Limitation on simplification per year. Income limit when applying the standard system. Other important changes for individual entrepreneurs

All income, both individual entrepreneurs and organizations operating under the simplified tax system, must not exceed the officially established limit.

28.01.2016

The limited amount of income received for such companies and entrepreneurs with a simplified tax system for the reporting period of 2016 is 79 million 740 thousand rubles - order No. 772 of the Ministry of Economic Development of our state dated October 20, 2015.

Everyone who works under the “simplified system” this year should be guided by this limited figure - Tax Code, article No. 346.13, clause 4.1. If this amount of income exceeds this limit, then a mandatory transition to a general tax payment system will follow. This will happen from the moment (namely the quarter) when this exceeding of the limit occurred - letter No. 03-11-06/2/248 of the Ministry of Finance dated January 13, 2014.

Thus, the limitability of income should be calculated by both organizations and individual entrepreneurs for the following objects: income and income “minus” expenses.

Procedure for calculating the income limit in 2016 (according to the simplified tax system)

To calculate the established maximum amount for the limit of income received - 79 million 740 thousand rubles, which makes it possible to use the right to work under the “simplified” scheme in the current year, it is necessary to use all possible profit. This amount of income is usually indicated in the Income and Expense Book in the “Income” column. At the same time, when calculating the individual limit, income for expenses is not reduced.

In the column “Income” (Book of Income and Expenses, Section I, Column 4) all data on incoming income is recorded, which is used in mathematical calculations of the limited amount for companies and individual entrepreneurs using the “simplified” system. From the fourth column you can take information for any reporting period - quarter, six months, nine months, the whole year. This is explained by the fact that the so-called “simplified” people use the cash method to determine income from their activities. That is, only those amounts of money that actually passed through the cash register (received into the current account) are taken into account.

When performing the procedure for calculating the individual income limit in 2016, each “simplified” must take into account the entire amount of income received since the beginning of this reporting period - from 01/01/2016:

• sales revenue (this is money for goods, services sold, etc.);
• non-operating receipts of funds (rent, interest on loans, written off accounts payable due to the expiration of the statute of limitations) - Tax Code, articles No. 346.15, 249, 250;
• receivables that were returned not in cash, but in some other way (using offset of claims) - Tax Code, Article No. 346.17, paragraph 1;
• cash advance amounts - Tax Code, Article No. 346.17, paragraph 1; letter No. 03-11-11/7599 of the Ministry of Finance dated February 24, 2014

Let's consider the following situation as an illustrative example: a “simplified” individual entrepreneur received a certain advance amount, which he included in his income, but over time he was forced to return it for valid reasons. This amount should be excluded from income and accounting, that is, the tax base is reduced by the same figure - Tax Code, Article No. 346.17 and letter No. 03-11-06/2/55215 of the Ministry of Finance dated 10/31/2014.

In the case when a company operating under a simplified system joins another company, it is necessary to calculate the limited amount of income. This is due to the fact that the profit of the merged company after reorganization measures is included in the income of the reorganized company. But a new legal entity is not formed, since the merged company ceases to conduct any activity at all, and all its obligations, along with its rights, are at the disposal of the reorganized one - Tax Code, Article No. 50 (clause 5) and Civil Code, Article No. 57 (clause 4), No. 58 (point 2). That is, if, when recalculating the income limit of a reorganized company in 2016, the figure turns out to be more than 79 million 740 thousand rubles, then you will definitely have to switch from the “simplified” tax system to the general taxation system.

Income not included in the procedure for calculating the limit (for the simplified tax system) To carry out mathematical calculations of the individual income limit figure, you do not need to include income that comes as a result of:

• activities transferred to UTII;
• receipts registered in the Tax Code (Article No. 251);
• dividends (TC, Article No. 346.15 (clause 2, subclause 1) and letter No. 03-11-06/2/19323 of the Ministry of Finance dated May 28, 2013).

Combining the simplified tax system and UTII: how does the income limit work?

In the case of combining the “simplified tax” and UTII, the laws also provide for an income limit, as with the simplified tax system. The figure for this limit is the same - 79 million 740 thousand rubles. But the income calculated according to the simplified tax system does not include the amount of revenue from UTII.

When combining the “simplified system” and the single tax on imputed income, the limit in 2016 is calculated in the same way as for the simplified system: 60,000,000 * 1.329 = 79.74 (million rubles). And income accounting is carried out based on the results of the activities that are involved under the simplified tax system - letter No. 03-11-11/32071 of the Ministry of Finance dated 08/08/2013. That is, the profit from the imputed activity will not affect anything. This means that the easiest way is to keep separate records of income in relation to each type of activity - Tax Code, Article No. 346.26, paragraphs 6-7.

