You will need
- - notification of transition to the simplified taxation system in the form № 26.2-1;
- - Declaration of the simplified tax system;
- - documents for registration of cash register;
- - information about the average number;
- - report 2-NDFL;
- - financial statements for the company.
The use of STS has a notification character. This means that by default, all organizations and individual entrepreneurs apply BASED. In order to start using the STS, you must submit a notification of transition to simplified tax system the tax. This can be done when registering a new business and go with another tax regime (UTII, or BA) next year. In the latter case, it is important to have time to apply until 31 December of the previous year.
SP and OOO at work on USN is not required to file during the year no documents in the tax. Declaration on the USN for rent for the year to 31 March.
Statements which shall, on the application of STS depends on the form of ownership. LLC, in addition to the Declaration on the USN, starting in 2013 needs to keep accounting in full and return it to the IRS within 90 days after the end of the year. These documents include the balance sheet and statement of profit and loss.
The IPS and LLC have until 20 January to submit reports on the average number and before April 1, to provide the tax reporting under the form 2-NDFL, which contains information about accrued and paid personal income tax for hired employees.
When the USN operates the cash method of recognizing income. This means that either you must make all payments by Bank transfer, or use the cash register. For cashless payment need account for the new rules to inform the tax office about his discovery is not necessary, the banks will pass this information independently. If you plan to take cash from the public, then you must register the cash register in the tax, providing a full package of documents (passport to the CCP, the contract with TEC, lease agreement, etc.).
SP and OOO needs throughout the year to keep a book of account and income and expenditure. Under the simplified tax system"income" (6%), it is necessary to record all cash receipts from customers. When applying the simplified tax system"income minus expenses" (15%) you also need to keep records of all costs associated with doing business. Under the new rules to assure the book tax is not necessary, but the staff on it may require at any time.
To the company or entrepreneur was able to apply the simplified tax system, they must meet a number of conditions. In particular, to have a number of employees to 100 people, an annual income of 60 million R. the Value of fixed assets in such companies may not exceed 100 million rubles.
Before moving to the USN it is necessary to analyze or predict the structure of own revenues and expenses. If the share of expenditures in the structure of revenue more than 70%, it is better to stay on the USN with the object of taxation "income minus expenses". But it is important that these costs were economically justified and documented. If the share of expenditure is insignificant (for example, businesses engaged in the provision of services), it is better to choose the simplified system of taxation with "income" that paid 6% of revenue.