.

If an organization has switched from the general taxation regime to the simplified taxation system with the object of taxation “income”, and then to the object of taxation “income minus expenses”, on the date of such a transition the residual value of fixed assets acquired during the period of application of the general taxation regime is not determined (letters from the Ministry of Finance of the Russian Federation dated 12/29/2009 No. 03-11-06/2/268, dated 04/11/2011 No. 03-11-06/2/51). Accordingly, the costs of acquiring fixed assets cannot be taken into account in expenses.

Salary and insurance premiums. The most common question regarding accounting for wages and related insurance premiums arises among all “simplified” people who change the object of taxation “income” to “income minus expenses”. For example, if in 2013 the object of taxation was “income”, and in 2014 - “income minus expenses”, is it possible to take into account the salary for December 2013 in expenses of 2014, if it was actually paid in January 2014?

In this case, the answer is clear - no (see letters of the Ministry of Finance of the Russian Federation dated 04/22/2008 No. 03-11-04/2/75, dated 07/08/2009 No. 03-11-06/2/121, dated 09/07/2010 No. 03- 11-06/2/142).

Expenses on goods. As a general rule, under the simplified tax system with the object of taxation “income minus expenses”, you can take into account the costs of paying for the cost of goods purchased for further sale (clause 23, clause 1, article 346.16 of the Tax Code of the Russian Federation). By virtue of paragraphs. 2 p. 2 art. 346.17 of the Tax Code of the Russian Federation, expenses for payment of the cost of goods purchased for further sale are taken into account as expenses as the said goods are sold. According to the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 29, 2010 No. 808/10, expenses for payment for goods intended for further sale are recognized as expenses when calculating tax under the simplified tax system after the actual transfer of goods to the buyer, regardless of whether they are paid by the buyer or not.

Thus, the costs of paying for the cost of goods purchased for further sale and paid to suppliers are taken into account when calculating the tax base for the tax paid in connection with the application of the simplified tax system after the transfer of ownership of the goods to buyers.

This procedure for recognizing expenses for goods is important for answering the question of whether a “simplified” person can take into account in 2014 as expenses the cost of goods purchased for further sale and paid for in 2013 (during the period of application of the taxable object “income”), and the ownership of transfer the goods to the buyer in 2014 (tax object “income minus expenses”). Yes maybe. It doesn’t even matter at what point the payment will be made to the supplier, the main thing is that at the time of accounting for expenses the goods have been paid for (letters from the Ministry of Finance of the Russian Federation dated March 12, 2010 No. 03-11-06/2/34, dated December 2, 2010 No. 03-11 -06/2/182).

Costs of raw materials and supplies. For “simplified people” involved in production, the issue of accounting for raw materials and materials in expenses is important. What if they were purchased (capitalized and paid to the supplier) during the period of application of the simplified tax system with the object of taxation “income”, but are actually used when applying the object of taxation “income minus expenses”?

In accordance with paragraphs. 5 p. 1 art. 346.16 of the Tax Code of the Russian Federation, taxpayers using the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses have the right to take into account material expenses when determining the tax base for the tax.

According to paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation, material expenses are reflected in the manner prescribed for calculating corporate income tax, Art. 254 Tax Code of the Russian Federation.

Clause 1 of Art. 254 of the Tax Code of the Russian Federation establishes that material expenses, in particular, include expenses for the acquisition of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods ( performance of work, provision of services).

Expenses of the taxpayer are recognized as expenses after their actual payment (clause 2 of Article 346.17 of the Tax Code of the Russian Federation). Material expenses (including the purchase of raw materials and supplies), as well as labor costs, are taken into account as expenses at the time of debt repayment by writing off funds from the taxpayer’s current account, payments from the cash register, and in the case of another method of debt repayment - at the time of such repayment.

From the above rules it follows that expenses for the purchase of raw materials and materials received by the taxpayer at the time of application of the simplified tax system with the object of taxation “income”, and paid after the transition to the object of taxation “income minus expenses”, are taken into account when determining the tax base for the tax as part of expenses, reducing income received in the manner provided for in paragraph 2 of Art. 346.17 Tax Code of the Russian Federation.

