Instruction
1
Determine how suitable for your business the transition from the simplified tax system on system of the payment of value added tax. With such transition, the enterprise loses some of the advantages that simplify accounting and making tax payments. The transition to a common system may also require harmonization of relations with suppliers (contractors).
2
Having made the decision to transition from the "simplified taxation" for other taxes, determine it is advisable to do so on their own initiative or you can use the provisions of the law, automatically transforming the company into a common system. In the first case, the entrepreneur has more freedom to change the tax system.
3
If you are planning to move to a common system as they wish, chose the right moment to jump. To make it to the end of the current tax period, the entrepreneur has no rights. You must work the full tax period on the "simplified taxation", and then in the period up to 30 November of the current year submit to the tax authority at the place of registration notification of decision to move to a different tax regime. In this case, the translation into the General system will be made from January 1 next year.
4
The transition from the "simplified taxation" on the common system of taxation can be applied also without the desire of the entrepreneur. Be prepared for this, for example, if at the end of the reporting period, the income of the company will exceed 20 mln. R. Or when the residual value of fixed assets of the taxpayer will be above 100 million R. the Automatic transition will occur from the beginning of the quarter in which one of these parameters was exceeded.
5
If the income of your business exceeds the above-mentioned indicators, within 15 days after the end of the reporting period report on the transition to General taxation system to the appropriate taxing authority. To do this, use a special form of notification of loss of entitlement to the use of "simplified taxation".
6
Moving from the simplified system to another taxation regime, keep in mind that when a reverse transition to the "simplified tax system" can be made not earlier than one year after the loss of the right to use the USN.