Cancellation of the declaration for the simplified tax system

How do they submit declarations under the simplified tax system now?

All simplifiers are required to submit a declaration annually under the simplified tax system. The deadline for organizations is March 31 of the next year (taking into account the postponement - 06/30/2020). For entrepreneurs - April 30 of the next year (taking into account the postponement - 07/30/2020) (Article 346.23 of the Tax Code).

Also, all simplifiers are required to fill out the Income and Expense Accounting Book. The book of accounting for income and expenses is intended for the correct formation of the tax base for taxes during simplification. Therefore, it is not necessary to reflect business transactions that do not affect the calculation of tax. This follows from the provisions of Article 346.24 of the Tax Code.

Cancellation of the simplified tax system from 2021: what caused such rumors

The fact is that from the beginning of 2021, a new law No. 266-FZ of July 31, 2020 on changes made to a number of articles of the Tax Code of the Russian Federation regulating the use of the special regime of the simplified tax system comes into force. The adopted new rules will require careful study, but of course, we are not talking about the final abolition of this regime.

Key points that will be affected by changes in 2021:

Exceeding the established limits on income (150 million rubles/year) and the number of employees (100 people) previously led to the automatic transfer of an enterprise or individual entrepreneur to the OSNO regime. Starting from 2021, transitional provisions will be introduced for “simplified workers” who have exceeded the specified limits: they will continue to apply the simplified tax system, but only until their income exceeds 200 million rubles and the number of employees is 130 people.
In the transition period, the tax will have to be paid at increased rates: instead of 6% in the “Income” system – 8%, and instead of 15% in the “Revenue minus expenses” mode – 20%, i.e. tax rates will become differentiated depending on the main basic indicators.
It will be necessary to apply increased tax rates from the beginning of the quarter in which the basic values were exceeded (both or one of them), i.e., income exceeded 150 million rubles, and the number of employees exceeded 100 people.
Exceeding the “border” restrictions (200 million rubles in terms of income and 130 people in terms of number) will lead to a forced transition to OSNO. The taxpayer will lose the right to use the simplified tax system in the quarter when any of the specified limits is exceeded. He will be able to return to the simplified taxation system again no earlier than in a year and provided that the necessary conditions for the transition to a simplified system are met. If these limits are not exceeded, the right to a “simplified tax” next year will remain.
The advance payment in the transition period will have to be calculated by offsetting previous advance payments without adjusting them. Tax payments during the transition period will be calculated according to the following rules:

Determine the size of the tax base for the entire period preceding the quarter in which the basic limits were exceeded, and calculate the amount of tax on it (6% or 15%);
Determine the base for the reporting period - calculate the base for the entire tax period, reduce it by the size of the base calculated at standard rates, and charge the tax at a higher rate for the remainder - 8% or 20%;
The sum of the two totals will be the tax amount for the entire period.

In addition to these transformations, Law No. 266-FZ provides for the following:

The regions retain and extend until 01/01/2024 the right to introduce tax holidays for individual entrepreneurs.
For the simplified taxation system “Income minus expenses”, a norm is established that supplements clause 2 of Art. 346.18 of the Tax Code of the Russian Federation: if expenses for a reporting/tax period exceed income, the tax base in this period is considered equal to zero. The right to carry forward losses for this regime is retained.

Cancellation of reporting under the simplified tax system from 2021: the goal of the Ministry of Finance

An important amendment planned by legislators from 2021 is the abolition of the tax return for taxes paid in connection with the application of the simplified taxation system. The cancellation of the declaration under the simplified tax system should affect simplifiers with the object of taxation “income”.

A project was published on the website of the Ministry of Finance to cancel the declaration under the simplified tax system for taxpayers with the object of taxation “income” who use online cash registers (subclause 3.1 of clause 3 of the Project of the Ministry of Finance of Russia of the main directions of budgetary, tax and customs tariff policy for 2021 and for the planning period 2021 and 2021 as of 07/11/2018).

See the Ministry of Finance website

See the bill at the development stage of the Ministry of Finance

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

August 21, 2019

Which entrepreneur has not at least once dreamed that he would no longer submit declarations, frantically looking for the cause of the error or the missing amount?
Now imagine that your dream will soon come true and you won’t have to report for this year. Jokes aside, for some people the need to submit a tax return under the simplified tax system (simplified taxation system) will actually be canceled in 2021. This has already been confirmed by the Ministry of Finance and the Federal Tax Service of Russia. Who does this concern?

Last year, the Russian Ministry of Finance published the Main Directions of Tax Policy for 2019-2021. Where it was mentioned that it is planned to cancel the obligation to report under the simplified tax system for companies with the object “income” and using cash register equipment that ensures the transfer of fiscal data to the tax authorities online. Later, the head of the Federal Tax Service of Russia, Mikhail Mishustin, gave his comment on this matter at the board of tax authorities. He noted that a bill on canceling the submission of a declaration under the simplified tax system and maintaining an income book will soon be considered. Thanks to this, 800 thousand simplified workers will be able not to submit reports under the simplified tax system. Inspectorates will receive information for calculating tax using online cash desks.

New mode “STS-online”

Now there are more and more conversations on this topic. The other day, on one of the federal television channels, Deputy Head of the Federal Tax Service of Russia Dmitry Satin spoke about the plans to upgrade the simplified system. This is when an entrepreneur will soon be able to choose the “STS-Online” mode for himself, and the tax authority will calculate the tax for him based on information from the online cash register. This is a plus for both individual entrepreneurs and tax authorities.