Exceeding the income limit under the simplified tax system: procedure in 2016

In a situation where the income of any “simplified” person in the current year will be more than the officially established limit of 79 million 740 thousand rubles, then a mandatory transition from the simplified tax system to the generally accepted taxation system follows. This can be done from the beginning of the quarterly period when this excess was recorded at the official level - Tax Code, Article No. 346.15, paragraph 4 (that is, the transition from one system to another must be carried out in the quarterly period when the limit was exceeded) .

Such a transition requires action in two main directions:

• pay the state budget for taxes that directly relate to the “simplified tax”;
• submit a declaration under the simplified tax system before the 25th day of the month in which the excess of the limit was recorded - Tax Code, article No. 346.23, paragraph 3.

1. Transition to a common taxation system:

• from the 1st day of the quarter, when the fact of exceeding the income limit was recorded, you need to start calculating general taxes - on profit, on property and VAT;
• maintain tax reporting documentation corresponding to this tax payment system;
• taxes must be paid in a special order for newly registered individual entrepreneurs and newly created legal entities - Tax Code, Article No. 346.13, paragraph 4.

For individual entrepreneurs with a patent: income limit in 2016

For those entrepreneurs who use a system called “patent” in their activities, in 2016 there is also an income limit of 60 million rubles. This applies only to those activities for which the corresponding patents have been acquired. If the limit figure is exceeded in the current year, an official transition to a general system of tax payments is provided, but from the beginning of the tax (reporting) period, which is recorded in the acquired patent - Tax Code, Article No. 346.45, paragraph 6. This means that limited income acquired as a result of the use of patent system, there is no need to index to a deflator coefficient.

The deflator coefficient in 2016 corresponds to 1.329. It is determined at the state level - Order No. 772 of the Ministry of Economic Development dated October 20, 2015, and does not affect the income limit - Tax Code, Article No. 346.45, paragraph 6. But it is taken into account when calculating the amount of potential income of those individual entrepreneurs who operate in the patent system in 2016, that is, the cost of the patent will increase. At the same time, the minimum potential income for the year has no limit, and the maximum is up to 1 million rubles, increased by 1.329 (deflator coefficient) - Tax Code, Article No. 346.43, paragraph 9. Although some subjects of our state are allowed to exceed this maximum from 3.5 up to 10 times for several activities. Taking into account the correction, this maximum will be: 1,000,000 * 1,329 = 1,329,000 rubles - letter No. 03-11-09/69405 of the Ministry of Finance dated January 13, 2015. But the specific figure is set by local regional authorities, who have every right to raise the bar for the maximum potential income from 3.5 times up to 10 (such a jump depends directly on the type of activity of the individual entrepreneur).

The simplified system can be used if the income limits are exceeded by 50 million rubles, and the number of employees is exceeded by 30 people. But you will have to pay tax until the end of next year at increased rates - 8 or 20%. For payers of the simplified tax system with an income object who use online cash registers, reporting will be cancelled.

Basics of the simplified tax system

Of all the preferential tax regimes, it is the most universal. It operates throughout Russia, is available for almost any type of activity, and can be used by both companies and entrepreneurs.

Instead of VAT, corporate income tax or personal income tax on the income of individual entrepreneurs, payers of the simplified tax system calculate a single tax. They choose the rate themselves from two options:

• 6% of income;
• 15% of the difference between income and expenses.

To pay using the simplified system, you must meet certain conditions. Among them:

• limit on the amount of annual income - 150 million rubles;
• the maximum number of employees on average per year is 100 people.

If a company (or individual entrepreneur) goes beyond these limits, it automatically loses the right to apply the simplification. There is a return to the main tax system, and from the beginning of the current year, that is, retroactively.

However, the authorities plan to change this order. It is proposed to rewrite the norms of the Tax Code so that a business does not lose the right to apply the simplified tax system if it violates the established restrictions slightly.

New limits and rates

The main changes for simplifiers in 2020 will be the introduction of additional increased rates:

• 8% of income;
• 20% of income minus expenses.

These rates will be applied when the established limit values ​​are exceeded:

• in terms of income - no more than 50 million rubles;
• by the number of employees - no more than 30 people.

The upcoming changes are presented below.

Source: bill on amendments to Chapter 26.2 of the Tax Code

Note. These innovations have not yet been enshrined in law, but the project is already being prepared for consideration by the Cabinet of Ministers. If it is adopted before the end of this year, the changes will come into force in 2020.

Here's how it will work in practice. Let’s say that an organization using the simplified tax system with a rate of 15% at the end of 6 months of 2020 received taxable income in the amount of 170 million rubles. She did not leave the corridor of 150-200 million, therefore, according to the new rules, she did not lose the right to simplification. But she must pay the advance payment for six months at an increased rate of 20%.