If raw materials and supplies were received and paid for during the period of application of the taxation object “income”, and released into production under the taxation object “income minus expenses”, then the costs of raw materials and materials cannot be taken into account in expenses (letter of the Ministry of Finance of the Russian Federation dated December 7, 2009 No. 03 -11-06/2/257, dated 10.27.2010 No. 03-11-11/284). The cost of raw materials received and capitalized by the taxpayer is taken into account when determining the tax base for the tax paid in connection with the application of the simplified tax system on the date of their payment to the supplier, regardless of the fact of their write-off for production.

Loan interest. The question of accounting for interest on a loan is relevant when the loan is taken “simplified” for a long period, during which it changes the object of taxation. For example, a “simplifier” took out a loan for 5 years in 2013, when he applied the object of taxation “income”, in 2014 he began to use the object of taxation “income minus expenses”. How to take into account loan interest in this case?

In 2013, it will not be possible to take into account interest on a loan (clause 4 of Article 346.17 of the Tax Code of the Russian Federation). In 2014, interest expenses can be taken into account provided that they were incurred to carry out activities aimed at generating income, are justified and documented.

At the same time, we note that when determining the object of taxation, the taxpayer applying the simplified tax system, in accordance with paragraphs. 9 clause 1 art. 346.16 of the Tax Code of the Russian Federation reduces income received by interest paid for the provision of funds (credits, borrowings) for use.

Subclause 1, clause 2, art. 346.17 of the Tax Code of the Russian Federation provides that taxpayer expenses in the form of interest for the use of borrowed funds (including bank loans) are recognized at the time of repayment of the debt by writing off funds from his current account, payment from the cash register, and in the case of another method of repaying the debt - at the time of such repayment.

It should be borne in mind that the costs specified in paragraphs. 9 clause 1 art. 346.16 of the Tax Code of the Russian Federation, are adopted in the manner established for calculating corporate income tax, art. 269 ​​of the Tax Code of the Russian Federation (paragraph 2, clause 2, article 346.16 of the Tax Code of the Russian Federation).

Similar explanations for accounting for interest when changing the object of taxation were given in letters of the Federal Tax Service of the Russian Federation dated 09/01/2011 No. ED-4-3/14218@, the Ministry of Finance of the Russian Federation dated 02/13/2012 No. 03-11-11/41.

For your information:

Federal Law dated November 2, 2013 No. 306-FZ applies clause 1.1 of Art. 269 ​​of the Tax Code of the Russian Federation was extended until December 31, 2014. According to this norm, in the absence of debt obligations to Russian organizations issued in the same quarter on comparable terms, as well as at the choice of the taxpayer, the maximum amount of interest recognized as an expense (including interest and amount differences on obligations expressed in conventional monetary units at the rate established by agreement of the parties conventional monetary units), is taken equal to the interest rate established by agreement of the parties, but not exceeding the refinancing rate of the Central Bank of the Russian Federation, increased by 1.8 times, when issuing a debt obligation in rubles and equal to the product of the refinancing rate of the Central Bank of the Russian Federation and a coefficient of 0.8 - for debt liabilities in foreign currency.

Expenses for software purchased in installments. In practice, there are business transactions where payment is made in installments over several years, during which the “simplifier” managed to change the object of taxation. This situation was discussed in Letter of the Ministry of Finance of the Russian Federation dated May 24, 2013 No. 03-11-06/2/18966.

The organization applies the simplified tax system: in 2012 - the object of taxation is “income”, starting from 2013 - “income minus expenses”. In 2012, under a license agreement, a non-exclusive right to use the software was acquired, all rights under which were transferred in 2012. In accordance with the terms of the agreement, payment is made in installments in 2012, 2013 and 2014. The organization would like to take into account payments under this agreement in its expenses in 2013-2014. Is it possible?

Financiers noted that in accordance with paragraphs. 32 clause 1 art. 346.16 of the Tax Code of the Russian Federation, taxpayers applying the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses, when determining the object of taxation, reduce the income received by periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (in particular, rights arising from patents for inventions, industrial designs and other types of intellectual property).

The results of intellectual activity and equivalent means of individualization of legal entities, goods, works, services and enterprises that are provided with legal protection (intellectual property) are programs for electronic computers (computer programs) and databases (clauses 2 and 3 p. 1 Article 1225 of the Civil Code of the Russian Federation).

