On June 14, 2021, the State Duma adopted in the third (final) reading bill No. 1040802‑6 “On amendments to parts one and two of the Tax Code of the Russian Federation in connection with the transfer to tax authorities of powers to administer insurance contributions for compulsory pension, social and medical insurance " In addition to regulating the new powers of tax authorities to administer insurance premiums, this bill makes significant changes to Chapter. 26.2 Tax Code of the Russian Federation.
Increasing the income limit under the simplified tax system
One of the most important restrictions on the use of the simplified tax system is the limit on the amount of income both for the transition to this special regime and for its application.
According to the current edition ch. 26.2 of the Tax Code of the Russian Federation, an organization has the right to switch to the simplified tax system if, based on the results of nine months of the year in which it submits a notice of transition to the simplified tax system, income determined in accordance with Art. 248 of the Tax Code of the Russian Federation, did not exceed 45 million rubles. (Clause 2 of Article 346.12 of the Tax Code of the Russian Federation). For individual entrepreneurs, income restrictions for the purposes of transition to the simplified tax system do not apply.
If, based on the results of the reporting (tax) period, the taxpayer’s income, determined in accordance with Art. 346.15 et pt. 1 and 3 paragraphs 1 art. 346.25 of the Tax Code of the Russian Federation, exceeded 60 million rubles, such a taxpayer is considered to have lost the right to use the simplified tax system from the beginning of the quarter in which the specified excess was allowed (clause 4 of Article 346.13 of the Tax Code of the Russian Federation).
The given limit values are 45 and 60 million rubles. – are subject to annual indexation by the deflator coefficient.
Taking into account indexation in 2021, the income limit under the simplified tax system is equal to 79.74 million rubles, and for the purpose of transition to the simplified tax system from 2021 - 59.805 million rubles.
Taxpayers have repeatedly proposed increasing the income limit under the simplified tax system, but representatives of the Ministry of Finance were against this. They believe that the existing maximum level of income, which limits the right of small businesses to use the simplified tax system, is not a deterrent to the application of this special tax regime, since, according to the results of an analysis carried out by the Federal Tax Service, the level of income of taxpayers who applied the simplified tax system in 2013, out of 2.48 million organizations and individual entrepreneurs income up to 20 million rubles. received 2.37 million (95.6%) taxpayers, and income up to 50 million rubles. – 2.46 million (99.2%) taxpayers.
The number of taxpayers using the simplified tax system and receiving income bordering on the threshold value (from 50 to 60 million rubles) is only 0.8%.
From the above figures, it was concluded that the value of the income limit, which limits the right of taxpayers to use the simplified tax system, is not a deterrent to the application of this special tax regime (letter of the Ministry of Finance of Russia dated December 30, 2015 No. 03‑11‑11/77673, dated May 20, 2016 No. 03‑11‑11/29186).
In this case, the criteria for classification as small businesses are as follows: the maximum values of income received from business activities for the previous calendar year, determined in the manner established by the legislation of the Russian Federation on taxes and fees, summed up for all types of activities carried out and applied under all tax regimes, for microenterprises should be equal to 120 million rubles. (Resolution of the Government of the Russian Federation dated April 4, 2016 No. 265 “On the maximum values of income received from business activities for each category of small and medium-sized businesses” [1]).
And the “simplified” people have repeatedly proposed increasing the income limit under the simplified tax system to 120 million rubles, which meets the criteria for being classified as micro-enterprises in terms of income.
Finally, entrepreneurs were heard: from 2021, the income limit under the simplified tax system will be equal to 120 million rubles. Corresponding changes are made to clauses 4 and 4.1 of Art. 346.13 Tax Code of the Russian Federation: 60 million rubles. will be replaced by 120 million rubles.
Consequently, the amount of income for the transition to the simplified tax system increases proportionally to 90 million rubles, amendments are made to clause 2 of Art. 346.12 Tax Code of the Russian Federation.
But the mechanism for indexing the income limit is suspended until January 1, 2021. At the same time, a deflator coefficient was immediately established for 2021, which is necessary for the purposes of applying Ch. 26.2 of the Tax Code of the Russian Federation, equal to 1.
