Features of the calculation of the tax base when switching to...

21.4. Features of the calculation of the tax base when switching to USN from other taxation regimes and when switching from USN to other taxation regimes

Organizations that used the accrual method, when switching to USN , before executing the tax on profit organizations used the following rules:

1. As of the date of transfer to the simplified tax system, the amounts of money received prior to the transfer to the USN in payment under contracts executed by the taxpayer after the transition to the USN are included in the tax base.

2. The money received after the transition to the simplified taxation system is not included in the tax base if, according to the tax accounting rules, the accrued amount was included in the income when calculating the tax base for corporate profit tax.

3. The expenses incurred by the organization after the transition to the simplified tax system are recognized as expenses deducted from the tax base on the date of their implementation if payment of such expenses was made prior to the transfer to the simplified taxation system or on the payment date if payment was made after the organization transferred to the USN.

4. Not deducted from the tax base money paid after the transition to the USN to pay the costs of the organization, if prior to the transition to the USN, such expenses were taken into account when calculating the tax base for corporate profit tax in accordance with Ch. 25 of the US Tax Code.

Organizations applying the simplified tax system, when switching to the calculation of the corporate income tax base using the accrual method, perform the following rules:

1. Income is recognized as income in the amount of proceeds from the sale of goods (performance of work, provision of services, transfer of property rights) during the application of the simplified tax system, payment (partial payment) of which was not made prior to the date of transfer to the calculation of the tax base for income tax on an accrual basis.

2. The costs of acquiring goods (works, services, property rights) that are not paid (partially paid) by the taxpayer before the date of transfer to the calculation of the tax base for income tax on an accrual basis are recognized in the composition of expenses, unless otherwise stipulated . 25 of the US Tax Code.

Specified income and expenses are recognized as income (expenses) of the month of transition to the calculation of the tax base for corporate profit tax using the accrual method.

When the organization transfers to USN with the object of taxation in the form of income reduced by the amount of expenditure, the tax value of the acquired (built, manufactured) fixed assets and acquired (created by the organization itself) intangible assets that were paid before the transition to the simplified tax system, in the form of the difference between the acquisition price (construction, manufacturing, creation by the organization) and the amount of depreciation accrued in accordance with the requirements of Ch. 25 of the US Tax Code.

When a taxpayer moves from an object of taxation in the form of income to a taxable object in the form of income reduced by the amount of expenses, the residual value of fixed assets acquired during the period of application of the simplified tax system with the object of taxation in the form of income is not determined.

When moving to the USN with the object of taxation in the form of income reduced by the amount of expenses, the organization that applies the taxation system for agricultural producers (ECCN), the residual value of the acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) of intangible assets, determined on the basis of their residual value at the date of transition to payment of ESHN reduced by the amount of expenses determined in row, stipulated by sub-clause 2 of clause 4 of article 346.5 of the US Tax Code, for the period of application of Chapter 26.1 of the US Tax Code.

When moving to the USN with the object of taxation in the form of income reduced by the amount of expenses, the organization that applies the tax system in the form of UTII in accordance with Ch. 26.3 of the Tax Code of the United States, in tax accounting at the date of the transition indicated the book value of acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets before the transition to the USN as the difference between the purchase price (construction, manufacturing, creation by the organization) fixed assets and intangible assets and the amount of depreciation accrued in the manner prescribed by US accounting law for the period of application of the tax system in the form of UTII.

If the organization moves from the USN (regardless of the object of taxation) to the general taxation regime and has fixed assets and intangible assets, acquisition costs (construction, manufacturing , creation by the organization itself, completion, additional equipment, reconstruction, modernization and technical re-equipment) of which, made during the application of the general tax regime prior to the transition to the USN, were not fully transferred to expenses for the period of application of the simplified tax system in accordance with the procedure provided for in Clause 3, 346.16 of the US Tax Code, at the date of transition to the payment of corporate income tax in tax accounting, the residual value of fixed assets and intangible assets is determined by decreasing the residual value of these fixed assets and intangible assets determined at the date of transition to the simplified tax system by the amount of expenses determined for the period of application USN in the manner prescribed by paragraph 3 of Art. 346.16 US TC.

Individual entrepreneurs apply the rules for organizations described above when switching from other taxation regimes to USN and from USN to other taxation regimes.

Organizations and individual entrepreneurs who previously applied the general taxation regime in the transition to the USN fulfill the following rule: VAT amounts calculated and paid by the taxpayer from the amount of payment, partial payment received prior to the transfer to the USN for the forthcoming delivery of goods, , the provision of services or the transfer of property rights carried out in the period after the transition to the simplified tax system, are deductible in the last tax period preceding the month of transfer of the VAT taxpayer to the USE, ENTOV, indicating the return of VAT to customers in connection with the transition to the USN taxpayer.

Organizations and individual entrepreneurs applying the simplified tax system, in the transition to the general taxation regime, fulfill the following rule: the VAT amounts presented to the taxpayer using the simplified tax system when acquiring goods (works, services, property rights) that were not attributed to expenses, deductible from the tax base when applying the simplified tax system, are deductible when switching to the general taxation regime in the manner provided in Chapter 21 of the USP for VAT payers.

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