Tax authorities will calculate your tax according to the simplified tax system: details of the new project

The essence of the amendments

The main essence of the amendments is the cancellation of the declaration under the simplified tax system with the object “income” for those taxpayers who use online cash registers.
Let us remind you that tax officials have been talking about this revolutionary innovation for a long time.

Thus, the deputy head of the Federal Tax Service, Dmitry Satin, said back in the summer that an upgrade of the simplified tax system is planned, during which the entrepreneur will soon be able to choose the “so-called simplified tax system online mode.”

“The simplified procedure has been simplified, and this is a plus for both business and the tax authorities,” said the taxman.

Previously, the head of the Federal Tax Service, Mikhail Mishustin, has repeatedly stated that declarations under the simplified tax system have already been cancelled.

Let us add that the Ministry of Finance announced the abolition of the obligation to provide a tax return to taxpayers using the simplified tax system in the Draft Main Directions of Budget, Tax and Customs Tariff Policy for 2022 and for the planning period of 2022 and 2022.

Back in March 2022, the President of Russia, in his message to the Federal Assembly, announced the need to completely abolish reporting for individual entrepreneurs who use digital technologies.

But let's get back to the project. What's new for the simplifiers? We tell you who, when and how is exempt from filing declarations.

Conditions for applying the simplified tax system

The legislation establishes certain rules that allow you to work on a simplified basis. In 2022 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.

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.

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 2022, 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.

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 2022. 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 is simplified taxation reporting submitted now?

Taxpayers using the simplified tax system submit year-end declarations (clause 1 of article 346.23 of the Tax Code of the Russian Federation):

• until March 31 of the following year - organizations;
• until April 30 of the following year - individual entrepreneur.

To control the correctness of calculation of the tax base, they keep a book of income and expenses (Article 346.24 of the Tax Code of the Russian Federation).

Extension of tax holidays on the simplified tax system

For five years, from 2015 to 2022, Russia had a tax holiday program for individual entrepreneurs. This means that individual entrepreneurs’ income for certain types of activities was taxed at a zero rate for two tax periods. Moreover, it was necessary to declare the transition to the simplified tax system immediately after state registration.

Law No. 266-FZ dated July 31, 2020 extended the federal tax holiday program until 2024. However, in order for an individual entrepreneur to be able to work within the framework of the simplified tax system at a zero rate, it is necessary to adopt new regional laws.

How will the increased rates be applied?

These rates will apply to the tax base for the entire year only if income or the number of employees exceeded the limits already in the first quarter. In other cases, regular rates will need to be applied to the base calculated for the reporting period prior to the quarter in which the excess occurred.

Increased rates will apply to the difference between the base determined for the reporting or tax period and the base calculated for the period preceding the quarter in which the excess was allowed.

If the new limits are exceeded, the taxpayer will be considered to have switched to the general regime from the beginning of the quarter in which the excess occurred.

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 2022 - 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 2022 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, 2022;
• for entrepreneurs - no later than April 30, 2022.

It is assumed that the declaration under the simplified tax system will be canceled in 2022, 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.

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

Those payers of the simplified single tax who simultaneously:

• apply the simplified tax system with the object of taxation “income”;
• use online cash registers.

The bill provides for the opportunity for such taxpayers to transfer the right to calculate single tax amounts (advance tax payments) to the tax authority. According to the deputy head of the Federal Tax Service of Russia, Dmitry Satin, we are talking about the “so-called simplified tax system online mode,” similar to the one currently used by self-employed citizens and payers of professional income tax.

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 2022 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.

Where it all started

On February 15-16, 2022, the Sochi-2022 forum took place. As a result of the forum, the Prime Minister of the Russian Federation Dmitry Medvedev gave the ministers a whole list of instructions - Instruction of the Government of the Russian Federation dated March 1, 2022. NDM-P16-1131 “Instructions based on the results of the Russian Investment Forum “Sochi-2022”. This list of instructions included an instruction to the Ministry of Finance and the Ministry of Economic Development to draw up and submit a draft federal law that would simplify tax reporting for certain categories of individual entrepreneurs and legal entities when they use online cash registers. The deadline for execution of the order was set as April 25, 2022.

Important! The Prime Minister instructed to develop a law to simplify reporting for business entities using online cash registers.

When the simplified tax system was canceled

The introduction of adjustments to tax legislation in 2022 abolished 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.