You will need
- 1. The notice of refusal of USN.
Instruction
1
Voluntarily move to a common system of taxation can only be the beginning of the calendar year (referred to in paragraph 6 of article 346.13 of the Tax code of the Russian Federation). To go with a simplified on the common system of taxationmust submit the tax office a notification that you waive the application of the simplified system of taxation. The notification is in the form 26.2-4, approved by order of Ministry of Russia dated 19 November 2002 № VG-3-22/495. It must be done before 15 January of the year that you refuse to use the simplified system, if you fail to give notice within the prescribed period, to change the system of taxation will be only in the next calendar year. Notification to the tax authorities served either personally or by mail. The date of submission in this case is the one indicated on the postmark of the post office.
2
In order to avoid technical difficulties in advance, specify in contracts, price lists and price tags that the price of your goods (works, services) valid only until 31 December of the current year. After this period, in the performance of the contract the price will be added VAT - 18% of the cost of goods (works, services).
3
Force moving towards a common system of taxation those organizations, the performance of which exceeded the set values. Go on t have in the case, if the income of the organization in the accounting or tax period exceeds RUB 20 million, or in the case where the residual value of the depreciable assets of the organization exceeds 100 million roubles.
4
To transition to a common system of taxation necessary to restore all incoming balances of the tax period, when applied USN. To form the opening balance for the transition date on the basis of, inventory of property and financial obligations or the recovery procedure of the accounting reporting for previous years. Inventory data will serve as the basis for the formation of balances of accounts of accounting of the beginning of the reporting period. The results of the inventory balances are displayed at the beginning of the application is BASED, and on their basis is already starting to be financial statements.
5
Inform the clients about the transition to a common system of taxation, because after you stop using the STS, you automatically become a VAT payer.