How to apply correctly for the transition to the USN

The simplified system of taxation is one of the most convenient economic regimes, allowing the maximum reduction of tax deductions. This mode is very convenient for many companies engaged in the provision of services and the sale of goods.

Who can use the USN and how to make the transition

Yurlitsa and individual entrepreneurs, who decided to use a special simplified regime, must meet certain parameters.

The main indicators are:

• The number of employees of the firm should not exceed 100 people.
• The amount of income for the nine months should not be more than 59.805 million rubles (the amount of income for the transition to USNO from the beginning of 2017).
• The residual value of the OS from 2017 should be up to 150 million.

Timeframes for applying for a transfer

The application for the transfer to the USN should be sent to the tax until December 31. In the notification you need to specify the desired object of taxation, the main parameters of income and residual value of depreciable fixed assets. The calculation of the amount of income is made for nine months of this year.

If the company has just registered, then the notice of transfer must be submitted within thirty days, which are calculated from the moment of issue of the registration certificate. Such companies are entitled to apply USN from the date of registration.

Organizations that have lost the right to apply UTII can apply for the transition to the USN from the first day of the month in which the obligation to pay imputed income has expired. If the company goes to the main mode, then it will be possible to return to the simplified system only in a year. A firm that misses the deadline for switching to USN has no right to use special mode until the next deadline for submitting an application.

What are the advantages of the USDO

The simplified system of taxation is a special regime aimed at reducing tax liabilities in small businesses. Companies that choose such a system are exempt from VAT, income tax and property tax. In addition, all individual entrepreneurs are exempted from the calculation of the income tax on income. Other insurance charges of the organization are paid in the general order.

Companies that have switched to simplified tax pay a single tax on one of two rates:

• 6% - the tax base is the income of the firm;
• 15% - with the difference remaining after the reduction of the revenue side by the amount of expenditure.

The application for the transfer to the USN is the official confirmation of the use of a particular rate.

Correctly filling out an application for transfer to the USN

After the submission of application No. 26.2-1, the tax authorities authorize the transfer to the USN. The application form consists of one sheet, so filling it out does not take much time.

Begin to fill in the form from the topmost lines, in which the TIN and the CIO of the company are prescribed. Next, the IFNS code is inserted. If the form is submitted along with the application for registration, in the column the applicant's identification code should be put 1, if the notification is submitted after registration, then the figure 2 is put, while switching from the other mode - 3.

On the form you must specify the initial initials of the IP or the name of the organization. Also, in a separate paragraph, the selected percentage of taxation is indicated (6% of income or 15% of the difference between income and expenditure).

In the next part of the document, subject to doing business, the amount of income received for the previous 9 months, the average number of employees and the value of the property, including depreciation, are filled. If the company has just registered, then in these paragraphs it is necessary to put dashes.

Like any other official document, the application for the transfer to the USN is signed by the director and certified by the seal of the firm.