Упрощенцев хотят освободить от обязанность представлять налоговую декларацию

Екатерина Уцына

Упрощенцев хотят освободить от обязанность представлять налоговую декларацию
AndrewLozovyi / Depositphotos.com

Минфин России подготовил законопроект, предусматривающий поправки в порядок сдачи отчетности налогоплательщиками, применяющими УСН1. Предполагается, что новые нормы вступят в силу с 1 июля 2020 года.

Так, предлагается закрепить право для упрощенцев, применяющих УСН с объектом налогообложения в виде доходов, перейти на исчисление налога (авансовых платежей по налогу) налоговым органом. Об этом нужно уведомить налоговую инспекцию, направив соответствующий запрос через личный кабинет налогоплательщика. В сообщении должна быть указана информация о применяемой налоговой ставке и дате, с которой налогоплательщик изъявляет желание перейти на исчисление налога (авансовых платежей по налогу) налоговым органом. При этом она не может быть ранее даты направления уведомления.

В том же личном кабинете налогоплательщик сможет сообщать в налоговый орган информацию о суммах, на которые уменьшаются авансовые платежи по налогу за соответствующий отчетный период.

Применять такой порядок исчисления налогов смогут только те налогоплательщики, которые применяют кассовую технику при расчетах с покупателями.

Для них же предусматривается и отмена обязанности вести книгу учета доходов и расходов и представлять налоговую декларацию – сумма налога, подлежащая к уплате в бюджет, будет исчисляться налоговым органом на основании поступивших сведений об осуществленных расчетах, зафиксированных ККТ. В отношении доходов, не требующих применение кассовой техники, налогоплательщик также может учитывать их с помощью ККТ или отражать в личном кабинете. В последнем случае по доходы учитываются либо по каждому расчету с покупателем (клиентом) или по сводному расчету за налоговый (отчетный) период не позднее 9 числа месяца, следующего за налоговым (отчетным) периодом, в котором получены эти доходы.


1 С текстом законопроекта «О внесении изменений в главу 26.2 части второй Налогового кодекса Российской Федерации» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 04/13/12-19/00098016).

Источник: garant.ru

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