The officially published Federal Law No. 30.11.2016-FZ of November 401, 2017 contains a block of amendments to the procedure for applying the STS, UTII and PSN. The amendments will enter into force in XNUMX.
In particular, amendments to Article 346.12 of the Tax Code of the Russian Federation stipulate that an organization has the right to switch to the simplified tax system if, based on the results of the 9 months of the year in which the notice of transition is filed, its income does not exceed 112,5 million rubles.
Also, according to the adopted amendments to the law, the amount of the maximum annual income for the purpose of preserving the right to the simplified tax system is increased to 150 million rubles. Corresponding changes are made to article 346.13 of the RF Tax Code.
The amendments establish the procedure for paying taxes in case of loss of the right to PPS. Amendments to article 346.45 of the Tax Code of the Russian Federation specify that such entrepreneurs are also entitled to pay taxes under the simplified tax system or the unified social tax.
In addition, the law establishes for 2017 year deflatorrequired for the application of UTII, equal to 1,798. Let's remind, earlier the same coefficient was approved by the order of the RF Ministry of Economic Development.
The amendments also provide that organizations and individual entrepreneurs who have ceased to be payers of UTII and wish to switch to the simplified tax system, must notify the tax authority of the transition to a simplified system no later than 30 calendar days from the date of termination of the obligation to pay UTII.
The introduction of amendments to the legislation was commented by the president Zenden groups Andrey Pavlov. He believes that as part of the tax reform, it is necessary to abolish or limit as much as possible all regimes with fixed tax payments - these are patents and UTII, and he supports raising the STS revenue to 150 million per year. “Also, with an increase in revenue, it would be possible to give a regression, for example, up to 100 million - 6%, 100-120 million - 5,5%, from 120 to 150 - 5%,” he comments. - It is necessary to motivate entrepreneurs to withdraw their proceeds from the shadows. The adopted system is aimed at several times to increase the tax collections of regional budgets, and patents and UTII, especially for individual entrepreneurs, in a large mass hide the proceeds, and, moreover, legally. "
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