Thus, starting from January 1, 2021 until December 31, 2020, the income limit under the simplified tax system will be equal to 120 million rubles, respectively, for the purpose of switching to the simplified tax system – 90 million rubles.
For your information:
The adoption of the changes under consideration is the implementation of clauses 74 and 75 of the Action Plan of the Government of the Russian Federation aimed at ensuring stable socio-economic development of the Russian Federation in 2021, approved by the Chairman of the Government of the Russian Federation D. A. Medvedev on March 1, 2021 No. 1349p-P13, which provided for increasing the threshold values for the application of special tax regimes (up to 120 million rubles) and increasing the maximum value of fixed assets used for the purposes of applying the simplified tax system.
For individual entrepreneurs combining the simplified tax system and the PSN, we note that the limit on taxpayer income for the purposes of applying the PSN is set at 60 million rubles. (Clause 1, Clause 6, Article 346.45 of the Tax Code of the Russian Federation).
According to financiers, the decision to increase the taxpayer income limit for the application of PSN from 60 to 120 million rubles. may lead to an increase in the number of individual entrepreneurs who have switched to the specified taxation system and a reduction in revenues to the budget system of the Russian Federation for VAT, personal income tax and personal property tax paid in accordance with the general taxation regime (Letter dated 05/12/2016 No. 03‑11‑ 11/27340). Taking into account the above, increase the size of the taxpayer income limit for the application of PSN from 60 to 120 million rubles. is currently considered inappropriate. The document under consideration does not increase the income limit for PSN.
Moreover, in accordance with paragraph 2 of Art. 346.44 of the Tax Code of the Russian Federation, the transition to the PSN or return to other taxation regimes by individual entrepreneurs is carried out voluntarily in the manner established by Chapter. 26.5 Tax Code of the Russian Federation. In this regard, individual entrepreneurs can independently choose a taxation system: the general taxation regime, the simplified tax system, a special regime in the form of UTII or PSN.
Representatives of the Ministry of Finance believe that if the income of an individual entrepreneur using the PSN exceeds 60 million rubles, the specified individual entrepreneur can switch to the simplified tax system in the manner prescribed by Chapter. 26.2 of the Tax Code of the Russian Federation, or for payment of UTII in the manner established by Ch. 26.3 Tax Code of the Russian Federation.
How taxes are paid according to the simplified tax system
Tax payments under the simplified system, as before, include:
- Advance payments. They are carried out based on the results of the quarter, they are paid before the 25th day of the month following the reporting period. Funds are transferred for the 1st, 2nd and 3rd quarters.
- Final payment. Carried out based on the results of the year.
Organizations pay tax under the simplified tax system until March 31 of the year following the reporting year.
For individual entrepreneurs, the period during which the tax contribution must be transferred is slightly longer - until April 30.
Payment details can always be found on the official tax website - www.nalog.ru.
It is worth considering that organizations need to transfer tax payments according to the details of the branch at the location of the company.
Individual entrepreneurs contact the inspectorate at their place of residence.
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Increase in residual value of fixed assets
Another important limitation for the use of simplified taxation system is the residual value of fixed assets.
According to paragraphs. 16 clause 3 art. 346.12 of the Tax Code of the Russian Federation does not have the right to apply the simplified tax system to organizations whose residual value of fixed assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles. In this case, fixed assets that are subject to depreciation are taken into account and are recognized as depreciable property based on the provisions of Chapter. 25 Tax Code of the Russian Federation.
In contrast to the income limit under the simplified tax system, the limit on the residual value of fixed assets has not changed even once since 2002, the year of the introduction of Ch. 26.2. This limitation is an obstacle to the use of the simplified tax system by organizations and individual entrepreneurs that have expensive fixed assets or are engaged in capital-intensive activities, especially if we remember the prices for commercial real estate or industrial buildings in large cities.
In this regard, entrepreneurs have repeatedly contacted the Ministry of Finance with a request to increase the residual value of fixed assets; the figure was “1 billion rubles.”
