For whom will the declaration under the simplified tax system be canceled next year?

Conditions for applying the simplified tax system

The legislation establishes certain rules that allow you to work on a simplified basis. In 2021 Art. 346.12 Tax Code has undergone some changes. They are as follows:

From the above it follows that in order to maintain the special regime in the company, accountants will need to monitor changes in these indicators. Namely, the level of revenue for the reporting period should not cross the established limit. The cost of fixed assets should not increase, exceeding 150 million rubles, and the number of personnel of a company or individual entrepreneur cannot be more than 100 people.

Important! It should be taken into account that revenue includes revenue from the main sale of the business and non-operating income.

As before, companies that use the simplified special regime cannot open branches, so as not to lose the right to the simplified regime. Foreign, budgetary, and state-owned enterprises also do not have the right to use the simplified tax system.

What the Ministry of Finance wants to do

Simplified residents who have switched to the new “STS online” regime do not submit annual declarations.

For this purpose, the Ministry of Finance plans to introduce a new online simplified taxation system. It will be available to those taxpayers who use online cash register systems. These organizations and individual entrepreneurs will not file a tax return and fill out the Account Book. At the same time, they conduct all income through an online cash register and transmit information to the Federal Tax Service. To switch to the new regime, simplified residents will have to submit a special application to the Federal Tax Service.

Those taxpayers who have switched to the new online simplified tax system regime will not be able to submit a tax return under the simplified tax system. They will have to report all income, not just cash, on an online cash register. But they won’t have to keep a record book.

Latest news: it is expected that ordinary simplified people will be able to switch to the new simplified tax system online from July 1, 2021.

Rules for the transition to the simplified tax system

The decision that a company begins to use the simplified tax system is formalized by notification in Form 26.2. The timing of this notice varies depending on certain conditions:

• For new companies or individual entrepreneurs, notification can be submitted upon registration or within a month from the date of its creation;
• For existing businessmen, the transition scheme is as follows: by December 31 of the current year, notify about the transition to the simplified tax system from January 1 of the next year.

If a company is just being created, there are no special obstacles for it to start working, other than those listed above. What is the situation with those organizations that decided to change the current system to the simplified tax system. There are some conditions for them:

• If last year the income (for 9 months) did not exceed 45 million rubles. From 2021, this figure is 112.5 million rubles;
• The residual cost of fixed assets does not exceed 150 million rubles;
• The number of employees of the company based on the results of 9 months is less than 100 people.

Important! One of the important criteria for the possibility of switching to the simplified tax system is also the share participation of third-party legal entities. For an organization in which a 25% share belongs to another legal entity, it is impossible to switch to the simplified tax system.

What changes are expected?

It is planned to create a new tax system, Simplified Tax System Online. It can be used by those entrepreneurs who use an online cash register.

The tax office will independently calculate the amount of tax in accordance with the data received from your cash register. Everything should become simpler for entrepreneurs: they will need to pay taxes on time and, of course, check the amounts of income that the tax office will take into account.

The bill has only passed one reading so far. Let's hope that it will not be shelved and will be accepted as soon as possible.

Alena Andryushchenko on Instagram

When the simplified tax system was canceled

The introduction of adjustments to tax legislation in 2021 resulted in the abolition of the previously existing income limit for the transition (from 45 to 90 million rubles) and further work (from 60 to 120 million rubles) to the simplified tax system. At the same time, there was no change in tax rates and objects under the special regime. However, the change in indicators helped the largest number of small businesses willing to return to the issue of transition and application of simplification.

For businessmen who decide to work on the simplified tax system, the abolition of previous restrictions will allow them to make a positive decision in favor of the special regime. We should also mention the rates. For those enterprises whose expenses are insignificant, the most optimal is a 6% tax rate on all company income. By applying this rate, taxpayers have the right to reduce the total tax amount by the following amounts:

• Insurance premiums that were accrued and paid during the reporting period;
• Sick leave benefits accrued for the first 3 days;
• Payments for employee insurance on a voluntary basis, under personal insurance contracts.

But the tax amount can only be reduced by 50%. This rule applies to companies and individual entrepreneurs who act as employers. If the individual entrepreneur does not have employees, then the entire amount of fixed insurance premiums paid by the individual entrepreneur can be deducted.

Who will have their tax return canceled under the simplified tax system?

Positive changes should affect those organizations and entrepreneurs who simultaneously:

1. A simplified taxation system is used with the object of taxation being “income”.
2. Use online cash registers throughout the entire tax period.

The message from the Ministry of Finance says:

Cancellation of the obligation to submit a tax return for taxpayers using the simplified tax system with the object of taxation in the form of income and using cash register equipment that ensures the transmission of fiscal data to the tax authorities online.

The fact is that the Federal Tax Service of Russia has the ability to independently monitor all receipts of funds to the cash desk and to the taxpayer’s current account. This means that tax authorities can calculate the tax that such taxpayers must pay and check how correctly it was paid. In this case, according to officials, reporting is an excessive measure and, in principle, is not necessary.

How will the tax on the simplified tax system be calculated and paid after the declaration is cancelled? Unfortunately, this remains unclear until the end. Most likely, as now, taxpayers will independently calculate and pay advance payments, as well as tax for the year. Federal Tax Service inspectors will compare the transferred amounts with the tax that will be calculated based on data on receipts to the cash desk and to the current account. In case of discrepancies in the data, the taxpayer will be required to provide explanations and will be fined if he underpaid.

