Екатерина Уцына
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Налоговая служба на своем официальном сайте разместила напоминание о прекращении действия спецрежима по уплате ЕНВД с 1 января 2021 года (п. 8 ст. 5 Федерального закона от 29 июня 2012 г. № 97-ФЗ). Его продление не предусмотрено основными направлениями бюджетной, налоговой и таможенно-тарифной политики Российской Федерации на 2020 год и плановый период 2021-2022 годов.
Субъекты малого предпринимательства могут выбрать наиболее оптимальный налоговый режим в отношении осуществляемой предпринимательской деятельности (общий режим налогообложения или специальные налоговые режимы). Порядок перехода к УСН или возврат к иным режимам налогообложения установлен нормами налогового законодательства.
Те, кто хочет перейти на УСН, должны уведомлять об этом налоговый орган по месту нахождения организации не позднее 31 декабря календарного года, предшествующего календарному году, начиная с которого они переходят на упрощенную систему налогообложения (п. 1 ст. 346.13 Налогового кодекса).
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
Налоговая служба напоминает, что на ее официальном сайте создан информационный сервис «Выбор подходящего режима налогообложения». С его помощью организации в интерактивном режиме исходя из заданных параметров могут подобрать оптимальную систему налогообложения. В зависимости от этих параметров информационный сервис предложит подходящий налоговый режим и информацию о порядке перехода на него.
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