The use of the simplified tax system (STS) involves observance of certain limits on income and asset values, as well as a number of other conditions. 2021 the system will be made some changes. They need to know not only those entrepreneurs who already use it, but those who plan for it to go.
The simplified tax system is one of the methods of calculation and tax payment that can be used as individual entrepreneurs, and legal entities. USN is oriented for use by small and medium-sized business, and involves adherence to certain rules. The system regularly undergoes changes aimed at greater simplification and transparency. In 2021 it is planned to implement innovations, however, most of them still do not have documentary evidence.
The increase in limits
2021 begins the indexing of the limit values provided for the simplified tax system, which until that time had been frozen. The new amount will be calculated based on the approved ratio. For 2021 is approved by a coefficient equal to 1. It is, Therefore, for this tax period, the limits remain within the old boundaries:
- income for the tax period is not more than 150 000 000 RUB.;
- residual value of fixed assets (based on the accounting documentation) – no more than 150 000 000.
2021 change limit values based on STS will depend on inflation, on the basis of which will be reviewed the size of the coefficient.
The new rates
In 2021, the Finance Ministry proposes to implement the Federal law for entrepreneurs to the USN, which will help them to continue to use a special mode in the case of minor deviations from the approved conditions. The Ministry proposes to make amendments to the tax code, which imply the use of increased rates to those who have exceeded the income and/or number of employees established for this system. If informed in case of exceeding the permissible limits, the entrepreneur was forced to move on to a different system of taxation, the project of the Ministry for this purpose the following provisions:
- for the object of taxation "incomes" in excess of the limit in the range of 150 to 200 million rubles of the tax rate is set at 8% (instead of 6%);
- for the object of taxation "income minus expenses" in excess of the limit in the range of 150 to 200 million rubles the tax rate is set at 20% (instead of 15%);
- in excess of the number of staff from 100 to 130 persons, the tax rate increases to 8% ("income") and 20% ("income minus expenses") depending on the chosen object of taxation.
Increased rates will be effective in case of excess or profit margin, or number of employees, or for breach of both of these requirements. If you exceed the boundary limits (200 million and 130 employees), the entrepreneur will not be able to continue to use the STS.
In 2021 according to the basic conditions of the simplified tax system tax rate remains between 6 and 15% for "income" and "income minus expenses", respectively. The regional government on its own initiative, can change its size and set within the 1-6% for the object of taxation "income" and 5-15% for the "income minus expenses".
New rates must be applied starting from the quarter in which there was an excess of the limits. For taxpayers with "income" they will act the next quarter. To return to the old rates will be possible when establishing income and the number to the desired level (150 million and 100 people). For taxpayers with "income minus expenses" higher rates will work during the whole tax period, you can return to the set tariffs only since the new year.
The Federal law of the Ministry of Finance is still in the review process and published on the official portal of Federal projects. To read the full text of the proposed revisions to the NC via the link regulation.gov.ru. With the approval of the law it is planned that the changes adopted by the USN will come into force from 1 January 2021.
The cancellation of the Declaration
Talking about the lifting of the declarations for individual entrepreneurs, going for a long time. In an interview for the program "Taxes" Deputy head FNS Dmitry Satin, said that in 2021 for users USN-online is much simpler statements. The corresponding news was also published on the official website of the FTS in August 2020. The use of online CCP allows you to create reports automatically and send it to the tax authority by means of telecommunication communication channels. The use of modern technologies simplify the way of paying taxes, it saves time. The statements created on the basis of data which are received to the tax authority through the online TCC, where the calculated tax amount and sent the taxpayer.
However, the cancellation of the Declaration by the USN in 2021 is only a statement of intent tax service to simplify the process of business administration. To talk about the implementation of this project will be possible after the preparation and approval of an appropriate legislative framework.
While the method and timing of reporting for the year 2020 remain the same:
- organizations the Declaration is submitted until 31 March 2021;
- SP – 30 APR 2021.
The conditions of transition in 2021
Entrepreneurs that use the existing tax regimes, can go to the USN, under the following conditions:
- the transition is only possible with the new tax period, i.e. 2021;
- a notice (application) must be submitted to the tax authority (at the place of performance for legal. persons and the place of registration – for sole proprietors) before the new tax period, i.e. until 31 December 2020;
- the organization must meet the conditions which are applicable to USN (limits on income and number of employees, no of branches, the share of participation of other organisations exceeds 25%);
- OOO may submit a notification about the transition to USN in 2021, if at the end of 9 months 2020, the income of the organization did not exceed 112 500 000 RUB.;
- the transition from PT to STS at the beginning of the same month in which ends the obligation to pay this tax (the notification of move must be submitted to the tax authority not later than 30 days after the termination of this charge).
If the sole proprietorship or the legal person, the taxpayer can immediately apply on the use of the USN along with a package of documents for registration. Or it may do so within 30 days after submission of the main documents for registration.
Cancel whether on Declaration by the USN in 2021: video