In practice, the new head of the organization oraccountant hired to reporting on tax entity or individual entrepreneur is sometimes faced with the question - what system of taxation is the organization (individual entrepreneur).
By default, organizations and individual entrepreneurs are on the common system of taxation. However, the second part of the Tax Code of the Russian Federation (hereinafter - the Tax Code) established and special tax regimes. It is such regimes as the simplified system of taxation (UPDF) and the unified tax on imputed income for individual activities (UTII).
STS can be used both in terms oforganizations, and in relation to individual entrepreneurs and regulated by Chapter 26.2 of the Tax Code. The transition to the simplified taxation system is voluntary organization (individual entrepreneur) and produced at the request of the taxpayer to the tax authority at the location (for the entrepreneur - the place of residence). Such a declaration may be made as in the tax registration and for entrepreneurial activity. If an organization or an individual entrepreneur turned to the tax authority on the transition to the simplified taxation system, the documentation must be preserved copy of the application of this to the tax authority, as well as the notification of the tax authority on the transition to the simplified taxation system or refusal of such a transition. In any case, banks, insurers, organizations with offices and subsidiaries, investment and private pension funds, pawnshops and other organizations and individual entrepreneurs, referred to in paragraph 3 of Article 346.12 of the Tax Code, the UPDF does not apply.
UTII regulated by Chapter 26.3 of the Tax Code and applies regardless of the desires of a business entity for the activities for which UTII put into effect at local level.
Article 21 of the Tax Code provides for the righttaxpayer to contact the tax authorities for clarification regarding the applicable taxes and fees, and obtain information about this free, both orally and in writing. Therefore, if you are unsure as to whether to apply in your case UTII, you are entitled to ask this question to the tax authority.