This means that, in principle, these expenses are taken into account under the simplified tax system. Take into account the expenses incurred under this agreement in 2012, in accordance with clause 4 of Art. 346.17 of the Tax Code of the Russian Federation is impossible. But payments for acquired non-exclusive rights, paid in accordance with the license agreement after the transition to the simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses (in 2013 and 2014), taxpayers can take into account as expenses when determining the object of taxation in the amount of actually paid amounts (clause 2 of article 346.17 of the Tax Code of the Russian Federation).

Unlike other taxation systems, “simplified” taxation has a big advantage. It lies in the fact that firms and entrepreneurs have the right to independently choose the object of taxation they use, and therefore the tax rate. Let's take a closer look.

Selecting an object of taxation

In the simplified taxation system (STS), the payer can choose either “income” or “income reduced by the amount of expenses” as the object of taxation (clause 1 of Article 346.14 of the Tax Code of the Russian Federation). The difference between objects can be seen in the Table.

Table

Selecting an object of taxation on the simplified tax system

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Values ​​influencing the choice of object of taxation:

1. tax rate: find out whether your region has introduced reduced tax rates for persons using the “income minus expenses” object, and whether you fall under this preferential regime;
2. expenses: calculate the amount of expenses taken into account for the taxable object “income minus expenses”;
3. payments to employees: you should calculate how much the tax will be reduced for the object of taxation “income”.

For your information

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Let us note that persons who are parties to a simple partnership agreement (joint activity agreement) or a property trust management agreement can only use “income reduced by the amount of expenses” as an object of taxation (clause 3 of Article 346.14 of the Tax Code of the Russian Federation).

Changing the object of taxation

The object of taxation can be changed annually. The tax authority should be notified of this fact before December 31 of the year preceding the year in which the change is expected (clause 2 of Article 346.14 of the Tax Code of the Russian Federation). So if you decide to change the applicable tax object starting from 2015, then the notification should be submitted no later than December 30, 2014.

Please note: the object of taxation does not change during the year.

The recommended form of notification (form No. 26.2-6) is given in Appendix No. 6 to the order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829@ “On approval of document forms for the application of the simplified taxation system.” There is also an electronic format for this form (Order of the Federal Tax Service of Russia dated November 16, 2012 No. ММВ-7-6/878@ “On approval of formats for submitting documents for the application of the simplified taxation system in electronic form”).

After submitting the notification in a timely manner, you can apply the new tax object starting next year. There is no need to wait for any answers/permissions from the tax office.

For a sample of filling out the notification, see the Example.

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We will fill out a notification to Greyser LLC about changes in the object of taxation under the “simplified” tax system since 2015, provided that:

• INN/KPP – 6234015218/623401001;
• date of submission of notification – December 23, 2014;
• a new object of taxation is “income”.

Transitional rules

Expenses

When switching from the object “income” to the object “income minus expenses”, expenses related to tax periods in which the object of taxation in the form of “income” was applied are not taken into account when calculating the tax base (clause 4 of article 346.17 of the Tax Code of the Russian Federation).

Thus, it will not be possible to take into account wages accrued during the period of application of the “income” object (for example, for December 2014), but paid under the “income minus expenses” object (in January 2015). This was indicated by the Ministry of Finance of Russia in letters dated 05/26/2014 No. 03-11-06/2/24949, dated 09/07/2010 No. 03-11-06/2/142 and dated 07/08/2009 No. 03-11-06/2/ 121.

Meanwhile, the situation with material costs is more optimistic. The financiers, in a letter dated May 26, 2014 No. 03-11-06/2/24949, recalled that, according to sub. 1 item 2 art. 346.17 of the Tax Code of the Russian Federation, “simplified” material expenses are taken into account as expenses at the time of debt repayment. In this case, paid raw materials and materials must be capitalized in the taxpayer’s warehouse. Therefore, expenses for the purchase of raw materials and materials, capitalized on the simplified tax system (object - “income”) and paid later on the object “income minus expenses”, can be taken into account when calculating the base according to the “simplified” system on the object “income minus expenses”.