At the same rate, you will need to calculate the advance for 9 months and the tax for the entire 2020. As well as advance payments for periods within 2021. If at the end of the period the company’s income does not exceed 150 million rubles, then it will return to the standard rate. That is, the additional tax payment for 2021, as well as advance payments for 2022, will be calculated at a rate of 15%.

If in 2021 the organization’s income again remains in the range of 150-200 million, it will have to continue to apply the increased tax rate. Well, if at the end of any period the income exceeds 200 million rubles, the company will lose the right to the simplified tax system.

Similarly, tax is paid if the maximum number of employees is exceeded. The rules will apply not only to legal entities, but also to individual entrepreneurs.

For whom reporting will be canceled

One of the changes planned for the near future is the cancellation of tax returns for those companies and individual entrepreneurs who use online cash registers. This is stated in the document “Main directions of budget, tax and customs tariff policy for 2019 and for the planning period of 2020 and 2021” approved by the Ministry of Finance.

Based on the data received from the cash register, the Federal Tax Service will itself calculate the tax amount. And companies and individual entrepreneurs will only have to make payments on time according to the receipts that the tax authority will send to them. Recently, Deputy Head of the Federal Tax Service Dmitry Satin spoke about this - his words are given on the official website of the Tax Service.

As a result, entrepreneurs without employees who use the simplified tax system for “income” and online cash registers will have no reporting left. But the cancellation of the declaration will reduce the burden on organizations and individual entrepreneurs slightly. After all, most of the reporting forms that they submit are related to hired individuals. Subjects should not wait for the declaration to be cancelled.

What else will change in simplification

Management companies and homeowners' associations will be allowed not to include utility payments received from property owners in their income. And, accordingly, do not take into account these same amounts as part of material expenses according to the simplified tax system. Such amendments to the Tax Code of the Russian Federation were approved by deputies of the State Duma.

In 2020, regional authorities will be able to set a zero tax rate for individual entrepreneurs using the simplified tax system for the last time. These are provided for in paragraph 4 of Article 346.20 of the Tax Code of the Russian Federation. They can be introduced for the scientific, social and industrial spheres, as well as for consumer services. In 2020, this list will be supplemented by services providing temporary accommodation (for example, hotels and hostels).

Reporting deadlines

Payers of the simplified tax system transfer advance tax payments for the 1st quarter, 6 and 9 months. When the reporting year ends, a declaration is submitted in which the tax is calculated taking into account the listed advances. It must be submitted to the Federal Tax Service within the following time frame:

• for an organization - no later than March 31;
• for individual entrepreneurs - no later than April 30.

The tax payment deadlines in 2020, taking into account the postponement of holidays, are shown in Table 2.

Select category 1. Business law (239) 1.1. Instructions for starting a business (26) 1.2. Opening an individual entrepreneur (29) 1.3. Changes in the Unified State Register of Individual Entrepreneurs (4) 1.4. Closing an individual entrepreneur (5) 1.5. LLC (39) 1.5.1. Opening an LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing of business activities (13) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll calculation (3) 1.8.2. Maternity payments (7) 1.8.3. Temporary disability benefit (11) 1.8.4. General accounting issues (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (19) 10. Online cash registers (15) 2. Entrepreneurship and taxes (450) 2.1. General tax issues (29) 2.10. Tax on professional income (26) 2.2. USN (50) 2.3. UTII (47) 2.3.1. Coefficient K2 (2) 2.4. BASIC (37) 2.4.1. VAT (18) 2.4.2. Personal income tax (8) 2.5. Patent system (26) 2.6. Trading fees (8) 2.7. Insurance premiums (69) 2.7.1. Extra-budgetary funds (9) 2.8. Reporting (87) 2.9. Tax benefits (71) 3. Useful programs and services (40) 3.1. Taxpayer legal entity (9) 3.2. Services Tax Ru (12) 3.3. Pension reporting services (4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. State support for small businesses (6) 5. PERSONNEL (105) 5.1. Vacation (7) 5.10 Salary (6) 5.2. Maternity benefits (2) 5.3. Sick leave (7) 5.4. Dismissal (11) 5.5. General (23) 5.6. Local acts and personnel documents (8) 5.7. Occupational safety (9) 5.8. Hiring (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of agreements (15) 6.2. Conclusion of an agreement (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. Legislative framework (37) 7.1. Explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activities on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (82) 8.1. Primary documents (35) 8.2. Declarations (25) 8.3. Powers of attorney (5) 8.4. Application forms (12) 8.5. Decisions and protocols (2) 8.6. LLC charters (3) 9. Miscellaneous (26) 9.1. NEWS (5) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal disputes (5)

Hello! In this article we will talk about the limits that allow you to apply the simplified tax system from 2019.

