Letter on the use of sleep. How to confirm that the taxpayer applies the simplified taxation system (STS)? What document to confirm the use of the simplified tax system

To answer the question, the following documents and regulations were used:

  • Tax Code of the Russian Federation (Tax Code of the Russian Federation);
  • Order of the Ministry of the Russian Federation for Taxes and Levies of 19.09.2002 No. VG-3-22 / 495 "On the approval of the forms of documents for the application of the simplified taxation system";
  • Order of the Federal Tax Service dated April 13, 2010 No. ММВ-7-3 / [email protected]"On the approval of the forms of documents for the application of the simplified taxation system";
  • Order of the Federal Tax Service of Russia dated 02.11.2012 No. ММВ-7-3 / [email protected];
  • Resolution of the Federal Arbitration Court of the Volga Region dated 09.08.2011 in case No. A12-23585 / 2010.

Based on the information provided, we consider it necessary to report the following.

The current tax legislation of the Russian Federation provides for several tax regimes. In addition to the general tax regime under which value added tax (VAT) and income tax are payable, there are other regimes. Special tax regimes include a taxation system for agricultural producers (single agricultural tax), a simplified taxation system, a taxation system in the form of a single tax on imputed income for certain types of activities, a taxation system for the implementation of production sharing agreements, and a patent taxation system.

In accordance with Art. 346.11. Of the Tax Code of the Russian Federation, organizations and individual entrepreneurs applying the simplified taxation system do not pay VAT, except for the cases specified in the law. Requirements for taxpayers and restrictions for taxpayers are established in Articles 346.12. and 346.13. Tax Code of the Russian Federation.

In accordance with Art. 346.13. Tax Code of the Russian Federation, the transition to a simplified taxation system is of a notification nature, which means that in order to switch to a simplified taxation system, an organization or an individual entrepreneur who has expressed such a desire and satisfies the requirements for switching to a simplified taxation system must notify the local tax authority within a certain period of time. location of the organization or at the place of residence of an individual entrepreneur. No permission is required to apply the simplified taxation system. The tax inspectorate cannot refuse a taxpayer to switch to a simplified taxation system, as indicated by the Federal Arbitration Court of the Volga District in a resolution dated 09.08.2011 in case No. A12-23585 / 2010.

The recommended form of notification of the transition to a simplified taxation system was approved by order of the Federal Tax Service of Russia dated 02.11.2012 No. ММВ-7-3 / [email protected]"On the approval of the forms of documents for the application of the simplified taxation system." The said order also approved Form No. 26.2-7 Information letter, in which the tax authority, in response to the taxpayer's request, informs whether or not the taxpayer submitted an application for the transition to a simplified taxation system or not, provided the taxpayer with a tax return paid in connection with the application of the simplified system taxation or not. The taxpayer is not required to request, receive or have the specified letter. Sufficient confirmation that the taxpayer is on the simplified taxation system is the taxpayer's application for the transition to the simplified taxation system with the stamp of the tax authority in acceptance or with the attachment of a postal document on sending a notification to the tax office. An information letter is only an additional confirmation of the fact that the taxpayer has sent a notification to the inspection. Perhaps your counterparty means this "help".

The tax authority is also wrong in refusing to provide explanations. According to Art. 21 of the Tax Code of the Russian Federation, a taxpayer has the right to receive free information from the tax authorities about the current legislation on taxes and fees, the current by-laws in this area, the right to clarify in the area of ​​their rights and obligations and in the area of ​​the powers of tax authorities and officials. In accordance with Art. 32 of the Tax Code of the Russian Federation, tax authorities are obliged to inform the taxpayer free of charge (including in writing) about various issues related to the current legislation on taxes and fees, the rights and obligations of the taxpayer, and the powers of the tax authorities. According to Art. 111 of the Tax Code of the Russian Federation, the fulfillment by an organization or an individual entrepreneur of written explanations of the tax authority excludes the taxpayer's liability for tax violations resulting from the execution of the explanations of the tax authority. The right to clarify tax legislation is also granted to the RF Ministry of Finance.

The tax authority is certainly wrong in refusing advice. The Tax Code grants taxpayers the right to receive free tax clarifications. This law correlates with the obligation of the tax authorities to explain to taxpayers (citizens and organizations) the provisions of the legislation on taxes and fees, provide the forms of declarations and explain the procedure for filling them out.

