Cancellation of declarations under the simplified tax system “income” in 2021 + quick review of the bill

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.

Conditions for applying the simplified tax system

The legislation establishes certain rules that allow you to work on a simplified basis. In 2021 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.

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

When the simplified tax system was canceled

The introduction of adjustments to tax legislation in 2021 resulted in the abolition of 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.

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.

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 2021. 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.

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.

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15.08.2019

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 2021, 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.

Property tax based on cadastral value

In September 2021, Federal Law No. 325-FZ dated September 29, 2019 was adopted, which, among other changes, significantly expanded the list of objects subject to corporate property tax based on cadastral value. The changes affected paragraphs. 4 paragraphs 1 art. 378.2 Tax Code of the Russian Federation.

Later, the President signed Federal Law No. 379-FZ of November 28, 2019, which clarified the expanded list of objects. Thus, from 2020, the following objects will be subject to taxation based on cadastral value:

• residential premises, garages, parking spaces, unfinished construction projects, as well as residential buildings, garden houses, outbuildings or structures located on land plots provided for private farming, vegetable gardening, horticulture or individual housing construction;
• administrative, business and shopping centers (complexes) and premises in them;
• non-residential premises (offices, retail facilities, catering and consumer services);
• objects of real estate of foreign organizations that do not operate in the Russian Federation through permanent representative offices.

Apparently, the purpose of the innovation is to cover up the gray schemes that companies use to avoid paying property taxes in some cases. So, if a company accounts for an object as a product, then it pays tax, but if it is considered a fixed asset, then it does not pay. The companies took advantage of this loophole. As a result, it turned out that the real estate they bought for resale was considered as a fixed asset and, therefore, did not pay tax on it.

Changes in legislation mean that companies will pay property tax on any housing they own, as well as on garages, buildings on land and other objects listed above.

Who is the initiator of change?

The Ministry of Finance, as part of improving the conditions for doing business, proposed making a number of changes to the Tax Code of the Russian Federation. The draft law being developed has currently passed the anti-corruption examination (the stage ended on December 18, 2019). The head of the Tax Service, Mikhail Mishustin, also agrees with him, who at an extended meeting of the Federal Tax Service board noted that the introduction of new technologies in cash register equipment will reduce the administrative burden on business.

Let us remind you that the law being developed is relevant only for those organizations that use a simplified form with the object “income” and use online cash registers in their calculations, which transmit information about checks and BSO immediately to tax authorities online. The changes are due to take effect on July 1, 2021.

Limits on insurance premiums

The maximum value of the base for calculating insurance contributions for compulsory pension insurance (MPI) and compulsory insurance in case of temporary disability and in connection with maternity will change in 2021. According to paragraphs. 3, 6 tbsp. 421 of the Tax Code of the Russian Federation, it is established annually by the Government of the Russian Federation.

The amount of the base for calculating insurance premiums in case of temporary disability and in connection with maternity is set at RUB 865,000. (Resolution of the Government of the Russian Federation dated November 28, 2018 No. 1426).

The maximum base for calculating insurance premiums for compulsory health insurance is determined for 2021 in the amount of 1,150,000 rubles.

Vacations for individual entrepreneurs and small businesses

In 2021, tax holidays will apply for the last year for individual entrepreneurs registered for the first time on the simplified tax system, which will allow them to apply zero tax rates. You can take advantage of the benefit for no more than two tax periods from the date of registration of an individual entrepreneur. In this case, the entrepreneur’s activities must be related to production, the social sphere or science (it is better to check the details with a specific entity). In addition, there is one more condition, without which tax holidays will not apply: the share of services, work or goods that are subject to a zero tax rate must be at least 70% of the total income of the individual entrepreneur.

A list of subjects where tax holidays apply can be found in this article.

Supervisory holidays will also continue to apply in 2021. Small businesses can safely operate until December 31, 2021, since scheduled inspections against them, as established by Federal Law No. 480-FZ of December 25, 2018, will be prohibited.

Step-by-step instructions for switching from UTII to another taxation system

1. There is no need to submit an application for deregistration as a UTII taxpayer. From January 2021 there will be no “imputation”, so deregistration will occur automatically (see “Cancellation of UTII from 2021: do “imputed” persons need to submit applications for deregistration?”).
2. Choose which tax regime to apply in 2021: basic, simplified, patent, payment of NAP or Unified Agricultural Tax.
3. If the choice fell on PSN for some types of activities, decide whether OSNO, “simplified” or Unified Agricultural Tax will be applied at the same time for others.
4. Those who plan to be on OSNO in 2021 do not need to write an application to switch to this system. The transition will happen automatically.
5. Those who have chosen a different mode (or combination of modes) need to submit an application (notification) to the tax office. For application from January 1, 2021, the simplified taxation system or unified agricultural tax - no later than December 31, 2021. For PSN - no later than 10 working days before the start of using this mode. There are no clear deadlines for switching to paying NTD; you just need to register in the “My Tax” application and wait for a notification from the inspectorate.