Today you will learn:

1. What are the limits for entrepreneurs on;
2. Which profit items are classified as “simplified” income;
3. In what cases is the right to use the simplified tax system lost;
4. How to switch from simplified tax system to OSN.

simplified tax system and benefits for business

It is beneficial to use the simplified tax system for management, and therefore this is widespread among and. It has several advantages that set it apart from other taxation methods.

Before you start using the simplified tax system, you have the right to choose one of two tax rates:

• 6%, if your activity contains income items and minimizes expenses (in this case, the entrepreneur pays only 6% of the profit amount);
• 15% if the company has both income and expenses (first the difference between the profits and expenses received for the year is calculated, and then 15% is deducted from the amount received - this is the tax payable).

These rates can be differentiated in different regions and reduced to a minimum of 1% for some types of activities.

Business owners using the simplified tax system pay only one tax instead of:

• (for founders of organizations);
• (although there are exceptions. For example, if you enter into a transaction with non-residents, you are still required to pay VAT).

The simplified tax system has a rather simplified reporting system: paying a single tax makes it easier to maintain.

There are also the following features for companies using the simplified tax system:

• You can transfer the payment of insurance premiums, transport tax and other expenses to expenses (for the simplified tax system with a tax rate of 15%);
• The simplified tax system does not limit a company from having a representative office.

What are the restrictions on working with the simplified tax system?

There are plenty of advantages to working with the simplified tax system. To ensure that this tax collection system does not develop into the only one used by taxpayers and does not become the subject of various frauds, the state has developed special limits.

They limit activities on the simplified tax system according to various indicators. If these indicators are outside the norm, then you do not have the right to apply the simplified tax system.

Such limits include:

• The residual value of those fixed assets that are on the balance sheet of the enterprise cannot exceed 150,000,000 rubles. Only depreciable property is taken into account; land and unfinished construction objects are not taken into account;
• To switch to the simplified tax system from the new year (in 2020), your income for 9 months of current activity should not exceed 112,500,000 rubles excluding VAT. The total amount of income is calculated by adding the amounts from sales and non-operating income;
• In order not to lose the opportunity to practice the simplified tax system in 2019, your total annual income should not exceed 150,000,000 rubles.

As you can see, the limits, compared to 2018, remained the same, which will allow more entrepreneurs to remain on the simplified tax system.

However, the deflator coefficient in 2019 was also changed, as in previous years, amounting to 1.518. It is a special index that annually increases the possible income under the simplified tax system and the income for switching to the simplified tax system.

For example, in 2016 the index rate was 1.329. This means that the amount of approved income for 2016 increased from 60,000,000 rubles to 1.329*60000000 = 79,740,000 rubles. And the amount for switching to the simplified tax system increased from 45,000,000 rubles to 1.329 * 45,000,000 = 59,805,000 rubles.

Since 2017, the deflator has stopped changing. Restrictions on its use have been introduced for the next three years, until 2020. This means that the approved income limit will not be indexed, and its value will remain unchanged for three years.

It is important to take into account that restrictions on joining the ranks of the “simplified” are associated not only with the company’s income. If your company employs more than 100 people, you will not be able to apply the simplified tax system even if you comply with the amount of income.

Income limit

There is a limit of 150,000,000 rubles, which applies to the annual income of an individual entrepreneur or company. This means that exceeding this mark by at least a ruble during a quarter, half a year or at the end of the year excludes you from the ranks of the “simplified”.

If the income exceeds 150,000,000 rubles, then you move to the quarter in which the large income was received.

It also happens that the entrepreneur did not notice how the amount of income exceeded the approved amount. This should not be allowed. Check your income every three months so as not to miss the moment of leaving the simplified tax system.

If you, having lost your right to the simplified tax system, did not notify the tax office about this, then get ready to pay the following fines:

• 200 rub. for failure to provide notification that you no longer use the simplified tax system (Article 126 of the Tax Code);
• 5% of the tax amount recorded according to the declaration on OSNO. Penalties will be accrued from the first day following the month established for submitting the declaration (Article 119 of the Tax Code);
• 1000 rub. for failure to submit a declaration.

There will be no penalties for the unpaid amount of tax; the tax office will only charge you a penalty for late payment.

If you notice that your income is becoming “critical”, that is, approaching the threshold of 150,000,000 rubles, and you do not want to switch to the simplified tax system, there are several ways to stay on the simplified tax system.

You can:

• Prevent revenue from flowing in last quarter or accept only those funds that will not exceed the revenue limit (if you know in advance what transactions your company will have with counterparties, try to transfer the profit on them to the next year);
• Draw up a loan agreement(if you have shipped products to a buyer, then you can receive money from him as a loan repayment. That is, you issue a conditional loan to your business partner, which he pays for the supply. Loans are not counted as income on the simplified tax system, and therefore the amount of profit will not increase the limit turnover by income);
• Draw up a commission agreement(for services performed in favor of your counterparty, you can take a commission as an intermediary. Commissions under such an agreement are also not taken into account in the company’s income).