With regard to the documents that one counterparty must provide to another, the requirements of different participants in the economic turnover are completely different. Some require a minimum of documents, others make long lists, which include, among other things, non-existent documents. In the overwhelming majority of cases, it is impossible to induce the counterparty not to demand any document and to conclude an agreement and work without the specified document. Thus, in relations with counterparties, three ways are possible. The first is to provide all the documents requested by the counterparty, the second is to convince the counterparty to shorten the list of required documents by finding a consensus, the third way is to refuse to cooperate with such a counterparty.

In this case, it is necessary to clarify what exactly the counterparty means by "reference". If we are talking about an information letter from the tax authority, the link to the form of which is given above, i.e. about such a letter, in which the tax authority confirms that the taxpayer has provided the tax authority with a notification of the transition to a simplified taxation system, then it may make sense to submit a free-form request to the tax office to issue such an information letter. If the counterparty firmly insists on the presentation of a notice of the possibility of using the simplified taxation system, then it should be borne in mind that tax inspectorates previously issued notices of the possibility of applying the simplified taxation system No. 26.2.- 2 on the basis of the order of the Ministry of the Russian Federation for Taxes and Duties dated 09.19.2002 . № VG-3-22 / 495 "On approval of the forms of documents for the application of the simplified taxation system", which was canceled by order of the Federal Tax Service of 13.04.2010, № ММВ-7-3 / [email protected]"On the approval of the forms of documents for the application of the simplified taxation system" (currently not valid) and since the adoption of the last order, notifications of the possibility of applying the simplified taxation system are not issued by the tax authorities, since are not provided for by applicable orders.

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Often, companies and individual entrepreneurs on the simplified tax system need to prove to their own counterparties the fact of working on a simplified tax system. A letter on the application of the simplified tax system for the counterparty is needed, due to the fact that simplified taxpayers do not work with VAT and they have to confirm their right not to allocate this tax in the price of goods or services. What document can be used to prove the use of the simplified tax system?

A copy of the notification of the transition to the simplified tax system

The fact of using the simplified tax system can be proved with a copy of the notification of the transition to simplified taxation. Form No. 26.2-1 of the notification is submitted to the Inspectorate of the Federal Tax Service in two copies: one remains by the Inspectorate of the Federal Tax Service, the second - with a stamp of acceptance, is given to the taxpayer. This copy of the notice can be provided to the counterparty in confirmation of their right to work without VAT.

Information mail

If for some reason the second copy of the notification has not been preserved, the inspectorate can order an information letter on the application of the simplified tax system for the counterparty in the form No. 26.2-7: the IFTS at the place of registration of the company or individual entrepreneur must submit a request in free form.

Sample request to the IFTS

True, it takes a long time, about a month. It would be more logical to issue to counterparties on demand not the original letter, but its copies.

Sample information letter on the application of the simplified tax system (form No. 26.2-7)

Free form notification

You can inform a counterparty about your right to work without VAT in free form. To do this, on behalf of the company or individual entrepreneur, a letter is drawn up on the application of a simplified document with a seal (if any) and a signature.

SAMPLE

This option is not suitable for everyone, since some organizations fundamentally insist on the provision of official documents from the Federal Tax Service Inspectorate.

The last option that can be used to confirm your right to use the simplified tax system is a copy of the title page of the tax declaration according to the simplified tax system with a mark on its acceptance by the tax inspectorate.

A letter on the application of the simplified tax system for a counterparty is an important part of an entrepreneur's business life. Thus, he has the right to inform the business partner of the reasons why he does not include VAT in the cost of his products or services.

Files

The difficulty lies in the fact that each leader himself has the right to choose the form of taxation, to switch from one to another. And the counterparties with whom he works are not always ready to change conditions. They may not be aware of the changes that have occurred in the form of taxation of the organization with which they interact, or cooperation between the parties is just getting better.

For these reasons, a letter on the application of the simplified tax system for a counterparty is a useful piece of paper for organizing fruitful business communication.

Is it obligatory to use such a letterhead

The given form is not unified. According to the existing legislation, there are no such forms for a letter on the application of the simplified tax system for a counterparty. There is a formulation "free form" and a number of attached requirements. In order to comply with all of them, it is more convenient to focus on the above forms, since they are convenient, they adhere to the business style of presentation, all the details are mentioned.