The tax office will independently calculate the amount of tax based on the data transmitted by online cash registers and send a notification for payment

Relaxations in administration became possible thanks to modern technologies, which the Federal Tax Service of Russia has been actively implementing for several years. Ease of registration, payment of taxes and communication with the inspectorate are priority issues for businesses that the Federal Tax Service takes into account when implementing the “STS-online”. Indeed, with the introduction of online cash registers, tax officials can track all receipts of money into the cash register and into the taxpayer’s current account. This means that inspectors will be able to themselves calculate the tax that such taxpayers must pay and check how correctly it was paid. In this case, according to officials, there is no longer any need to submit reports.

Results:

A new “STS-online” mode should appear.
Those who can comply with it will not submit reports and the inspector will calculate the tax. Most likely, it will affect those simplifiers who have chosen the “income” object and use an online cash register. For simplifiers with the object “income minus expenses”, the obligation to submit a declaration under the simplified tax system is unlikely to be cancelled. The fact is that even if they use an online cash register, it is more difficult for them to calculate taxes. After all, they reduce income for expenses from the approved list, and inspectors do not have data on these expenses.
Starting with reporting for 2021, the declaration under the simplified tax system will be canceled only when using an online cash register with the transfer of checks to the Federal through a fiscal data operator
. If the cash register operates offline, there will be no exemption.
It is not yet known exactly for whom the declaration under the simplified tax system will be cancelled: for organizations and individual entrepreneurs (IP) or only for individual entrepreneurs. But recently, officials have been mentioning the word “entrepreneurs”
. We are waiting for the text of the bill with amendments to the Tax Code of the Russian Federation, which, we think, will not take long to arrive.

What the Ministry of Finance wants to do

Simplified residents who have switched to the new “STS online” regime do not submit annual declarations.

For this purpose, the Ministry of Finance plans to introduce a new online simplified taxation system. It will be available to those taxpayers who use online cash register systems. These organizations and individual entrepreneurs will not file a tax return and fill out the Account Book. At the same time, they conduct all income through an online cash register and transmit information to the Federal Tax Service. To switch to the new regime, simplified residents will have to submit a special application to the Federal Tax Service.

Those taxpayers who have switched to the new online simplified tax system regime will not be able to submit a tax return under the simplified tax system. They will have to report all income, not just cash, on an online cash register. But they won’t have to keep a record book.

Latest news: it is expected that ordinary simplified people will be able to switch to the new simplified tax system online from July 1, 2021.

How to refuse to submit a declaration

The law, which will come into force on July 1, 2021, implies that an organization or entrepreneur using the simplified tax system with the object “income” can submit a special notification to the tax office that it is transferring the tax calculation to the inspectorate, indicating the date of transfer of the calculation. This notification can be sent using an electronic form through the personal account of the Federal Tax Service. The date of transition to such a calculation cannot be earlier than the date of notification. Before the transition date, the organization will have to submit a declaration under the simplified tax system and keep a book of income and expenses.

Official bill to cancel declarations

Also on topic:

Transition to the new simplified tax system online mode

On December 2, the Russian Ministry of Finance officially published the bill “On Amendments to Ch. 26.2 of the second part of the Tax Code of the Russian Federation,” which abolishes reporting under the simplified tax system. It is known that it has already been submitted to the Government of the Russian Federation.

According to it, from July 1, 2021, payers of the simplified tax system with the object “income” who use online cash registers will be exempt from submitting tax returns and maintaining a book of income and expenses.

The tax authority, based on the calculation data recorded in the online cash register, independently calculate the amount of tax and advance payments for simplified taxation system payers.

Accounting for other income (outside the cash register) will be carried out at the choice of the simplifier: using the cash register or your personal account on the Federal Tax Service website.

Accounting for income in your personal account also gives you the right to choose :

for each settlement with the buyer (client);
according to the summary calculation for the tax (reporting) period (must be sent no later than the 9th day of the month following the tax (reporting) period in which the specified income was received).

Accordingly, the amount of tax payable by the Federal Tax Service will be calculated on the basis of information received from the cash register and received through the taxpayer’s personal account.

To switch to a new tax calculation procedure, an organization or individual entrepreneur must send an electronic notification of such a decision through your personal account. Then, at the end of each tax (reporting) period, a notification about the amount of tax (advances on it) to be paid will be received via the personal account.

The payment deadlines are the same: the tax itself - no later than March 1 of the next year, advance payments - no later than the 25th day of the first month of the next quarter.

About the initiative

The fact that reporting for entrepreneurs using digital services needs to be simplified or abolished was stated back in March 2021 - in the message of the President of Russia V.V. Putin to the Federal Assembly. Further, the issue was actively discussed with representatives of the Ministry of Finance and the Federal Tax Service of Russia. As a result of elaborating the initiative, President Putin decided to cancel the declaration under the simplified tax system. But not all taxpayers receive such relief.

The bill on the abolition of the declaration under the simplified tax system (project ID 04/13/12-19/00098016) was published on the ]]>federal portal]]> regulations on December 12, 2021. Currently, an anti-corruption examination is being carried out on it, then the document will go to consideration to State Duma deputies.

The text introduces changes to the current Chapter 26.2 of the Tax Code of the Russian Federation, allowing simplifiers with the object “income” who use online cash registers to refuse reporting under the single simplified tax.