If you want to switch to the simplified tax system from another taxation system, then your income for the previous three quarters should not exceed 112,500,000 rubles. Let us repeat that this rule is only relevant for LLCs.

Is your income less? Then the simplified tax system will definitely suit you. However, you will be able to switch to the new method of taxation no earlier than next year. You will not be able to use this right in the current reporting period.

The activities of the simplified tax system do not provide for a limit on expenses. The only exception is the types of expenses themselves, which are classified as such according to the law.

What income can be taken into account under the simplified tax system?

Any commercial activity involves receiving amounts of income. However, not every profit can be counted as income.

Tax legislation classifies the following amounts as income:

• From sales (revenue in monetary terms, which is received from the sale of your own products or the sale of property rights of the company (for example, you found a buyer for equipment or a plot of land. In this case, payment can even be made in kind));
• Non-operating:
  - income from the activities of the previous reporting period that you have discovered now;
  — purchase and sale of foreign currency (both positive and negative price differences are taken into account);
  - amounts received from;
  — income from deposits, securities;
  — property rights that you acquired free of charge;
  — profit from owning shares in other organizations;
• Income from the simplified tax system must be taken into account in the KUDiR at the time the funds are received at or to the company’s cash desk.

At the same time, there are company incomes that are not taken into account when calculating the limit on the simplified tax system.

These include:

• Mortgaged property;
• Contributions to ;
• Contributions to compensation funds;
• Foreign (provided that they are spent within one year);
• The difference formed during the revaluation of shares;
• Compensation from insurance companies or by court order to the injured party;
• Fines paid to the organization;
• Some from which income tax is written off;
• Winnings (for individual entrepreneurs);
• And others, indicated in articles 224, 251 and 284 of the Tax Code of the Russian Federation.

We take into account the cost of fixed assets

The simplified tax system is suitable only for those individual entrepreneurs and organizations whose residual value of fixed assets does not exceed 150,000,000 rubles. This value is calculated according to accounting standards.

The fixed asset limit should be monitored not only by those organizations that are on the simplified tax system, but also by those that plan to switch to this taxation system. The latter needs to calculate the price of assets as of December 31 of the year preceding the transition to the simplified tax system.

If the OS value limit is exceeded, this will become an obstacle to the application of the simplified tax system.

When the residual value exceeds the established limit of 150,000,000 rubles, the organization is obliged to switch to OSN from the quarter in which the increase in asset value occurred.

The Ministry of Finance does not oblige individual entrepreneurs to keep records of the residual value of fixed assets. However, as soon as an entrepreneur switches to the simplified tax system, the need to calculate the price of assets is assigned to him by law.

Loss of the right to apply the simplified tax system

From the moment the entrepreneur’s income exceeds the mark of 150,000,000 rubles in the current period (for a quarter, half a year or 9 months), the transition to OSN is mandatory.

As soon as the limit has been increased, organizations and individual entrepreneurs switch to OSN from the beginning of the quarter in which the total income exceeded 150,000,000 rubles. To understand whether you meet the limit or not, you will need to calculate your income from the first day of the reporting year.

Let's take an example of the moment an organization loses its right to the simplified tax system.

The company's income for the year was:

Month	Amount, rubles
January	5 500 000
February	7 300 000
March	2 100 000
April	4 800 000
May	17 400 000
June	10 200 000
July	9 900 000
August	31 500 000
September	7 800 000
October	18 600 000
November	32 900 000
December	23 000 000

Amount of income for the year, including the last quarter = 162,400,000 rubles.

The legislator established that those enterprises whose income did not exceed 150,000,000 rubles can remain on the simplified tax system. In our example, the company's total income exceeded this mark. This means that starting from 01/01/2020, the organization is obliged to switch to the OSN and calculate the tax differently.

Let's switch to OSNO

Legislative norms oblige those who switched to OSNO to inform the tax authorities about this within 15 days after the end of the reporting period. Once the transition has taken place, the taxpayer is required to pay all applicable taxes, just like newly registered companies.

If an organization or individual entrepreneur, when switching to OSNO, overlooked the payment of monthly payments, this is not a reason for fines from the tax authorities. As a punishment, penalties will follow in the amount of unpaid tax.

Cashier limits for “simplified”

For every entrepreneur and company on the simplified tax system, there is a legal requirement for cash. It is expressed in the fact that the business owner is obliged to set a cash limit, which is expressed in the maximum possible amount of cash balance at the end of the day.

There is no need to inform banking organizations about excess funds. You must calculate this value yourself and adhere to it on a daily basis.