Components

The letter most often consists of a heading, introduction, main and completion of the document. The cap contains information about:

  • Full name of the organization. The one who sends a letter to her counterparty.
  • The main requisites. In large companies, special forms are issued, immediately indicating the address, telephone number, TIN, OGRN, KPP. It makes sense to place business letters on them.
  • The request made. It makes sense to refer at the very beginning to the number and date of the request that came to the organization. It is considered good form in business communication - to remind that the counterparty requested data and on what date he did it. In addition, it saves both sides from confusion with a large flow of incoming documents.
  • The number and date of the current document. Naturally, if the organization has adopted such a numbering for convenience.

The main part usually has an introduction in the form of a link to the request received from the counterparty. After the motivation, there is a message of basic data, namely:

  • Since when and where the company was registered, what taxation system it has been using since its opening.
  • In the event of a change in the taxation system - when this change took place.
  • Link to supporting documents. Copies of them are attached to the letter. Attachments can be a tax declaration, a notice of termination of activities under one of the taxation systems.
  • The document will have more credibility if copies of the notifications are certified by the Federal Tax Service of Russia.

The obligatory content of the final part is the signature of the head of the institution (for example, the general director) or his authorized representative, with the position and decryption of the signature.

Tax regimes

In the Russian Federation, in addition to the main tax regime under which VAT is paid, there are a number of special regimes. These include:

  • USN. It stands for “simplified taxation system”.
  • Unified agricultural tax.
  • Patent taxation system.
  • Unified tax on imputed income for certain types of activities.
  • СН in the implementation of production sharing agreements.

The tax code accurately describes each of them. At the same time, it says that the "simplified" do not pay VAT (Article 366.11).

Information mail

As you know, in order to switch to a simplified taxation system, an entrepreneur only needs to contact the tax office at the place of his location. She has no right to refuse the transfer to anyone.

In order to request information about the submitted application for the transition, as well as to find out whether the declaration was submitted on his behalf, the taxpayer (IE, LLC, OJSC) can send his request to the tax office. And she must answer him using the specially provided for this form 26.2-7 "Information letter".

It is this that is the main one of the attachments to the letter on the application of the simplified tax system for the counterparty. However, in order to obtain it, an organization or an individual entrepreneur should independently create a request to the tax office.

Important! The taxpayer is not required to request an information letter from the tax office. However, for full-fledged business communication in some cases, it is necessary.

If tax authorities refuse to provide information

If the tax inspectorate refuses to provide information to a legal entity that has applied, then it violates the provisions of Article 21 of the Tax Code. It is the direct responsibility of its employees to inform everyone about the rights, obligations and other nuances of taxation. Including these explanations can be drawn up in writing, in this case - an information letter about the taxation system used by the organization.

Interaction paths

As for the correspondence with the counterparty, the situation here is quite scrupulous. Some organizations are content with the minimum documentation provided, others with more extensive documentation. There are those participants in the economic turnover who formulate requests for documents that do not exist in nature. Thus, the organization has three ways of interacting with a counterparty, which imposes increased requirements on the grounds for attachments to the letter on the application of the simplified tax system:

  • Terminate cooperation.
  • Provide all securities that the counterparty mentioned in his request.
  • Agree by convincing the business partner to reduce the list of required documents to a feasible one.

A sample letter on the application of the simplified tax system for a counterparty available for download can be found at the top of this article.

But how can you be sure of the veracity of this statement and solicit confirmation of the application of special tax conditions? We will tell you how counterparties can prove the justified absence of VAT in their operations and we will give today the tax legislation of the Russian Federation does not provide that companies and individual entrepreneurs under the simplified taxation system are obliged to show any type of documents to their counterparty on the use of the USN. The form of the document (1-5-accounting) is regulated by the order here it should be noted that providing a copy of the described notification does not guarantee the transition of the counterparty to the base.

How to get a letter on the application of the simplified tax system

Nk), so some expenses cannot be deducted.

A letter on the use of an ASN for a counterparty is an important part of an entrepreneur's business life. Information on the submitted declarations may not be available if the deadline for their submission at the time of preparation of the information letter has not yet come. At the same time, according to the results of the 1st quarter, six months and 9 months, advance tax payments are paid without submitting a tax return. Some believe that in response to a letter notifying the tax authority about the change of the taxation object, the tax authority should send a form 26 information letter to the simplified taxpayer.

