Граждане могут продолжать применять НПД и после регистрации ИП

Екатерина Уцына

Граждане могут продолжать применять НПД и после регистрации ИП
SarkisSeysian / Depositphotos.com

Нормами налогового законодательства определено, что плательщиками НПД признаются физлица, в том числе и ИП, перешедшие на спецрежим (ч. 1 ст. 4 Федерального закона от 27 ноября 2018 г. № 422-ФЗ, далее – Закон № 422-ФЗ). При этом, как подчеркивает налоговая служба, при регистрации физлица в качестве предпринимателя статус налогоплательщика НПД не утрачивается (письмо ФНС России от 25 ноября 2021 г. № СД-4-3/16437@).

Если же предприниматель решил применять другие спецрежимы или ведет деятельность, доходы от которой облагаются НДФЛ, то применять НПД он не вправе (п. 7 ч. 2 ст. 4 Закона № 422-ФЗ). Так, например, если физлицо, применяющее спецрежим НПД, зарегистрировался в качестве ИП и представил уведомление о переходе на УСН, то он перестает соответствовать условиям применения НПД и признается налогоплательщиком, перешедшим на УСН с даты постановки его на учет в налоговом органе, указанной в свидетельстве о постановке на учет. Напомним, что уведомить о переходе на УСН нужно не позднее 30 календарных дней с даты постановки на учет (п. 2 ст. 346.13 Налогового кодекса).

Однако, как поясняет налоговая служба, если после представления уведомления о переходе на УСН индивидуальный предприниматель отказался от применения данного режима налогообложения, направив соответствующее обращение в налоговый орган не позднее 30 календарных дней с даты постановки его на учет, то ранее представленное уведомление о переходе на УСН подлежит аннулированию. В этом случае налогоплательщик вправе продолжить применять НПД при соблюдении положений Закона № 422-ФЗ.

Источник: garant.ru

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