The cash limit is calculated as follows:

It is necessary to sum up all revenue for any period, but not more than 92 days. The resulting amount must be divided by the number of days in the billing period. Multiply the resulting value by the number of days during which the money is held at the cash desk before being deposited at the bank (usually no more than 7 days). The amount that you calculated is the limit on your cash register.

The settlement scheme must be drawn up in the form of internal documents (order or regulation). It must be followed throughout the operation of the company.

If an organization has separate divisions, then the calculated limit should be the same for all. The exception is those divisions that transfer funds directly to the bank, bypassing the head office.

The income limit for applying the simplified tax system in 2016 was established by order of the Ministry of Economy. To apply the simplified tax system in 2016, income under the simplified tax system must be no more than 60 million rubles, which are multiplied by the deflator coefficient for 2016 (it has not yet been approved at the moment). This is the income limit for applying the simplified tax system in 2016.

Chapter 26.2 of the Tax Code of the Russian Federation contains conditions under which, if violated, taxpayers lose the right to use the simplified system. It says that if income under the simplified tax system exceeds the income limit, then the simplified person must switch to the general regime. The transition to the general regime occurs from the quarter in which the income limit for applying the simplified tax system in 2016 was exceeded.

Calculation of the income limit under the simplified tax system in 2016

When calculating the income limit under the simplified tax system in 2016, the following are taken into account:

income from sales (Article 249 and paragraph 2, paragraph 1, Article 346.15 of the Tax Code of the Russian Federation);

non-operating income (Article 250 and paragraph 3, paragraph 1, Article 346.15 of the Tax Code of the Russian Federation);

advances received by taxpayers who, before the transition to the simplified system, calculated income tax using the accrual method (subclause 1, clause 1, article 346.25 of the Tax Code of the Russian Federation).

When determining income, it is necessary to exclude from them the amounts of VAT and excise taxes (clause 1 of Article 248 of the Tax Code of the Russian Federation).

The income limit does not include:

income received from activities transferred to UTII. This is due to the fact that the income limit, upon exceeding which the taxpayer loses the right to apply the special regime, is established only for income received from simplified activities (letter of the Ministry of Finance of Russia dated May 28, 2013 No. 03-11-06/2/19323);

income actually received at the time of application of the simplified tax system, but taken into account when calculating income tax before the transition to the simplified tax system (for taxpayers who switched to the simplified tax system from the general tax system) (subclause 3, clause 1, article 346.25 of the Tax Code of the Russian Federation);

income provided for in Article 251 of the Tax Code of the Russian Federation (subclause 1, clause 1.1, article 346.15 of the Tax Code of the Russian Federation);

the amount of dividends and interest on state (municipal) securities on which income tax is withheld (paid) at rates of 0, 9 or 15 percent (subclause 2, clause 1.1, article 346.15 of the Tax Code of the Russian Federation and letter of the Ministry of Finance dated October 5, 2011 No. 03 -11-06/2/137).

When calculating the limit, autonomous institutions do not include in their income the subsidies they received for the implementation of state (municipal) tasks (subparagraph 1, paragraph 1.1, article 346.15 and paragraph 3, subparagraph 14, paragraph 1, article 251 of the Tax Code of the Russian Federation).

Which income should be taken into account when calculating the income limit under the simplified tax system in 2016, and which should not?

To calculate the income limit, focus on all the income you received from the business under the simplified taxation system. That is, take into account, firstly, sales revenue - the amounts received for goods, works, and services sold.

Secondly - non-operating income, for example, rent, interest on loans, credits, accounts payable written off due to the expiration of the statute of limitations or for other reasons, etc. (Article 346.15, Article 249 and Article 250 of the Tax Code of the Russian Federation) .

At the same time, do not forget that advances received will also be your income (clause 1 of Article 346.17 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated February 24, 2014 No. 03-11-11/7599). You can take all these amounts from column 4 “Income” of section I of the Book of Income and Expenses. In it, you calculate the totals for the quarter, half-year, 9 months and year on a cumulative basis from the beginning of the year.

But do not take into account income that is not included in the simplified tax base when calculating the limit. In particular, these are receipts provided for in Article 251 of the Tax Code of the Russian Federation, for example loans, credits, collateral, deposits (clause 1.1 of Article 346.15 of the Tax Code of the Russian Federation). As well as dividends received, income accrued (recognized in accounting), but not actually received (Article 41 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated August 25, 2014 No. 03-11-06/2/42282 and dated July 1, 2013 No. 03-11 -06/2/24984).

In a situation where you combine the simplified tax system and UTII, do not include income from activities transferred to “imputation” in the “simplified” limit (subclause 4.1 of article 346.13 of the Tax Code of the Russian Federation). This is explained in the letter of the Ministry of Finance of Russia dated May 28, 2013 No. 03-11-06/2/19323.