They may not be aware of the changes that have occurred in the form of taxation of the organization with which they interact, or cooperation between the parties is just getting better. A letter on the application of the USN for the counterparty is necessary, due to the fact that simplified taxpayers do not work with VAT and they have to confirm their right not to allocate this tax in the cost of products or services. It contains a personal taxpayer card for you, a notice of the transition to sleep was submitted there, and declarations are submitted. Enter your e-mail to keep abreast of new news and announcements on the website. Realization of this leaves an unprepared taxpayer unprepared for legal aspects.

Zakonguru vat payers vat information letter that the organization. The letter of the fns from shs-22-3915 states that there is a certain standard of reference about the tax system used.

Sample letter on the use of usn for a counterparty

After registration, 30 days are given to determine the taxation system, during which it must. You should be aware that the difference between the least tax paid and the calculated tax that had to be paid in the following years can be included in expenses or attributed to losses. Write () standard letter on the use of usn. a lighter taxation system is a preferential treatment for small people. This can be, for example, when the organization exceeds the maximum allowable income limit or when changing the type of activity that is not provided for by special regimes.

Simplified taxation system fns 77 city of moscow

This copy of the notice can be provided to the counterparty as proof of their own right to work without VAT. If you do not belong to the level of people who are favorable to this. Name a reference letter about the taxation system based on the standard. What is the difference between the lightweight taxation system and the general one. Requirements for the standard letter on the application of the lightweight taxation system to the address of your counterparty. The letter about the taxation system used is based on the standard. And in the 1-5-accounting form itself there is no indication of which system the applicant is running over. When choosing the object of taxation, income minus expenses, we multiply a certain difference between income and expenses by a tax rate equal to 15 note in accordance with clause 2 of Article 346. Moreover, some simplified persons themselves, together with a set of documents, for example, an invoice or a contract, submit a letter of the use of usn for the counterparty. You can tell the counterparty about your own right to work without VAT in free form.

How to get a notification on the application of the simplified tax system

Appendix N 7

to the Order of the Federal Tax Service of Russia

dated _________ N _____

See this form in MS-Word.

Inspectorate of the Federal Tax Service Form at 1125021______________________________________ (tax authority code) ______________________________________ (tax authority stamp) Information letter (FORM N 26.2-7)<1>from "__" ______________ 20__ N _______ Inspectorate of the Federal Tax Service ___________________________________________________________________________________________________________ (name of the tax authority) in accordance with the Tax Code of the Russian Federation upon request ____________________________________________ (name of organization, TIN / KPP, ___________________________________________________________________________ last name, first name, patronymic of an individual entrepreneur, TIN) __ "________ 20__, N ____ informs that the specified taxpayer" __ "____________ 20__ submitted an application for the transition to the simplified system submitted (a)<2>/ not represented<3>taxation with "__" ____ 20__ and ————————————- (unnecessary crossed out) tax declaration (s) for tax payable in connection with the application of the simplified taxation system for ___________________<4>years (year) Head (deputy head) of the Inspectorate of the Federal Tax Service ______________________________________ _____________ ____________________ (name of the tax authority) (signature) (surname, initials) M.P. "Information letter received"<5>Head of the organization (Individual entrepreneur) / Taxpayer representative ___________________ _____________________ (signature) (surname, initials) "__" ____________ 20__

<1>The information letter form is filled in in duplicate. One copy of the information letter is issued to the taxpayer (sent by mail or electronically via TCS) or his authorized representative.

<2>It is indicated if the taxpayer has submitted tax declaration (s) for the tax paid in connection with the application of the simplified taxation system, based on the results of tax periods (s).

<3>It is indicated if the taxpayer, after the expiration of the tax period (s), did not submit tax declaration (s) for the tax paid in connection with the application of the simplified taxation system.

<4>Not completed (except for the cases provided for in footnote 2), if the deadline for filing a tax return for tax paid in connection with the application of the simplified taxation system has not come:

- for a taxpayer - an organization on March 31 of the year following the year in which he submitted the application;

- for a taxpayer - an individual entrepreneur on April 30 of the year following the year in which he applied.

<5>Is not filled in when sent by mail.