If we talk about goods, then based on sub. 2 p. 2 art. 346.17 of the Tax Code of the Russian Federation, expenses for payment of the cost of goods purchased for further sale are taken into account as expenses as they are sold. Based on this, the Ministry of Finance of Russia, in a letter dated December 31, 2013 No. 03-11-06/2/58778, spoke about the possibility of accounting for expenses for paying the cost of goods purchased using the simplified tax system with the object “income” and sold on the simplified tax system with the object “income minus expenses” "

Fixed assets

When the object of taxation is changed from “income” to “income minus expenses” on the date of such a transition, the residual value of fixed assets acquired during the period of application of the simplified tax system with the object in the form of “income” is not determined (clause 2.1 of Article 346.25 of the Tax Code of the Russian Federation).

The Ministry of Finance of Russia, in letters dated July 24, 2013 No. 03-11-11/29209 and dated February 25, 2013 No. 03-11-11/81, considered the situation when the commissioning of equipment was carried out during the period of application of the “simplified system” with the object “income minus expenses” ”, but was paid earlier using the simplified tax system with the object “income”. In this case, the cost of such equipment can be taken into account in the costs of the simplified tax system with the object “income minus expenses”.

An equally interesting situation is when a fixed asset was acquired, put into operation and the rights to it were registered during the period of application of the simplified tax system with the object “income”, and payment of the value of the property occurred after the object of taxation was changed to “income minus expenses”. In the letter of the Federal Tax Service of Russia dated 02/06/2012 No. ED-4-3/1818 it is noted that in this case, expenses during the period of their payment (on the simplified tax system with the object “income minus expenses”) are accepted in equal shares for the reporting periods in the amount of amounts actually paid.

Losses from previous years

“Simplers” have the right to reduce the tax base by the entire amount of the loss received based on the results of previous years in which the simplified tax system with the object “income minus expenses” was applied. Carrying forward a loss is allowed for 10 years following the tax period in which the loss was incurred. The transfer of losses is carried out in the order in which they were received (clause 7 of Article 346.18 of the Tax Code of the Russian Federation).

Meanwhile, there are not many organizations that have consistently applied the simplified tax system for 10 years. Often the special regime is alternated with the general taxation system or the object of taxation is changed. When the object of taxation is changed from “income minus expenses” to “income”, accounting for losses becomes impossible. However, if in the future you return to the “income minus expenses” object, you will have the right to reduce the calculated tax base by the amount of the previously received loss for those years when you applied the simplified tax system with the “income minus expenses” object (letter of the Ministry of Finance of Russia dated March 16, 2010 No. 03-11-06/2/35 and dated 01/28/2011 No. 03-11-11/18).

Tax Code of the Russian Federation) Losses are not taken into account Reduces the tax base based on the results of the tax period Tax base Monetary expression of income Monetary expression of income reduced by expenses Tax rate 6 %; laws of constituent entities of the Russian Federation can establish tax rates ranging from 1 to 6 % depending on the categories of taxpayers; 0 % – “tax holiday” for individual entrepreneurs 15 %; The laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 5 to 15% depending on the categories of taxpayers. Laws of the Republic of Crimea and the city

How to change the tax system for individual entrepreneurs

Deadline - within 10 calendar days from the date of occurrence of the specified circumstance, by submitting an application in form No. 26.5-4, approved by order of the Federal Tax Service of Russia dated December 14, 2012 No. MMV-7-3/ (clause

Tax Code of the Russian Federation). Transition from the general system, UTII, patent system to the simplified tax system. The simplified tax system can be used simultaneously with the patent system and UTII.

The general procedure for the transition is as follows: organizations and individual entrepreneurs already engaged in commercial activities can switch to the simplified tax system only from the beginning of the new calendar year.
At the same time, no matter what taxation system they change. The transition to “simplified” taxation must be reported to the tax office.

If this is not done, then the application of the simplified tax system will be refused (subclause
19 clause 3 art. 346.12 and paragraph 1 of Art. 346.13

Attention

Tax Code of the Russian Federation). Do not miss! The transition to the simplified tax system must be notified to the Federal Tax Service Inspectorate no later than December 31 of the year preceding the year from which the “simplified tax system” will be applied.

