Simplified taxation system USN – a tax regime that implies a special procedure for paying taxes and is aimed at representatives of small and medium-sized businesses.
USN limits are restrictions, in case of violation of which it is impossible to apply a preferential taxation system. The main limits on the simplified tax system are related to the amount of income received, the value of fixed assets and the number of employees. The income limit changes especially often, so it is important for STS payers to consider the revenue limit set for 2022
What will happen if the limits are exceeded: the main advantage of the simplified taxation system is the reduced rates. The standard rates for the simplified tax system are: 6% on the “Income” object; 15% on the object “Income minus expenses”.
If the income or the number of employees is greater, but the limits for the application of the simplified tax system are observed, then the tax is paid at higher rates: 8% at the “Income” object; 20% on the object “Income minus expenses”. If the annual income is from 164.4 to 219.2 million rubles, the number of employees is from 101 to 130 people.
The taxpayer loses the right to the simplified tax system if his income has exceeded 200 million rubles since the beginning of the year. In addition to this amount, a deflator coefficient is applied, so the income limit will be higher. The deflator coefficient for 2022 is 1.096. This means that the income limit for the simplified system in 2022 will be 219.2 million rubles. Also, the loss of the right to use the simplified tax system if the average number of employees for the quarter, half year, 9 months, year 2022 is more than 130 people. If the residual value of fixed assets is more than 150 million rubles.
Separate conditions for organizations: the share of participation in it of other organizations cannot exceed 25%. The prohibition of the use of the simplified tax system for organizations that have branches. An organization has the right to switch to the simplified tax system if, following the results of nine months of the year in which the organization submits a notice of transition, its income did not exceed 112.5 million rubles * 1.096 deflator coefficient = 123.3 million rubles in 2022.
If the payer of the simplified tax system has exceeded the limits on income, the residual value of fixed assets, the number of employees, or has violated other conditions for the application of the simplified system, then he is obliged to report to the tax. Moreover, the loss of the right to the simplified tax system is determined from the beginning of the quarter when violations were committed. To do this, they apply to their tax office no later than 15 calendar days after the end of the quarter in which the conditions for applying the simplified tax system were violated and no later than the 25th day of the month of this quarter, you must submit the last declaration on the simplified tax system. Accordingly, taxes will be charged according to the rules of the general taxation system.