Letter on the application of the simplified tax system: what the sample looks like

Sample certificate on the general taxation system

Letter on the application of the simplified tax system for the counterparty

Request to the tax authority for confirmation of the right to apply the simplified taxation system

To the Inspectorate of the Federal Tax Service __________________________________ (name of the tax authority) from _______________________________ (full name __________________________________ of the organization, surname, name, __________________________________ patronymic of an individual __________________________________ entrepreneur) __________________________________ (address of the location of the organization, __________________________________ place of residence of an individual entrepreneur) __________________________________ __________________________________ (OGRN, TIN / INN / organizations, OGRNIP, TIN of an individual entrepreneur) Request for confirmation of the right to apply the simplified taxation system In accordance with the provisions of Article 346.13 of Chapter 26.2 of the Tax Code of the Russian Federation ______________________________________________ (full name of the organization, OGRN, TIN / KPP; ___________________________________________________________________________ last name, first name, patronymics about an individual entrepreneur, OGRNIP, TIN) asks to confirm her (his) right to apply in the period from "___" _______ ___ to "___" ________ ___ of the simplified taxation system with the following current performance indicators: Received income for ______________________________________________ 20__ ( indicate the reporting (tax) period) of the year ______________________________________________________ rubles. (amount in words) The average number of employees for the tax (reporting) period of 20__ is ________________________________ people. (in words) The cost of the depreciable property owned by the organization as of the date of this application is __________________________________________ rubles. (amount in words) Participation in production sharing agreements __________________________________________________________________ _________________________________________________________________. Other conditions and restrictions provided for by article 346.12 of the Tax Code of the Russian Federation are met. Head of the organization ___________ _____________________ (Individual entrepreneur) (signature) (surname, initials) "___" ________ ___ M.P. Application registration mark: "___" ________ ___, incoming number ________________ ___________ ____________________ (signature) (surname, initials Stamp of the tax authority of the official of the tax authority)

The state regularly updates the legislative foundation. The number of applications and forms with permits and rejections takes away free space from live office employees.

But there is a pleasant exception - the notification about the Candidate for the simplified taxation regime fills out a single form that does not require answers and double-checking.

The STS tool is convenient for an individual entrepreneur.

Why do you need a "simplified"?

When companies and individual entrepreneurs summarize the first results and display the amounts of upcoming tax spending on paper, the merchants are captured by the gamut of feelings in the “bewilderment - indignation” line. The number and reasons for calculating tribute do not fit on the fingers of two hands.

To optimize taxes and reduce the paper flow of reporting allows the notification of a Potential payer to no longer have to calculate income tax, pay property tax on fixed assets used in the production process. VAT is disappearing from the horizon.

The "Simplified" mode is set for the enterprise as a whole. It is impossible to formalize one type of activity for simplification, and leave the other in the general regime.

There have been cases when people work with “simplified” employees without enthusiasm because of VAT.

The total is formed by the offer market. If a product, service or work is in demand, then the notification form on the use of the simplified taxation system in the contractual package will not turn into an obstacle to business relations.

Entrance ticket price

The annual income threshold has been indexed. For 2017, the sum of the defining transition parameter was equal to 112 and a half million Russian rubles.

The law stipulates that the amount will not be revised until 2020. The price of oil, the dollar exchange rate and will not shake the benchmark in any way.

The amount of annual income is indicated in a special field of the notification about the transition to the simplified tax system.

Prelude to the transition

It is a good idea to check the cashier before filling out the notification form. Payment upon delivery of goods or services, advance amounts for upcoming deliveries are income. This also includes income from rent and sale of own property.

If the money for a poor-quality product and poorly rendered service had to be returned to the customer within a year, then the amount returned will be minus.

Income goes to the proceeds from the sale: posted through the current account and through the cashier.

The company is allowed to switch to simplified tax accounting rules if the amount of income is less than or equal to 112.5 million rubles. But not in a year, but in nine months. The annual threshold is 150 million.

It is easier for an entrepreneur - for an individual entrepreneur, a notification about the application of the simplified taxation system does not require entering information about income. But the obligations of impeccable compliance with the general rules of cash transactions remain. As well as the need for statistical reporting.

Having decided on the cash content, you should carefully compare the statutory work of the organization or the declared employment of the entrepreneur with the list from the Tax Code. Briefly, this list looks like this: banks and micro - financing, brokerage services; bookmakers; investment funds; manufacturers of excise goods; private notaries and lawyers. They have their own tax yoke.

If income and types of business do not interfere, then check the number of employees. Offices and entrepreneurs, exploiting labor for hire, with more than 100 people, the way to the simplified regime has been ordered.

