How to proceed with the USN in General

The application form on the transition to the General regime of taxation to the simplified taxation can be taken in its tax office. This document is required to be filled in, signed by the owner or the head of the institution and stamped if available.
The law allows you to voluntarily switch from the simplified system in shared mode with the beginning of the year provided that the request will be forwarded to the tax office no later than 15 January of the same year. If the application is sent after this date and there is no reason for the loss of the right to the simplified scheme, the entrepreneur or company will have the right to go to the General regime as from 1 January next year.

The statement about the transition to the General regime of taxation with simplified can be attributed to the tax, the service address of registration of an entrepreneur or legal address of the company in person or send it by mail.
In the first case, you need to remove a copy of the application and to ask employees to do inspections on it a mark of acceptance.
Second, you must send the document by registered mail with a list of enclosures. Before sending do not rush to seal the envelope. After all, your inventory should assure the head of the liaison office. And for him to do this to see the contents of the envelope. The date of notifying the tax office of the change of regimeand taxation shall be the date of sending the letter. He confirmed receipt, which you will receive in the mail.

In the case of loss of the grounds for application of simplified taxation (for example, the annual income exceeded 60 million rubles) the sequence of actions is the same. But wait for the beginning of next year to transition to shared mode is not necessary. In this case, an entrepreneur or firm must move to a common mode, since the beginning of the quarter in which it has lost the grounds for application of simplified system of taxation, and to notify their tax office.