If you combine “simplified” and a patent, then take into account the proceeds from these special regimes together (clause 4 of article 346.13 and clause 6 of article 346.45 of the Tax Code of the Russian Federation). That is, sum up the receipts under the simplified and patent systems (letter of the Ministry of Finance of Russia dated May 15, 2013 No. 03-11-10/16830).

Example 1. Determining the income limit for the purposes of applying the simplified tax system

LLC “Uspekh” is engaged in wholesale trade and applies the simplified tax system. During the first quarter of 2016, the company received the following income: revenue from sales - 2 million rubles, income from renting out property - 300,000 rubles, loan received - 200,000 rubles. Let's see how the company's accountant calculated the income limit for the first quarter in order to apply the simplified system.

To calculate the income limit for the simplified tax system, the accountant took into account only sales revenue and income from renting out property. The accountant did not include the amount of the loan received in the calculation, since such income is not taken into account for tax purposes.

The amount of income from the “simplified” system at the end of the first quarter amounted to 2.3 million rubles. (2 million rubles + 300,000 rubles). This value does not exceed the income limit limiting the use of the simplified tax system. This means that Success LLC can continue to operate on a simplified basis.

How to contain your income if it is approaching the limit under the simplified tax system in 2016

If your income is close to the threshold value, then in order not to lose the right to a simplified taxation system, you can minimize it.

What to do if the income limit is exceeded

If in 2016 your income exceeds the established limit under the simplified tax system, or if you violate at least one of the conditions listed in the table below, you will have to switch to the general tax regime. This will need to be done from the beginning of the quarter in which such an excess of income or violation of other conditions occurred (clause 4 of Article 346.13 of the Tax Code of the Russian Federation). In this case, proceed as follows.

1. Notify the tax office of the loss of the right to the simplified tax system. To do this, send a message to your tax office about the loss of the right to use the “simplified tax” in form No. 26.2-2, approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. MMV-7-3/829. This must be done no later than the 15th day of the month following the quarter in which the right to the special regime was lost (clause 5 of Article 346.13 of the Tax Code of the Russian Federation). For example, if you lost your right to the simplified tax system in the second quarter, then the message must be submitted no later than July 15, 2016. You can send a message by mail, electronically via the Internet, or bring it in person to the inspectorate. For ignoring this obligation, tax inspectors may issue a fine in the amount of 5,000 rubles. (clause 1 of article 129.1 of the Tax Code of the Russian Federation). In addition, for this violation, at the request of the inspectorate, the court may hold officials (for example, the head of a company) administratively liable and fined from 300 to 500 rubles. (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

2. Pay the “simplified” (minimum) tax and submit a declaration according to the simplified tax system. Do this no later than the 25th day of the month following the quarter in which you lost your right to the simplified tax system. For example, if you fell off the simplified tax bill in the second quarter of 2016, then pay the tax and submit the declaration no later than July 25. In this case, determine the tax for the period before the quarter in which the limit was exceeded. And pay it minus the advances paid (clause 7 of Article 346.21 and clause 3 of Article 346.23 of the Tax Code of the Russian Federation).

3. Start calculating general taxes (income tax, personal income tax, VAT, property tax) and prepare reports on them. Do this starting from the 1st day of the quarter in which the limit was exceeded (clause 4 of Article 346.13 of the Tax Code of the Russian Federation). Thus, as a general rule, income tax payers make monthly advance tax payments. The exception is those whose sales income for the previous four quarters did not exceed an average of 10 million rubles. for each quarter, and some other companies listed in paragraph 3 of Article 286 of the Tax Code of the Russian Federation are allowed to pay advances quarterly. But for “simplers” who have lost the right to a special regime, the procedure for paying the first advance is the same as for newly created companies - based on the results of the first quarter of activity on the OSN (clause 4 of article 346.13 and clause 6 of article 286 of the Tax Code of the Russian Federation). The payment deadline is no later than the 28th day of the month following this quarter (clause 6 of Article 286 of the Tax Code of the Russian Federation). If you lost the right in the fourth quarter, then the payment deadline is no later than March 28 (clause 1 of Article 287 of the Tax Code of the Russian Federation). Submit the declaration to the Federal Tax Service within the same time frame (clauses 3 and 4 of Article 289 of the Tax Code of the Russian Federation).

If you are an entrepreneur, then pay personal income tax on income from sales no later than July 15 of the year following the reporting year. Submit the declaration no later than April 30 based on the results of the reporting year (clause 4 of Article 228 and clause 1 of Article 229 of the Tax Code of the Russian Federation).

