Екатерина Уцына
zwolafasola / Depositphotos.com
Вчера вступили в силу поправки в налоговое законодательство, устанавливающие новый срок подачи уведомления при переходе с ЕНВД на УСН (Федеральный закон от 17 февраля 2021 г. № 8-ФЗ).
Те предприниматели и организации, которые в IV квартале 2020 года применяли спецрежим ЕНВД и с 2021 года в связи с его отменой приняли решение о переходе на УСН должны уведомить об этом налоговую инспекцию. Ранее налоговая служба указывала , что направить документы нужно было до 1 февраля 2021 года (письмо ФНС России от 14 января 2021 г. № СД-4-3/119@). Теперь же срок продлен до конца марта.
Форма
СКАЧАТЬ
Уведомление о переходе на упрощенную систему налогообложения (форма № 26.2-1)
Другие формы
Уведомление направляется по форме № 26.2-1 (утв. приказом ФНС России от 2 ноября 2012 г. № ММВ-7-3/829@). Если опоздать с представление документа, то налоговая служба откажет в применении УСН и перейти на упрощенный режим налогообложения можно будет не ранее следующего года (подп. 19 п. 3 ст. 346.12 Налогового кодекса).
Напомним, что согласно установленным правилам налогоплательщик имеет право перейти на упрощенку, если по итогам девяти месяцев 2020 года его доходы, попадавшие под общий режим налогообложения, не превысили 112,5 млн руб.
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