13.11.2012
8 November, the Federal Tax Service of the
Russian Federation has published on its official web-site the Order of the Federal Tax Service of
Russia from 02.11.2012 №mm-7-3/829, approving the new forms of documents for the application of the simplified system of taxation. It will enter into force from 1 January 2013.
Now a person, who wishes to go to the simplified system of taxation, shall submit a notification and not a statement, as it was before. Order of the Federal tax service contains the recommended form of the necessary documents. Together with this, a notice may be submitted in any form.
Deadline for the submission of the notification was extended to 31 December inclusive (earlier - from 1 October to 30 November). Also extended the deadline for submission of these notifications for newly created organizations and registered individual entrepreneurs - from 5 to 30 days from the date of statement on the account in tax body.
In addition, the payers of the uniform tax on imputed earnings has the right to switch to the simplified system of taxation from the beginning of the month, when their obligation to pay the unified tax on imputed income was terminated.
As regards the content of the notification, it should contain information about the object of taxation, on the residual value of fixed assets and the amount of income as at 1 October of the year preceding the calendar year, from which the transition to the simplified tax system. Specify in the notification the average number of employees is not required.
Expert’s opinion
Let me remind you that such innovations are a consequence of the adoption of the Federal law of June 25, 2012. № 94-FZ «On introduction of amendments to parts one and two of the Tax code of the
Russian Federation and certain legislative acts of the
Russian Federation».
This law introduces significant changes to the existing special tax regimes. One of the key changes is the possibility of an independent choice of the tax’s type by taxpayers, because now all the tax system will be voluntary, including the unified tax on imputed income. Besides, all of them will be a notification-based procedure of transition.
Nazarova Yulia ( Paralegal of Moscow office Company Honest&Bright)