As for VAT, charge this tax from the beginning of the quarter in which you lost the right to use the simplified tax system (clause 4 of article 346.13 of the Tax Code of the Russian Federation). For example, if this happened in the third quarter, then charge yourself VAT from July. Moreover, you will have to pay the tax at your own expense. After all, in your case, the price was initially set without VAT, so you are required to charge tax on top of the price. That is, since the VAT was not paid by the buyer, you must transfer it to the budget from your own money. This conclusion is based on the opinion of tax authorities (letter of the Federal Tax Service of Russia for Moscow dated April 29, 2005 No. 20-12/31025.3) and confirmed by the judges (Determination of the Supreme Arbitration Court of the Russian Federation dated August 7, 2013 No. VAS-9581/13). Please note: starting this year, a new deadline has been established for paying VAT and filing a declaration on it - no later than the 25th day of the month following the tax period - quarter (clauses 1, 4 and 5 of Article 174 of the Tax Code of the Russian Federation). Previously, this had to be done until the 20th inclusive. Moreover, the VAT return can only be submitted electronically. Tax authorities will not accept a paper declaration (clause 5 of Article 174 of the Tax Code of the Russian Federation).

Pay the property tax of organizations within the time limits established by the law of the subject. Submit the declaration no later than March 30 (clause 3 of Article 386 of the Tax Code of the Russian Federation). Transfer the property tax for individuals based on a notification from the Federal Tax Service - no later than October 1 of the year following the expiration (Article 409 of the Tax Code of the Russian Federation). Do not submit a declaration.

Example 2. How to pay taxes when terminating activities using the simplified tax system

Vesna LLC applies the simplified tax system with the object income minus expenses. Based on the results of 9 months of 2016, the company’s income amounted to 100 million rubles. The income limit has been exceeded. Let's see when the company's accountant paid the “simplified” tax and from what moment she began to transfer general taxes.

The advance payment under the simplified tax system for the first quarter of 2016 amounted to 1.5 million rubles. [(30 million rubles – 20 million rubles) x 15%]. The advance payment for the first half of the year, minus the previously paid advance, is 900,000 rubles. [(30 million rubles + 10 million rubles – 20 million rubles – 4 million rubles) x 15% – 1.5 million rubles. ]. The accountant paid the tax under the simplified tax system and submitted a declaration on it no later than October 25, 2016. Starting from July 1, 2016, Vesna LLC became a payer of income tax and VAT. Therefore, in the tax base for these taxes, the accountant took into account income and expenses that arose from July 1, that is, from the quarter in which the right to the simplified tax system was lost.

Table. Conditions for applying the simplified tax system in 2016

Index	Limit value
Relevant for individual entrepreneurs and legal entities
The amount of income received for the reporting (tax) period	60 million rubles, multiplied by the deflator coefficient	Calculate this indicator based on all income from business in “simplified terms”. At the same time, take into account sales revenue and non-operating income. Do not include in the calculation income that is not taken into account under the simplified tax system (clause 4.1 of article 346.13 of the Tax Code of the Russian Federation)
Average number of employees for the reporting (tax) period	100 people	Determine the value by adding the average number of employees, the average number of external part-time workers, the average number of employees performing work under civil contracts (subclause 15, clause 3, article 346.12 of the Tax Code of the Russian Federation, clause 77 of the Instructions, approved by order of Rosstat dated October 28, 2013 No. 428). When calculating, do not take into account citizens working on the basis of copyright agreements (letter of the Ministry of Finance of Russia dated August 16, 2007 No. 03-11-04/2/199)
Residual value of fixed assets**	100 million rubles.	Consider the cost according to accounting data as the difference between the original price of fixed assets and the amount of accrued depreciation. Take into account objects with a useful life of more than 12 months and an initial cost of more than 100,000 rubles. (Subclause 16, Clause 3, Article 346.12 of the Tax Code of the Russian Federation)
Relevant only for organizations
Share of participation of other organizations in the authorized capital of the company on the simplified tax system		Determine the share based on an extract from the Unified State Register of Legal Entities (clause 8, article 11 and article 31.1 of the Federal Law of 02/08/98 No. 14-FZ). Please note that this restriction does not apply to companies listed in subparagraph 14 of paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation. For example, for non-profit organizations, including consumer cooperation organizations and economic societies, the only founders of which are consumer societies and their unions
Availability of branches		Find out information about the presence of branches from the company's charter (subclause 1, clause 3, article 346.12 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated June 29, 2009 No. 03-11-06/3/173). You can have representative offices since 2016

* If these conditions are not met, then from the beginning of the quarter in which the excess occurred, the “simplified” person must switch to the general taxation regime (clause 4 of Article 346.13 of the Tax Code of the Russian Federation).

** The limitation on the residual value of fixed assets upon transition to the simplified tax system is established only for organizations. At the same time, if an entrepreneur exceeds the limit of the residual value of fixed assets, he will lose the right to use the “simplified tax” (clause 4 of Article 346.13 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated January 18, 2013 No. 03-11-11/9).