We are changing the tax system. what should be taken into account?

How to change the tax system for individual entrepreneurs? Tax legislation of the Russian Federation allows the use of different taxation systems.
An individual entrepreneur can choose any of them before registering with the tax authorities and change it during the work process.
We will tell you how to do this below, but for now we will focus on the positive and negative sides of each of them.
General (traditional) taxation system.

The procedure and timing for changing taxation for individual entrepreneurs

Filling out form 26.2‑6 “Notification of a change in the object of taxation” The notification form must include information about the taxpayer - indicate the TIN, KPP (for legal entities), the name of the organization (or the full name of the individual entrepreneur).
Number of the tax office where the document is submitted. The year from the beginning of which the object of taxation of the simplified tax system will change.

Below the number you should select the desired option for the object of taxation (income or income reduced by expenses).

At the bottom left you need to put “1” if the notification is submitted personally by the head of the organization or an individual entrepreneur.

Important

In this case, below is the name of the manager (for organizations), the phone number, signature and date.

If the notification is submitted by a representative of the taxpayer, then you should put “2”, indicate the full name of the representative and details of the power of attorney on the basis of which he acts.

Changing the tax system

Tax Code of the Russian Federation, as well as those subject to income tax and personal income tax (Article 346.15 Tax Code of the Russian Federation) Expenses Not taken into account Expenses indicated in the list and actually paid are taken into account (Art.
346.16, 346.17

Tax Code of the Russian Federation) Insurance premiums Reduce the amount of tax, but not more than 50 %.

Individual entrepreneurs who do not make payments to employees reduce tax on the entire amount of insurance premiums. Taken into account in expenses (clauses
7 clause 1 art. 346.16 of the Tax Code of the Russian Federation) Trade fee Reduces the amount of tax calculated for the object of taxation from the specified type of business activity. Taken into account in expenses (clause 22, clause 1, art.

Accounting info

• home
• For individual entrepreneurs

There are no special features when changing the taxation system for individual entrepreneurs (IP) compared to legal entities.
With the exception of the patent tax system, which is not applied by legal entities.

Let's consider changing the taxation system for individual entrepreneurs at different stages of their activities.

Choosing a taxation system when registering an individual entrepreneur Choosing a taxation system when registering can also be considered an option for changing the taxation system, because if nothing is done when registering an individual entrepreneur, the entrepreneur will be considered using the general taxation system (OSNO). In this case, the entrepreneur’s responsibility will be to calculate, pay to the budget, submit VAT and personal income tax returns (Read also the article ⇒ The best taxation system for LLC in 2018. Comparison of the simplified tax system, UTII, Unified Agricultural Tax, VAT).

Changing the object of taxation: tax consequences

If you want to change the object of taxation under the simplified tax system from 2017, you must submit a notification of change of object before December 31, 2016. The notification can be drawn up in any form or use the recommended one (approved by order

Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/). Download the recommended form 26.2-6 (notification of a change in the object of taxation under the simplified tax system).

How to change the individual tax system

Sevastopol in 2017 – 2021, the rate may be reduced to 3%; 0 % – “tax holiday” for individual entrepreneurs Minimum tax Not paid Paid at the end of the tax period if it exceeds the amount of tax calculated in the general order Maintaining a book of income and expenses Mandatory Mandatory Documentary evidence of income and expenses to determine the tax base under the simplified tax system Mandatory, except for expenses Mandatory The procedure for accounting for income under the simplified tax system does not depend on the selected object of taxation.

But under the simplified tax system there is a special procedure for accounting for expenses (only for the object “income minus expenses”):

• a “closed” list of expenses established by Art.

  346.16 Tax Code of the Russian Federation;

• the expenses taken into account must meet the criteria specified in paragraph 1 of Art.

How to change the taxation of individual entrepreneurs?

Transition from the simplified tax system to the general regime.

1. If an individual entrepreneur wants to switch to a general taxation system in the middle of the year, what documents need to be submitted to the tax office and in what time frame?

You can switch from the simplified tax system to the traditional system only from the beginning of the new calendar year (clause 3 of article 346.13 of the Tax Code of the Russian Federation). This cannot be done within a year. However, you can exceed the limits on revenue, number of employees and residual value of property, and then you will lose the right to apply the simplified tax system.

