Q: When you open a business as the tax system was chosen USN. Under this system has not worked for two years now. Now I want to go to UTII. How to do it? Answer: If your activity falls under a particular paragraph 2 of Article 346.26 of the Tax Code of the activity, then go you just can not, and are obliged to do so. Go as a simplified tax system to another mode can be the beginning of the calendar year by notifying the tax authority no later than 15 January of the year in which the suspect to move to a different tax regime (Section 6 of Article. 346.13 Tax Code). The form of notice approved by the order of 13 April 2010 N MMV-7-3/182 @. Until such application must perform the duties of providing the appropriate tax reporting. Download forms and documents Sticky: SST gives the right to use certain benefits in the calculation and payment of taxes and UTII - the duty of the taxpayer, to pay certain taxes, so shut the simplified "we would not recommend, hand over" zero "declaration of a stock can be useful in future . Reason: Chapter 26.2. SIMPLIFIED TAX Section 346.13. The procedure and conditions for the start and end the use of a simplified system of taxation 1. Organizations and individual entrepreneurs who have expressed a desire to move to a simplified taxation system, serves in the period from 1 October to 30 November in the year preceding the year from which taxpayers go to a simplified system of taxation, the tax authority for its location (residence) of the statement. In this case, the organization in a statement on the transition to a simplified taxation system to report the amount of income for the nine months of this year. Selecting an object of taxation by the taxpayer before the tax period in which first introduced a simplified system of taxation. In case of change of selected objects of taxation after the application of the transition to a simplified system of taxation the taxpayer must notify the tax authority by 20 December of the year preceding the year in which first introduced a simplified system of taxation. 2. The newly created organization and re-registered individual businessmen who have expressed a desire to move to a simplified taxation system, may apply to move to a simplified taxation system in conjunction with an application for registration with the tax authorities. In this case, organizations and individual entrepreneurs may use the simplified taxation system in the current calendar year since the inception of the organization or from the date of registration of a natural person as an individual entrepreneur. 3. Taxpayers using the simplified taxation system, has no right to the end of the tax period, go to the general regime of taxation, except as otherwise provided in this Article. 4. If at the end of the tax (reporting) period, taxpayer's income exceeds 15 million rubles, or residual value of fixed assets and intangible assets, determined in accordance with Russian legislation on accounting, will exceed 100 million rubles, a taxpayer is deemed to have passed the general tax regime with beginning of the quarter in which there had been this excess. In this case, the amount of taxes payable for the use of general tax regime, calculated and paid in accordance with the legislation of the Russian Federation on taxes and duties for newly created organizations or newly registered individual entrepreneurs. Specified in this paragraph, the taxpayers do not pay the fines and penalties for late payment of monthly payments during the quarter in which these taxpayers have shifted to general taxation. Federal law from 29.12.2004 N 205-FZ, which comes into force one month after its official publication, but not before the 1 st day of the next tax period for the unified tax payable when applying the simplified taxation system, paragraph 5, 346.13 after the phrase "tax regime", the words "carried out in accordance with paragraph 4 of this article; words," in which his income exceeded the limits established by paragraph 4 of this article, "are excluded. 5. The taxpayer is obliged to inform the tax authority on the transition to a common tax regime within 15 days after the reporting (tax) period in which his income exceeded the limits established by paragraph 4 of this article. 6. A taxpayer using the simplified taxation system may move to a common tax regime since the beginning of the calendar year by notifying the tax authority no later than 15 January of the year in which he suggests to go to the general tax regime. 7. A taxpayer who transferred from a simplified system of taxation to general taxation, may again go to the simplified tax system no earlier than one year after he lost the right to use the simplified taxation system. Chapter 26.3. The taxation system in a single tax on imputed income for individual activities Article 346.26. General Provisions 1. The taxation system in the form of a single tax on imputed income for certain types of activity established by this Code, put into effect regulations of the representative bodies of municipal districts, counties, laws, federal cities of Moscow and St. Petersburg and is used along with the general system of taxation (hereinafter this chapter - the general regime of taxation) and other modes of taxation prescribed by the legislation of the Russian Federation on taxes and fees. 2. The taxation system in the form of a single tax on imputed income for certain types of activity (referred to in this chapter - the flat tax) may be applied to decisions of representative bodies of municipal districts, urban districts, the legislative (representative) bodies of state authority of federal cities of Moscow and St. Petersburg on the following business activities: 1) the provision of public services, their groups, subgroups, types and (or) individual household services, which are classified according to the All-Russian Classification of services to the population, and 2) the provision of veterinary services, and 3) the provision of services for repair, maintenance and washing vehicles, and 4) services to provide for temporary possession (for use) parking spaces for motor vehicles, as well as for storage of vehicles on the parking fee (excluding parking fines), 5) provision of road transport services for passengers and cargo carried out by organizations and individual entrepreneurs with the right of ownership or other right (use, possession and (or) disposal) is not more than 20 vehicles intended to provide such services, and 6) retail trade, exercised through the shops and pavilions with an area of ??shop floor no more than 150 square meters for each facility, organization of trade. For the purposes of this chapter, retail trade through the shops and pavilions with floor space exceeding 150 square meters for each facility, trade organization, recognizes the type of business activity in respect of which a flat tax does not apply; 7) retail trade, exercised through the facilities of the stationary trade network that does not have trading floors, as well as objects of non-stationary trade network, 8) provision of catering services carried out through the facilities catering to the area of ??the hall for visitors to 150 square meters for each facility, catering. For the purposes of this chapter, the provision of catering services carried out through the facilities catering to the area of ??the hall for visitors of more than 150 square meters for each facility, catering, recognized as a business in respect of which a flat tax does not apply; 9) the provision of catering services made through the facilities catering, no room for visitors, 10) proliferation of outdoor advertising with advertising structures; 11) advertising on vehicles; 12) services of temporary accommodation and living organizations and businesses that use at each facility to provide data services a total area of ??premises for temporary accommodation and lodging not exceeding 500 square meters; 13) provide transmission services for temporary possession and (or) use trade places located in the objects stationary trade network that do not have trading floors, objects, time-dependent distribution network as well as catering facilities that do not have room for visitors, 14) to provide transmission services for temporary possession and (or) use of land for the placement of objects and the non-stationary trade network, as well as facilities catering.
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