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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Автор старается оставаться нейтральным, предоставляя информацию, не оказывающую явного влияния на читателей.
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Автор предоставляет дополнительные ресурсы для тех, кто хочет углубиться в изучение темы.
It’s going to be end of mine day, but before end I am reading this impressive post to improve my knowledge.
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Мне понравилась объективность автора и его стремление представить все стороны вопроса.
Отличная статья! Я бы хотел отметить ясность и логичность, с которыми автор представил информацию. Это помогло мне легко понять сложные концепции. Большое спасибо за столь прекрасную работу!
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Статья содержит обширный объем информации, которая подкреплена соответствующими доказательствами.
Автор старается подойти к теме без предубеждений.
Я очень доволен, что прочитал эту статью. Она не только предоставила мне интересные факты, но и вызвала новые мысли и идеи. Очень вдохновляющая работа, которая оставляет след в моей памяти!
Спасибо за эту статью! Она превзошла мои ожидания. Информация была представлена кратко и ясно, и я оставил эту статью с более глубоким пониманием темы. Отличная работа!
Автор статьи представляет информацию в четкой и нейтральной форме, основываясь на надежных источниках.
Статья представляет анализ различных точек зрения на проблему.
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Мне понравилась глубина исследования, представленная в статье.
Heya just wanted to give you a brief heads up and let you know a few of the images aren’t loading properly. I’m not sure why but I think its a linking issue. I’ve tried it in two different internet browsers and both show the same outcome.
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Автор старается оставаться объективным, что позволяет читателям самостоятельно оценить представленную информацию.
Статья представляет все ключевые аспекты темы, обеспечивая при этом достаточную детализацию.
Статья помогла мне расширить свои знания и глубже понять рассматриваемую тему.
Автор представляет анализ основных фактов и аргументов, приводя примеры для иллюстрации своих точек зрения.
Автор статьи предоставляет подробное описание событий и дополняет его различными источниками.
At this time I am going away to do my breakfast, once having my breakfast coming yet again to read other news.
Это способствует более глубокому пониманию темы и формированию информированного мнения.
Heya this is kind of of off topic but I was wanting to know if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding experience so I wanted to get guidance from someone with experience. Any help would be greatly appreciated!
Читатели имеют возможность самостоятельно проанализировать представленные факты и сделать собственные выводы.
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Читателям предоставляется возможность обдумать и обсудить представленные факты и аргументы.
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Я оцениваю тщательность и качество исследования, представленного в этой статье. Автор предоставил надежные источники и учел различные аспекты темы. Это действительно ценный ресурс для всех интересующихся.
Hello just wanted to give you a quick heads up. The text in your article seem to be running off the screen in Ie. I’m not sure if this is a formatting issue or something to do with web browser compatibility but I thought I’d post to let you know. The layout look great though! Hope you get the issue fixed soon. Many thanks
Статья предлагает различные точки зрения на проблему без попытки навязать свое мнение.
Статья содержит ссылки на актуальные и авторитетные источники, что делает ее надежной и достоверной.
Автор статьи постарался подать информацию без предвзятости, приведя разные аргументы и точки зрения.
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Статья содержит достаточно информации для того, чтобы читатель мог сделать собственные выводы.