To do this, it is necessary to submit a Notice of termination of the application of the simplified tax system (form No. 26.2-3, approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/) no later than January 15 of the year in which the taxpayer plans to stop applying the simplified tax system (clause

6 tbsp. 346.13 Tax Code of the Russian Federation).

Selecting and changing the object of taxation during the system of taxation

This once again suggests that the choice of taxation object under the simplified tax system must be taken responsibly.

Especially for individual entrepreneurs, we note that if they choose the wrong object of taxation, in their opinion, it will not be possible to change it during the tax period and in such a way as cessation of business activity and re-registration in the same tax period. Let us give one of the latest examples on this issue.

All judicial authorities, including the Constitutional Court, supported the decision of the tax authority regarding the conclusions about an unlawful change in the object of taxation in the following case (Determination dated July 19, 2016 No. 1459-O).

An individual entrepreneur used the simplified tax system with the object of taxation “income” in 2012.

However, if an individual entrepreneur plans to carry out delivery or peddling retail trade, placing advertisements on vehicles, or providing motor transport services for the transportation of passengers and goods, then the application is submitted at the place of registration of the individual entrepreneur.

1. With which taxation systems can UTII be applied?

With everyone. How can a businessman switch to a patent taxation system? Switching from the general system, simplified tax system or UTII to the patent system

1. When can an individual entrepreneur switch to the patent system?

In the case of applying the general taxation system, this is allowed to be done during the current year. You can voluntarily abandon the use of the simplified tax system and switch to a patent from the beginning of next year. The transition from paying UTII to the patent system is possible only from the next calendar year (clause 1 of Art.

Changing the tax system

• Is it necessary to inform the Federal Tax Service about the transition from the patent system to the general one?
Upon expiration of the patent, the Federal Tax Service Inspectorate itself will carry out such a transition. In case of voluntary refusal to apply a patent, it is necessary to submit an application in form No. 26.5-4 within 10 calendar days after the termination of the activity for which the patent was obtained. How to switch to a simplified taxation system Transfer from OSNO, UTII or patent system to the simplified tax system.

1. How to change the tax system?

A voluntary transition to the simplified tax system is carried out at the beginning of the new calendar year.
An exception will be the case when an individual entrepreneur has ceased activities subject to UTII, for example, in connection with the abolition of the UTII regime in a municipality. In this case, he has the right to switch to the simplified tax system from the beginning of the month in which he ceased to be a UTII payer.

1. Do I need to notify the inspectorate about the transition to the “simplified” system?

Accounting info

Attention

But the current tax legislation does not insist that the “simplified” apply only the initially selected object of taxation; today it can be changed annually. Moreover, according to explanations from representatives of the Ministry of Finance, if a notice of transition to a simplified taxation system is submitted to the tax authority, but a decision is made to change the initially selected object of taxation, then it is permissible to clarify such a notice, but no later than December 31 of the calendar year in which this was submitted notification (letters dated January 16, 2015 No. 03‑11‑06/2/813, dated October 14, 2015 No. 03‑11‑11/58878).

In this case, a taxpayer who decides to switch to the simplified tax system may change his mind and change the object of taxation, but must meet the deadline.

We are changing the tax system. what should be taken into account?

Important

The notification must be submitted in form No. 26.2-1, approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. MMV-7-3/ For example, if it is planned to switch to the simplified tax system from 2016, then a notification about this must be submitted to the inspectorate before December 31, 2015 inclusive ( subp.

19 clause 3 art. 346.12 and paragraph 1 of Art. 346.28 Tax Code of the Russian Federation). There is no need to wait for notification from the inspectorate about the possibility of using the simplified tax system. But organizations and individual entrepreneurs must be sure that they comply with all established restrictions.
This is stated in the Letter of the Federal Tax Service of Russia dated December 4, 2009 No. ШС-22-3/ If the transition is made from UTII to the simplified tax system, then you must also submit an application for deregistration as a UTII payer in form No. UTII-4.
Term - within five working days from the date of transition to the “simplified system” (paragraph 3, paragraph 3, article 346.28 of the Tax Code of the Russian Federation).