The presence in the list of shareholders - "lawyers" with a share of 25% of the authorized capital puts an end to the dream of a flexible and convenient tax policy regime.

To expand the sales market, the organization opens branches in other cities. This is good for revenue, but at the same time, the transition to a simplified method of settlements with the state is prohibited. Even if the volume of extracted rubles does not exceed 150 million per year.

An application for the issuance of a notification on the application of the simplified tax system to the Federal Tax Service is not required. It is enough for a company or an entrepreneur to fill out a notification form and send it to the tax office. Wait for confirmation unnecessarily. Because "simplified" is a voluntary matter. But there are situations when the confirmation of the application is required by the counterparty. Then the "simplified" applies in writing to the tax office, where in 30 days they will prepare a letter confirming the legality of work in the simplified tax system.

Simple and clear business form

For every sneeze, a specific "be healthy" is set. When filling out the cells and lines of the notification form for the application of the simplified tax system, you should strictly adhere to the notes under the table.

Situation 1. An organization or an entrepreneur is already working according to the general regime.

The company indicates TIN, KPP, full name, as in the Charter. The sign of the existing payment mode is 3. The jump pointer is equal to 1.

An individual entrepreneur fills in the TIN, surname with name and patronymic. In the cell of the code of the current regime he puts 3. In the cell of the desired "simplified" he puts 1 - the code of the transition from the first day of the next year.

Situation 2. An organization or an entrepreneur filed for a tax registration set without an application for the simplified tax system.

The newly formed defendants in economic battles have a chance to rectify the situation in thirty days. The correct values ​​are:

  • the first code is assigned the value 2 - a sign of a newly created organization.
  • the cell of the second code is filled with number 2 - which means "from the date of tax registration."

Situation 3. Application for "simplified" and for registration are filed at the same time.

Names and surnames are entered as in the previous situations. The codes are given meaning:

The first code is equal to 1 - a sign of simultaneous filing of two applications;

The second code is equal to 2 - a sign of a newly created organization.

When to announce your wish for 2018?

In order to meet and work out the year of the Yellow Earth Dog with the use of a simplified taxation regime, it is necessary to inform the supervisory authority in time - the Federal Tax Service. The Talmud of directors and accountants says: the inspection records the arrival of the application until the last blow of the New Year's chimes. But the year ends on Sunday. Tax rest. According to the accepted rules, the last day of application submission is postponed to the first working day following it.

As a result, for filing a notification on the application of the simplified tax system, the terms are as follows:

  • can be submitted either on the days remaining until December 31,
  • or on the upcoming "bloody Sunday".

Rules for individual entrepreneurs

To draw up a notice of the application of the simplified tax system, impeccable compliance with the rules of Article 346 of the Tax Code is required:

1. The newly organized sole proprietor has the right to apply the simplified tax system from the moment it registers with the tax office.

2. It does not matter whether the "old" or "new" individual entrepreneur claims to be "simplified". The occupations of a participant in the economic market should not be included in the "forbidden" list.

3. Pleasant information: for individual entrepreneurs there are no restrictions on the maximum amount of annual income. You just need to remember that income is made up of the means of sale and the amount of non-sale transactions.

4. The last step: submit to the publicans a neatly completed and signed application. There is no need to wait for an answer. To ask again and to clarify, received and whether they agree, also unnecessarily. The application is of a notification nature. He warned the individual entrepreneurship tax about the transition to a different regime and can calmly work and pay taxes according to the rules.

5. The transition to the simplified tax system means that the entrepreneur is released from the obligation to pay personal income tax for himself from the profit of the business. The merchant pays the tax in a share of 6% on the selected “income” method and 15% on the “income minus expenses” method. But an individual entrepreneur for hired labor is endowed with the functions of a tax agent, is obliged to accrue and pay personal income tax to the treasury from the remuneration of hired personnel.

How to simplify the transition to "simplified"?

Situation: in the middle of the year, the need to optimize tax payments becomes obvious; The code allows for a change in orientation; but accounting under the new conditions is possible only from January 1 of the next year. The age-old Russian question "What is to be done?" has a positive answer.

If the calculations of income and expenses are correct, then it is pointless to stand idle for six months. The gurus of financial levies advise: liquidate an existing company or individual entrepreneur and register a new one right away with a simplified tax gimmick. This procedure with reconciliations and checks, calculations and offsets will take a couple of months. Four months of saving is worth it.

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