The second option is that tax authorities will send demands to taxpayers with the exact amount of tax to be paid. Then all that remains is to pay for it. However, how this will be possible for individual entrepreneurs, who have the right to reduce the tax on the simplified tax system by the amount of insurance premiums paid for themselves and for their employees, remains unclear.

Cancellation of the minimum tax simplified tax system

With regard to the tax rate, lower values ​​were approved in certain regions of the Russian Federation. They apply to individual entrepreneurs who have registered their activities for the first time. The zero rate is valid for 2 years for all individual entrepreneurs who meet certain requirements:

• There were no individual entrepreneur activities in previous years;
• The main type of activity in the field of science, production, social or consumer services for citizens.

Additionally, you will need to clarify whether the region in which the individual entrepreneur intends to operate is participating in the tax holiday program. This measure has temporary restrictions and is valid only until 2021. After that, for individual entrepreneurs it is assumed that the classic rates for the simplified tax system are 6 or 15%, depending on the volume of income and costs of the activity.

Don't forget about the minimum tax of 1%. It is established for cases when, at the end of the year, a loss is received or the amount of the basic tax is less than 1% of all annual revenues. It must be calculated and paid once a year. It is used if the individual entrepreneur uses a tax calculation scheme: income minus expenses multiplied by the appropriate rate (5-15%), depending on the norms of regional law.

How will it be? (from January 1, 2021)

The law slightly changed the limits, above which a business will lose the right to use the simplified tax system, and also introduced the concept of a transition period.

New limits, if you exceed which you will be thrown off the simplified tax system:

●

income more than 200 million rubles. in year;

●

the number of hired employees is no more than 130 people.

And what threatens those with incomes between 150 and 200 million rubles? per year and/or number of employees between 100 and 130? Such entrepreneurs will be subject to a higher tax rate:

●

with the object of taxation “income” - 8%

●

with the object of taxation “income minus expenses” - 20%

It must be applied starting from the quarter in which there was an excess in one or more parameters.

When to expect cancellation of the simplified taxation system declaration

Taking into account the latest notifications from the fiscal service of the Russian Federation, it became known that the separate KBK for calculations for the minimum tax of the simplified tax system of 1% has ceased to operate. And in the future, amounts calculated in relation to the minimum wage will need to be paid to the main KBK, which is intended for crediting tax at a rate of 15%. Apart from the above changes, there have been no other amendments for entrepreneurs working on a simplified basis.

Having reconsidered the possibility of not submitting a simplified declaration for businessmen, the fiscal authorities offered an alternative option. Calculate tax according to the simplified tax system automatically; in this situation, you only need to pay taxes.

Based on the 2021 tax law, the conditions for filing a simplified return apply as follows:

• Legal entities are given 3 months, until March 31;
• April 30 for individual entrepreneurs.

The report is provided once a year. The day of the last payment of the final tax is the day the report is submitted to the Federal Tax Service. Analyzing the latest amendments, we can say for sure that legislators have increased the size of indicators for the transition and use of simplification (income, cost of operating systems, number of personnel). The obligation to pay the minimum tax on a separate BCC was also removed. Otherwise, the requirements for using the simplified tax system have not changed.

From what period will the simplified taxation system (USN) declaration be cancelled?

There is no need to wait for the cancellation of the declaration under the simplified tax system for 2021 - the bill, which has not entered into force, does not have time to change the rules for the past tax period. All “simplified” employees should report for 2021 within the time limits specified in paragraph 1 of Art. 346.23 Tax Code of the Russian Federation:

• for organizations - no later than March 31, 2021;
• for entrepreneurs – no later than April 30, 2021

It is assumed that the declaration under the simplified tax system will be canceled in 2021, starting from the 2nd half of the year, and only for those who notify the fiscal authorities of their decision. The exact date of application of the new law will be known only after the final approval and publication of the document.

How

A notification of the transition to tax calculation by the tax authority is sent to the Federal Tax Service through the taxpayer’s personal account (hereinafter referred to as LC) according to the approved format.

Let us immediately note that all communication with the tax office will be only through your personal account.

This notice must contain information about the applicable tax rate and the date from which the taxpayer expresses a desire to transfer the tax calculation to the tax authorities.
Moreover, the date cannot be determined by the taxpayer earlier than the date of sending the specified notification. That is, it will not be possible to switch to a new method retroactively.

Features of working with cash registers

In order for Federal Tax Service employees to be able to independently calculate the tax base and the amount of the fee, they must receive information from the taxpayer about how much money was received by the organization or individual entrepreneur in the process of conducting business.

Therefore, only firms or individual entrepreneurs that follow the new rules for working with the use of cash register systems can count on exemption from drawing up a declaration. Such rules are enshrined in the Order of the Federal Tax Service No. ММВ-7-20 / It was adopted back in April 2021.

From the beginning of next year, simplifiers must make some changes to the details of checks issued to customers. Checks should be punched when performing absolutely any transaction so that tax authorities can correctly determine the tax base necessary to calculate the tax.

Declaration on the simplified tax system.

Before the changes were made, it was not necessary to issue checks if transactions related to the purchase of dividends, the transfer of various contributions, or the payment of fines or penalties by buyers were carried out.

What limit is set when applying the simplified tax system? See here.

Additionally, checks are not required when receiving gratuitous funds or receiving benefits. Due to the new changes, taxpayers are now required to issue checks for all receipts.

This will lead to a significant increase in the load on cashiers, but at the same time entrepreneurs will not have to deal with the preparation of annual reports. Therefore, individual entrepreneurs can save on wages for professional accountants.