How to change the tax system for individual entrepreneurs

• the tax base does not depend on the amount of income and expenses. It depends on the cost of the patent and is known in advance;
• lack of reporting;
• no need to keep records of income and expenses;
• no need to keep records of accrued and credited VAT or issue invoices.

Negative sides:

• limitation on the number of personnel: the number of employees should not exceed 15 people;
• strict limitation of possible types of activities (the full list is approved by each subject of the Russian Federation independently);
• cannot be used within the framework of a simple partnership and trust management agreement;
• the amount of tax is paid regardless of the result of the activity (even in the event of a loss);
• limitation on revenue volume: annual revenue no more than 60 million rubles.

FAQ.

How to change the individual tax system

Info

At the time of registration of an LLC or individual entrepreneur, there is a need to choose a taxation system. According to the Tax Code, the most common systems are the General Taxation System (abbreviated as OSN) and the Simplified Taxation System (abbreviated as Simplified Taxation System), which is divided into 2 types:

• 6% is the percentage of tax on company income (excluding expenses)

• 15% is the tax percentage on the difference between income minus expenses.

In order to use the simplified tax system, at the time of registration of a legal entity, it is necessary to notify the registering tax authority about this by submitting a notification on the use of the simplified tax system according to the form.

This notice must indicate which interest rate you choose.

Changing the object of taxation: tax consequences

Tax Code of the Russian Federation). The difference between objects can be seen in the Table. Table Selecting an object of taxation on the simplified tax system CollapseShow Values ​​influencing the choice of an object of taxation:

1. tax rate: find out whether your region has introduced reduced tax rates for persons using the “income minus expenses” object, and whether you fall under this preferential regime;
2. expenses: calculate the amount of expenses taken into account for the taxable object “income minus expenses”;
3. payments to employees: you should calculate how much the tax will be reduced for the object of taxation “income”.

For information Collapse Show We note that persons who are parties to a simple partnership agreement (joint activity agreement) or a property trust management agreement can apply as an object of taxation only “income reduced by the amount of expenses” (clause.

How to change the taxation of individual entrepreneurs?

Thus, it will not be possible to take into account wages accrued during the period of application of the “income” object (for example, for December 2014), but paid under the “income minus expenses” object (in January 2015). This was indicated by the Ministry of Finance of Russia in letters dated 05/26/2014 No. 03-11-06/2/24949, dated 09/07/2010 No. 03-11-06/2/142 and dated 07/08/2009 No. 03-11-06/2/ 121.
Meanwhile, the situation with material costs is more optimistic. The financiers, in a letter dated May 26, 2014 No. 03-11-06/2/24949, recalled that, according to sub.

1 item 2 art. 346.17 of the Tax Code of the Russian Federation, “simplified” material expenses are taken into account as expenses at the time of debt repayment. In this case, paid raw materials and materials must be capitalized in the taxpayer’s warehouse.

Usn: changing the object of taxation

Transition from the simplified tax system to the general regime.

1. If an individual entrepreneur wants to switch to a general taxation system in the middle of the year, what documents need to be submitted to the tax office and in what time frame?

You can switch from the simplified tax system to the traditional system only from the beginning of the new calendar year (clause 3 of article 346.13 of the Tax Code of the Russian Federation). This cannot be done within a year. However, you can exceed the limits on revenue, number of employees and residual value of property, and then you will lose the right to apply the simplified tax system. To do this, it is necessary to submit a Notice of termination of the application of the simplified tax system (form No. 26.2-3, approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/) no later than January 15 of the year in which the taxpayer plans to stop applying the simplified tax system (clause 6 of Art. 346.13 Tax Code of the Russian Federation).

Is your tax system profitable and how to change it?

And this right is not limited in any way for the vast majority of “simplified” people: only taxpayers who are parties to a simple partnership agreement (joint activity agreement) or a property trust management agreement use income reduced by the amount of expenses as an object of taxation. There are no other restrictions for choosing the object of taxation Ch. 26.2 is not installed.

This conclusion is confirmed by the highest court. By voluntarily switching to a simplified taxation system, taxpayers, as a general rule, choose the object of taxation for themselves (clause

1 tbsp. 346.11 and paragraph 2 of Art. 346.14 Tax Code of the Russian Federation).