In practice, the new head of the organization orAn accountant hired for reporting on taxes by an organization or an individual entrepreneur sometimes encounters a question - on what taxation system is the organization (individual entrepreneur).
By default, organizations and individual entrepreneurs are on a common system Taxation. However, a part of the second Tax Code of the Russian Federation (hereinafter - the Tax Code) established special tax regimes. These are such modes as the Simplified system Taxation (USO) and the Single tax on imputed income for certain types of activities (UTII).
Simplicity can be applied both in relation toOrganizations, and in relation to individual entrepreneurs and is governed by Chapter 26.2 of the Tax Code. Transition to the USNO is a voluntary affair of the organization (individual entrepreneur) and is made at the request of the taxpayer to the tax authority at the location (for the entrepreneur - at the place of residence). Such a statement can be filed both with the statement on the tax accounting, and during the entrepreneurial activity. If an organization or an individual entrepreneur has applied to the tax authority for conversion to the simplified taxation system, a copy of the application to the tax authority, as well as a notice to the tax authority on switching to the simplified taxation system or refusal of such a transfer, should be kept in the documentation. In any case, USNO does not apply to banks, insurers, organizations that have representative offices and branches, investment and non-state pension funds, pawnshops and other organizations and individual entrepreneurs specified in subsection 346.12 of the RF Tax Code.
UTII is regulated by Chapter 26.3 of the Tax Code and applies regardless of the willingness of the business entity for those types of activities for which the UTII was introduced at the local level.
Article 21 of the Tax Code provides for the rightOf the taxpayer to apply to the tax authority for clarification of the applicable taxes and fees, and to receive information about it free of charge, either verbally or in writing. Therefore, if you do not have confidence as to whether the UTII is applied in your case, you have the right to ask such a question to the tax authority.