However, from the point of view of financiers, the decision to increase the limit on the residual value of fixed assets from 100 million to 1 billion rubles. for the use of the simplified tax system may lead to a reduction in revenues to the budget system of the Russian Federation. Accordingly, increase the size of the limit on the residual value of fixed assets from 100 million to 1 billion rubles. For use by legal entities, the simplified tax system is currently inappropriate (Letter dated May 12, 2016 No. 03‑11‑11/27340).
As a result, the residual value of fixed assets for the purposes of applying the simplified tax system increased by one and a half times - up to 150 million rubles.
Of course, it would be possible to increase this figure even more, taking into account the existing inflation, but we must be content with what is accepted. So, since 2017, “simplified” people have the right to have fixed assets with a residual value of up to 150 million rubles. Please note:
At the time of writing, bill No. 1040802‑6 is under consideration in the Federation Council.
Let us note that the bill under consideration does not provide for amendments to paragraph 2 of Art. 346.12 of the Tax Code of the Russian Federation regarding the extension of the application of restrictions on the residual value of fixed assets in relation to individual entrepreneurs for the purpose of transition to the simplified tax system (Letter of the Ministry of Finance of Russia dated May 20, 2016 No. 03-11-11/29186). But for the purposes of applying the simplified tax system, the limitation on the residual value of fixed assets still applies to individual entrepreneurs.
Clarification of tax rates
From 2021, changes are being made to clause 4 of Art.
346.20 “Tax rates” of the Tax Code of the Russian Federation. This norm refers to a tax rate of 0% for individual entrepreneurs registered for the first time after the entry into force of the relevant laws of the constituent entities of the Russian Federation and carrying out business activities in the production, social and (or) scientific spheres, as well as in the provision of consumer services to the population. The current version of the norm in question does not say what object of taxation we are talking about. The financiers explained that there are no restrictions on the application of a tax rate of 0% for taxpayers - individual entrepreneurs who were registered for the first time after the entry into force of the relevant laws of the constituent entities of the Russian Federation and who switched to the simplified tax system, depending on the object of taxation they have chosen (Letter dated 05.05.2016 No. 03‑11‑11/26185). Included in paragraph 4 of Art. 346.20 of the Tax Code of the Russian Federation, the amendments exclude any double interpretation of this norm.
It will also now be more correctly stated that during the period of validity of the tax rate of 0%, these individual entrepreneurs who have chosen the object of taxation in the form of income reduced by the amount of expenses do not pay the minimum tax provided for in paragraph 6 of Art. 346.18 Tax Code of the Russian Federation. This procedure was in effect previously.
Employees pass professional standards: can this be included in expenses?
From the beginning of next year, legal entities operating on a simplified taxation system with the object “income minus expenses” are given the right to include in expenses the costs of assessing the qualifications of employees. We are talking about the costs of confirming an employee’s compliance with established professional standards. Moreover, payment for an exam according to professional standards can be taken into account in the costs of the simplified tax system, regardless of whether the employee took the exam voluntarily or compulsorily. These innovations are provided for by Federal Law No. 251-FZ dated July 3, 2016.
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From 2021, changes made to Chapter. 26.2 of the Tax Code of the Russian Federation:
- the income limit under the simplified tax system will be equal to 120 million rubles. Accordingly, the amount of income for the transition to the simplified tax system increases proportionally to 90 million rubles;
- The mechanism for indexing the income limit is suspended until January 1, 2021. At the same time, a deflator coefficient was immediately established for 2021, which is necessary for the purposes of applying Ch. 26.2 of the Tax Code of the Russian Federation, equal to 1;
- the residual value of fixed assets for the purposes of applying the simplified tax system has been increased by one and a half times - up to 150 million rubles;
- The provisions of clause 4 of Art. have been clarified. 346.20 “Tax rates” of the Tax Code of the Russian Federation regarding the application of a 0% rate.
[1] The document comes into force on August 1, 2021 instead of the Decree of the Government of the Russian Federation dated July 13, 2015 No. 702 “On the maximum values of revenue from the sale of goods (works, services) for each category of small and medium-sized businesses.”
